What changed: Turkey's Revenue Administration (Gelir İdaresi Başkanlığı) issued General Communiqué No. 597 under the Tax Procedure Law, setting the 2026 schedule and the TL 5 million threshold for publicly disclosing unpaid or finalized tax debts and penalties.
Who is affected
Taxpayers with TRY 5,000,000 or more in debt per tax office, or with finalized tax assessments or penalties at or above that amount, as specified under Communiqués No. 293 and No. 597.
What it means for your business
For businesses with large unpaid tax debts, this means their name, debt amount, and tax office will be published if the debt isn't settled before the disclosure dates.
What to do
Check your outstanding tax debt and penalties at your tax office; if any amount due as of 31/12/2025 remains unpaid as of 20/11/2026, settle it before the disclosure period to avoid being listed. Consult your accountant or legal adviser before acting on this.
When it takes effect
The communiqué took effect on its publication date in the Official Gazette; disclosures run Dec 1-15, 2026 at tax offices and Dec 16-30, 2026 on the Revenue Administration's website.
Source: https://www.resmigazete.gov.tr/eskiler/2026/11/20261110-6.htm
