Tax Procedure Law General Communiqué No. 564 on the publication of taxes and penalties was published in Official Gazette No. 32651 of 3 September 2024.
Tax Procedure Law General Communiqué No. 564 on the publication of taxes and penalties was published in Official Gazette No. 32651 of 3 September 2024.
The Communiqué sets out the matters relating to the disclosure of taxes and penalties finalised as a result of additional, ex officio or administrative assessments, and of taxes and penalties that have fallen due but remain unpaid.
Under the Communiqué, taxpayers owing TRY 5,000,000 or more to any single tax office, or having finalised taxes and penalties in that amount, fall within the scope of the disclosure. Those lists will include taxes and penalties that had fallen due as at 31 December 2023 and remained unpaid as at 30 September 2024.
In addition, regardless of whether any amount is owed, taxes assessed additionally, ex officio or by the administration and finalised between 1 June 2023 and 31 May 2024, together with the penalties imposed in respect of those taxes, will be published in a further list specified in the Communiqué.
The lists containing taxpayer information will be published at tax offices throughout Türkiye between 15 October 2024 and 31 October 2024, and on the Revenue Administration’s website between 1 November 2024 and 15 November 2024.
The Communiqué can be accessed through the link below.
Tax Procedure Law General Communiqué (No: 564)