Restriction on tax payments via Turkish banks

Turkiye

On 26 November 2019, the Turkish Revenue Administration terminated its protocols with private banks regarding their authority to intermediate/collect tax payments and, as of the announcement of the Revenue Administration dated 15 December 2019, such termination will take effect as of 1 January 2020. Therefore, to avoid issues which may arise as to the late payment of tax liabilities, it is advisable to open a bank account in one of the below-listed public banks.

Accordingly, only the following public banks which were announced by the Revenue Administration can collect taxes, duties, fines and other receivables in addition to any collections made by the cashier offices of tax offices:

  1. T.C. Ziraat Bankası Anonim Şirketi;
  2. Türkiye Halk Bankası Anonim Şirketi;
  3. Türkiye Vakıflar Bankası Türk Anonim Ortaklığı;
  4. Ziraat Katılım Bankası Anonim Şirketi;
  5. Vakıf Katılım Bankası Anonim Şirketi;
  6. Türkiye Emlak Katılım Bankası Anonim Şirketi; and
  7. Posta Ve Telgraf Teşkilatı Anonim Şirketi.

Conversely, collections of (i) income tax (derived from real property income, security income, wages, other income and earnings), (ii) motorized vehicles tax, (iii) foreign mobile phone registry tax, (iv) education credits and contribution credit loans, (v) traffic administrative fines, (vi) passport and valuable paper fees, (vii) administrative fines from the Carriage of Goods by Highways Law No. 4925, (viii) passage fees, (xi) administrative fines, (x) identity card fees, (xi) departure fees, (xii) adequate payments, (xiii) title deed fees, (xiv) single entry visa fees, (xv) succession and inheritance tax, (xvi) deferred receivables in accordance with Law No. 6183 on Collection Procedure of Public Receivables can be made via credit cards through the banks which were announced by the Revenue Administration listed below:

  1. T.C. Ziraat Bankası Anonim Şirketi;
  2. Türkiye Halk Bankası Anonim Şirketi;
  3. Türkiye Vakıflar Bankası Türk Anonim Ortaklığı;
  4. Türk Ekonomi Bankası Anonim Şirketi;
  5. Akbank T.Anonim Şirketi;
  6. Şekerbank T.Anonim Şirketi;
  7. Türkiye Garanti Bankası Anonim Şirketi;
  8. Türkiye İş Bankası Anonim Şirketi;
  9. Yapı Ve Kredi Bankası Anonim Şirketi;
  10. ING Bank Anonim Şirketi;
  11. QNB Finansbank Anonim Şirketi;
  12. HSBC Bank Anonim Şirketi;
  13. Alternatifbank Anonim Şirketi;
  14. Denizbank Anonim Şirketi;
  15. Aktif Yatırım Bankası Anonim Şirketi;
  16. Odea Bank Anonim Şirketi;
  17. Albaraka Türk Katılım Bankası Anonim Şirketi;
  18. Kuveyt Türk Katılım Bankası Anonim Şirketi; and
  19. Türkiye Finans Katılım Bankası Anonim Şirketi.

For more information on the new tax rules, contact your regular CMS source or local CMS experts Döne Yalçin or Alaz Ündar.