Fulfilling tax obligations on time and accurately is one of the fundamental ways for both individuals and businesses to maintain financial discipline. However, it is possible to encounter forgotten, delayed, or unexpectedly accumulated tax debts. Fortunately, today, there are many digital and practical methods available for checking, paying, and even restructuring these debts. In this article, we’ve prepared a comprehensive guide for you by explaining what tax debt is, how to check it through the e-Devlet portal and the Interactive Tax Office, the available payment methods, and the steps of the restructuring process.
What is tax debt?
Tax debt arises when individuals or legal entities fail to pay the taxes they are obligated to pay to the state on time or in full. In Turkey, the most common types of tax debts are related to taxes such as income tax, corporate tax, and value-added tax (VAT). If tax debt is not paid, additional liabilities such as interest and late fees are added to the debt amount. If the taxpayer voluntarily declares and pays the debt, provisions for remorse may apply. In this case, the debt can be paid without a penalty, but a remorse surcharge is added.
If tax debts remain unpaid for an extended period, the state may initiate enforcement actions, such as seizures or the freezing of bank accounts. Additionally, various penalties may apply for tax-related offenses. For example, if the taxpayer fails to issue an invoice or maintain proper records, special irregularity penalties may apply. In more serious cases, offenses such as issuing or using fake documents may fall under tax evasion laws and even result in imprisonment. For this reason, it is crucial to fulfill tax obligations on time and accurately.
Checking tax debt via e-Devlet
One of the fastest and safest ways for citizens and businesses in Turkey to monitor their tax obligations is by checking tax debts through the e-Devlet system. Integrated with the Revenue Administration (GİB), e-Devlet allows you to check your tax debts and make payments securely and efficiently. Thanks to this system, you can monitor your tax obligations at any time, from anywhere.
Checking via GİB integration
After logging into the e-Devlet system, you can access the related service by typing “Tax Debt Inquiry and Payment” into the search bar. With this service, you can view all your outstanding or upcoming tax debts and make payments as needed.
Checking via mobile applications
If you want to access e-Devlet services from mobile devices, you can use the e-Devlet mobile app. Available for free on both Android and iOS platforms, this app enables you to log in using your e-Devlet password or mobile signature and view your tax debt. Through the mobile app, you can access GİB services to view your tax debts and make payments.
Additionally, the Revenue Administration’s Digital Tax Office platform also offers tax debt inquiry and payment services. This platform provides a user-friendly interface for quick and secure tax processing.
Checking via the Interactive Tax Office
The Interactive Tax Office (İVD), offered by the Revenue Administration, is a digital platform where taxpayers can check their tax debts online, access detailed reports, and perform payment transactions. İVD also simplifies tax procedures with its user-friendly interface and 24/7 accessibility. To obtain a tax debt statement through this platform, follow these steps:
1. Go to the Interactive Tax Office website.
2. Log in using your e-Devlet password, user code, and password, or Turkish ID number.
3. Click on the “Debt Inquiry and Payment” tab on the main page.
4. Enter the tax type and period information on the page that opens.
5. From the list of debts, select the one you want to see in detail.
6. View the detailed report of the selected debt and download it in PDF format if you wish.
Tax debt payment alternatives
There are various ways to pay your tax debts. These methods provide taxpayers with multiple options in terms of convenience and accessibility.
Online payment by credit card
You can pay your tax debts online via credit card. To do this, you can use the Digital Tax Office platform provided by the Revenue Administration (GİB). After logging in to the system, go to the “Debt Inquiry and Payment” tab to check your tax debt and complete your payment using your credit card information. Payments can be made with credit cards of contracted banks. You can also pay your tax debts through internet banking or mobile banking applications of various banks.
Collection through bank branches
You can also pay your tax debt through the branches of banks that have agreements with the Revenue Administration. To do so, provide your Turkish ID number or tax identification number. You can find the list of contracted banks on the official website of GİB.
Tax debt restructuring and installment plans
There are legal regulations that allow taxpayers to pay their accumulated tax debts under more favorable conditions and through specific payment plans. Thanks to tax debt restructuring and installment plans, late fees and penalties may be partially waived or reduced, allowing debts to be paid in installments and providing overall payment convenience.
Debts subject to restructuring
Restructuring regulations may cover different types of taxes and public receivables such as income tax, corporate tax, VAT, motor vehicle tax (MTV), special consumption tax (ÖTV), property tax, environmental cleaning tax, traffic fines, administrative fines, SGK premium debts, student loan debts, and various debts owed to municipalities. The respective legal regulations define the scope of restructuring and may be subject to periodic changes.
Application process
Tax debt restructuring applications can be submitted electronically via the Revenue Administration’s Interactive Tax Office. Applications can also be made through the e-Devlet portal. During the application process, the debts to be restructured are selected, and a payment plan is created. The relevant restructuring law or communiqué determines the application period and payment schedule.
Payment options and installment plans
Restructured tax debts can be paid either in a lump sum or in installments. If the lump-sum payment option is selected, most of the interest and penalties may be waived or discounted. In the installment option, the debt is divided into a specific number of equal payments. The number of installments and the payment intervals may vary depending on the regulations. For example, some restructuring arrangements offer options of 6, 9, 12, or 18 installments. However, it is essential to note that the total amount paid may increase as the number of installments increases.
Important considerations
• The application must be completed within the specified deadlines.
• If the first two installments of an installment plan are not paid on time and in full, the restructuring may be canceled, and late fees may be reapplied to the remaining debt.
• To benefit from the discounts and advantages offered under restructuring, the payment plan must be followed.
• Before applying for restructuring, it is advisable to review the debts in detail and create a payment plan that fits your financial capacity.
For more information about tax debt restructuring and installment plans, you can visit the official website of the Revenue Administration or contact your local tax office.
This blog post contains general information, not legal, financial, or investment advice. The content is prepared for informational purposes only, and you are advised to seek professional advice for your specific circumstances. The expressions in this article do not carry any binding nature or responsibility and reflect only the author’s evaluation. All your decisions are your responsibility, and Papel Electronic Money and Payment Services Inc. accepts no liability for any consequences arising from them.