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2016/6 General Tax Amnesty in Turkey including Customs Taxes Enacted


Law Nr. 6736 enabling restructuring of public receivables, which is also referred as “Tax Amnesty” Act was approved on August 19, 2016 and announced on Official Gazette Nr. 29806.

The Law enables restructuring of all sort of taxes and tax assessments including customs duties, administrative fines and all related interest as well as late payment charges related to period before June 30, 2016 (including this date) providing an opportunity to Turkish companies to close their accounts against potential tax audits. 

Restructuring of Public Receivables 

The Law introduces regulations on restructuring of public receivables as of June 30, 2016. Receivables covered within the 4458 Nr. Customs Law that would be subject to restructuring will be as follows: 

  • ​Specified customs receivables

  • Unspecified customs receivables or the receivables in trial

  • During appeal (adjudged in the Tax Court) “receivables unspecified or in the conflicts whose lawsuit process continues"

As part of the restructuring program, certain amount of taxes and related penalty and interests are reduced (with different ratios depending on the status of the underlying public receivable) and remaining amounts can be payable in lump-sum or in 6 to 18 installments that elapse to a period of 12 to 36 months subject to an inflationary adjustment. In cash payments, late payment interests will also be reduced by 50%. In order to benefit from the provisions of the law, taxpayers shall complete the application process to the respective authority until the end of October.