PUBLIC DEBTS · COMPANIES AND INDIVIDUALS
Legal support on payment orders issued for public debts, e-attachment applied to bank accounts and enforcement against individuals personally. We examine the basis of the debt, the notification, the conditions for collection from the company and the period of liability together.
Let Us Review Your Payment and Attachment MatterIn the pursuit of public receivables, the payment order, attachment and personal liability are distinct legal stages. The fact that a debt appears in a company’s records does not mean that every shareholder or manager is liable to the same extent. The type of receivable, the process of becoming final and notification, the status of the addressee and the special provisions that apply are assessed together.
FILE REVIEW · LEGAL RECOURSE · FOLLOW-UP
Review of the existence of the debt, payment, statute of limitations, notification and the conditions of enforcement.
Annulment of the payment order · DetailsThe basis and scope of the attachment, the amount of the debt, exemption from attachment and requests for lifting.
Bank e-attachment and asset attachment · DetailsDistinguishing among limited liability company shareholders, statutory representatives and periods of liability.
Shareholder and representative liability · DetailsMeasures aimed at securing collection, statutory conditions, security and interim protection.
Precautionary attachment and precautionary assessment · DetailsLegal assessment of attachment notices received as a commercial counterparty or in the capacity of a third party.
Notice of attachment to a third party · DetailsPayment options, declaration of assets, the statute of limitations for collection and implementation after a decision.
Deferral, statute of limitations and collection plan · DetailsThe time limit for an action against a payment order under Article 58 of Law No. 6183 is fifteen days from notification. The court system with subject-matter jurisdiction and the special provisions are checked according to the type of receivable.
The period for a third party’s written objection to an attachment notice under Article 79 of Law No. 6183 is seven days from notification of the notice. This period does not apply to every attachment action brought by the debtor.
Attachment, precautionary attachment and the payment order are not the same procedure. No common final date is given until the notification, the date of becoming aware, the creditor agency and the special law have been determined.
Basis: Articles 55, 58 and 79 of Law No. 6183; Article 27 of Law No. 2577. Bringing an action against a payment order does not stop enforcement automatically unless there is a stay-of-execution decision. For SGK receivables, special provisions on subject-matter jurisdiction and procedure apply separately.
GİB e-notification and PTT’s UETS are separate systems. For GİB e-notification under Article 107/A of the Tax Procedure Law (VUK) and UETS notification under Article 7/a of Law No. 7201, the end of the fifth day following arrival at the electronic address is significant for the date of notification. Companies, foreign shareholders and managers should clearly determine who is responsible for access and monitoring. In postal notification, special tax procedures apply; in a KEP message, the nature of the notice is reviewed separately. The absence of an alert message or failure to read the account does not postpone the time limit automatically.
You can open the section that relates to your need. The route of application and the request are determined on the basis of your documents and the legislation that applies.
A tax or penalty notice (ihbarname) relates to the determination of the debt, whereas the payment order relates to the collection stage. An action against a payment order does not in every case provide a chance to reopen an assessment action whose time limit has expired. However, the existence of the debt, its proper notification and its enforceability are examined within the file.
Under Article 58 of Law No. 6183, claims that the debt does not exist, has been partly paid or is time-barred are assessed. The wrong addressee, the items of the debt and the basis of liability are made concrete. If a partial action is to be filed, the amount and items that are the subject of the action are clearly separated; the obligations relating to the part left outside the action are followed separately.
It is determined whether the restriction on the bank account arises from an action of the tax office, SGK, judicial enforcement or another authority. A public-law attachment and a private-law enforcement proceeding are not subject to the same route of recourse. The transaction reported by the bank and the records of the creditor administration are examined together.
The amount of the attachment, the outstanding balance of the debt, payments made, transactions at more than one bank and the source of the income that is the subject of a claim of exemption from attachment are investigated. If the debt has been paid, the preparation of the lifting letter and its arrival at the relevant agency are followed. It cannot be said that applying to the bank alone will lift the attachment or preserve the time limit for the action.
The liability of a limited liability company shareholder under Article 35 of Law No. 6183 is not the same as the liability of a statutory representative under repeated Article 35 (mükerrer 35) of Law No. 6183, Article 10 of the Tax Procedure Law (VUK) or a special law. The type of company, the nature of the debt, the authority of representation and the relevant period are examined separately.
Depending on the regulation that applies, the conditions under which the debt could not be collected from the company, or it becomes clear that it cannot be collected, and the inquiries made by the administration are assessed. The dates of share transfer and of starting and leaving the position, the registry announcements, and the periods in which the debt arose and had to be paid are compared. Leaving the position or transferring shares does not in every case end liability for the past period.
Precautionary attachment and precautionary assessment (ihtiyati tahakkuk) have legal bases different from those of an ordinary collection attachment. The authority, the grounds, the statutory conditions and the date of implementation of the decision are examined. It is not assumed that the ordinary sequence of the payment order will be required in the same way in all precautionary procedures.
Lifting of the measure, provision of security and judicial interim protection routes are addressed according to the specific conditions. The special time limit against precautionary attachment and its starting point are checked separately. The business’s cash flow and its salary and mandatory payment obligations are demonstrated with documents.
An attachment notice under Article 79 of Law No. 6183 may be sent to a third party who is alleged to owe a debt to the public debtor or to hold property belonging to the debtor. Mistaking the document for the company’s own tax debt, or leaving it unanswered on the thought of “I have no debt”, may have serious consequences.
As of the date of the notice, current account, invoice, payment, contract and delivery records are examined. The written objection period in the law and the judicial routes that may be used later are distinguished from one another. Without confusing it with the attachment notices (haciz ihbarnamesi) under the Enforcement and Bankruptcy Law, action is taken according to the article on which the notice is based.
Under Article 48 of Law No. 6183, the type of debt, payment difficulty, security and the current administrative regulations are examined together. Acceptance of a deferral application or the lifting of an attachment cannot be guaranteed. Temporary restructuring opportunities are assessed only after the scope in force and the application conditions have been verified.
In calculating the statute of limitations for collection, the due date of the debt, the special law that applies, and the grounds for interruption and suspension are important. The mere fact that a debt is old is not sufficient. The obligation to declare assets in the payment order is addressed by separating the amounts for which an action has been filed from those for which it has not. Filing an action does not automatically stop all enforcement actions.
The creditor administration, the item of debt, the due date, the notification and the stage of enforcement are determined.
The position of the company, shareholder, representative or third party is examined.
Annulment, stay of execution and administrative applications are planned.
The decision, payment, refund, lifting of attachment and balance records are followed.
In the initial assessment, we clarify the scope of the procedure, the routes that may be used, the missing documents and the need for urgent protection. The fee and litigation costs are explained according to the scope of the work to be undertaken. The method of communication through which developments in the process will be reported is determined; the application and implementation steps after the decision are assessed separately.
Güneş & Güneş Law Firm was founded in Kemer in 1999 and has carried on its professional activity from Antalya since 2007. In disputes across Türkiye, the forum for application, representation and file follow-up are planned according to the specific need.
Communication in Turkish, English, German and Russian supports foreign clients and businesses with a connection to Türkiye in preparing documents and understanding the process. Whether the consultation is online or in person can be determined at the time of application.
As a rule, no. For enforcement actions to stop, the special provision that applies or a court’s stay-of-execution decision is considered. The action and the request for interim protection should be addressed separately.
The same rule does not apply to every type of company and every status. Limited liability company shareholding, statutory representation, the nature of the debt and the periods are assessed separately. The conditions for collection from the company are also examined according to the law that applies.
The basis of the procedure is generally the decision of the creditor administration. The bank notice, the attachment record and the debt file should be examined together; the administrative application and the routes of action should be distinguished.
It should be determined whether the document addresses you as the principal debtor, a representative or a third party. In particular, do not leave an attachment notice to a third party unanswered; assess it together with the commercial records within the time limit.
It should not be assumed that the application automatically stops the time limit for filing an action or the existing attachment. The deferral conditions, the outcome of the application and the preservation of the right to bring an action are followed separately.
The type of procedure, the item of debt, the status of liability, the time limit and the need for urgent protection are determined. Missing documents, the legal route, the scope of service, the fee and expenses are explained; no guarantee of outcome is given.
Depending on the stage of the file and the request, the following regulations are assessed together.
This content is general information. Information and documents you share are kept confidential and used for legal assessment and within the agreed scope of service. An inquiry alone does not create an attorney–client relationship and does not stop time limits. The legal conditions of the specific matter are reviewed separately.