An attachment notice from the tax office does not concern only the tax debtor. A notice sent to a customer, tenant, employer or another company is directed at the property, right or receivable of the public debtor held by that person. That the recipient of the notice has no tax debt of its own is not a reason to leave the document unanswered.
A third party who has an objection under Article 79 of Law No. 6183 must notify the collection office in writing within seven days of service. If no reply is given in time, the property may be deemed to be in the hands of that person and the debt to be owed by that person. In that case, a risk arises of enforcement against the third party's own assets. The period is examined from the date of legal service, not from the date the document reached the accounting department or was read by a manager.
Why is an attachment notice sent to a person who has no tax debt?
For example, a receivable of a tax-debtor company from its customer, the rent a lessor will claim from a tenant, or a person's wage claim against an employer can be the subject of the attachment. The purpose is not to make the third party, from the outset, the debtor of all the taxes of the public debtor. The purpose is to direct the value belonging to the public debtor to the collection office.
For this reason, the public debtor, the subject of the attachment and the amount in the notice should be examined. Having traded with a company in the past does not by itself prove that a debt in the same amount existed on the date of service. The contract, deliveries, returns and payment movements must be read together. At the same time, an oral statement such as "there was a commercial relationship but it ended" does not take the place of the seven-day written reply.
An attachment notice must be distinguished from a letter requesting information and from a payment order. It is checked whether the document refers to Article 79 of Law No. 6183, which obligations are notified and who the addressee is. A reply to a tax office's request for information may not automatically count as a reply to an attachment notice of a different scope.
Is a notice under Law No. 6183 the same as an attachment notice under the Enforcement and Bankruptcy Law?
The attachment notice that the tax office sends under Article 79 of Law No. 6183 is not subject to the same procedure as the attachment notice (haciz ihbarnamesi) sent under Article 89 of the Enforcement and Bankruptcy Law (İİK) in enforcement of a private claim. It should not be assumed that the first, second and third notice system of the İİK will be applied by the tax office in the same way.
This confusion can have serious consequences. The approach "I will reply when the second notice comes" provides no protection in tax enforcement. Likewise, a ready-made text prepared for addressing an enforcement office may not properly establish the basis of an objection to the collection office. The reply must be prepared according to the legal regime of the document received and its file.
What points should be explained in the seven-day objection?
If there is no debt or payment was made earlier
The third party may state that it has no debt to the public debtor or that payment was made before the attachment notice. The objection should state the date and number of the notice, the date of service, the relationship between the parties and the scope of the objection. Payment receipts, the current account statement, the contract, invoices and return documents should be attached consistently.
A single balance shown in the current account may not be sufficient. There may be more than one contract or currency between the same persons; the invoice date and the payment date may differ. The objection should be framed so as to explain the situation at the time of service. A payment made later should not be confused with a payment made before service.
If part of the debt exists
Instead of objecting to the whole in a way contrary to the facts, the existing and the disputed parts are shown separately. For example, if the notice states TL 900,000 while it is claimed that a balance of TL 120,000 exists under the relevant contract, how that amount was reached should be explained. Since the figures here are examples, the chronological order of the payment and return records is decisive.
In giving this explanation, receivables that are not yet due or that are conditional are also stated separately. Periodic receivables arising from an existing legal relationship are not the same as future receivables that are merely possible. For continuing obligations such as a lease relationship, the scope of the notice, the due date and the direction of payment are assessed separately.
If the property is not in hand or belongs to someone else
If the notice is directed at movable property, it is investigated whether the property is in the hands of the third party, whether it belongs to the public debtor and whether it was delivered before service. Delivery records, stock records, warehouse contracts and ownership documents are important. If it is claimed that the property was consumed or perished without fault, the event and date must be made specific.
An objection is not complete merely because it has been prepared. It must be documented that it reached the correct collection office within the time limit. The incoming-document registration number or the receipt record of the authorized electronic channel should be kept. An ordinary e-mail, a telephone call or a notice to the accountant of the other company cannot safely take the place of a written objection made in the proper form.
If an objection is made in time, does the enforcement end entirely?
An objection made in time does not mean that the administration accepts the third party's statement unconditionally and forever. The law gives the creditor public administration a way to prove the contrary of the objection in the general courts. In an action it brings within a one-year period, the administration may rely on the amount for which the third party is indebted and on the other consequences in the law.
Therefore, safeguarding the supporting documents is as important as giving a truthful reply. It is not right to turn the objection into an abstract text of denial used merely to get past the seven days. When the conditions in the law are met, the financial and criminal consequences of a statement contrary to the facts may arise. Objecting in time and the substantive correctness of the objection are separate matters.
Which action is brought if the seven-day period is missed?
Article 79 of Law No. 6183 gives the third party who could not object within the time limit the opportunity to bring an action for negative declaratory judgment in the general courts within one year from the service of the attachment notice. What is to be proved here is that on the date the notice was served, there was no debt to the public debtor or the property was not in hand. Records that emerge later are meaningful only if they explain the situation on that date.
An action for negative declaratory judgment is heard in the ordinary judiciary. In determining the competent court, the parties and the nature of the dispute are examined separately. Filing the action does not by itself stop the enforcement measures. A court may order a stay against security of the kind listed in Article 10 of the Law; the security is given to the collection office and is processed according to the procedure in the Law.
In this action, there is a provision for ten percent compensation for denial (inkâr tazminatı) on the amount for which the party is found to be in the wrong. This special provision should not be confused with other sanctions relating to an action against a payment order. In building the litigation strategy, the principal claim, the litigation costs and the need for security should be assessed together.
If a payment order is issued to the third party, what does the tax court examine?
After no objection is made in time, a payment order may be issued in the name of the third party. Against this payment order relating to a tax receivable, the 15-day period for bringing an action in Article 58 of Law No. 6183 must be observed separately. The existence of the one-year period for a negative declaratory action does not make the short period for the payment order unimportant.
In the decision of the Council of State Tax Litigation Chambers Board (Danıştay Vergi Dava Daireleri Kurulu) dated April 30, 2025, E.2024/668, K.2025/358, the decision to insist, in an action brought against a payment order by a third party who had not objected within the seven-day period, was upheld. In the dispute it was claimed that no debt existed on the basis of the contract and return invoices. The decision shows the importance of separating the debt discussion in a private-law relationship, heard by way of a negative declaratory action, from the review of the tax enforcement in a payment order. The dissenting opinion adopted the Chamber's reasoning that an investigation should be carried out.
For this reason, the idea "when the payment order comes, I will explain the whole debt relationship in the tax court anyway" is not safe. The validity of service, whether there was an objection in time, the scope of the payment order and the need for a negative declaratory action must be considered together. The concrete conditions in the decision should not be generalized to mean that every file will end the same way.
Can payment be made to the public debtor after the notice?
The direction of payment changes with respect to the receivable attached by the attachment notice. Payment of the debt covered by the notice to the public debtor may give rise to an obligation of the same amount toward the collection office. For this reason, information should be shared immediately among the accounting, legal and payment units, and payment of the disputed amount to the wrong account should be prevented.
At the same time, the indefinite suspension of all commercial relations beyond the scope of the notice is not an automatic consequence. It is determined which amount and which right or property was attached. If payment is to be made, the official file and account details of the collection office are verified; the file and debtor information is clearly shown on the receipt.
| First check | Record to be prepared |
|---|---|
| Type and legal basis of the document | The attachment notice and its annexes |
| Date of service | Electronic or physical service record |
| Balance at the time of service | Current account and bank movements |
| Nature of the property or receivable | Contract, delivery and ownership documents |
| Date the objection reached the office | Incoming-document registration or electronic receipt |
| Subsequent enforcement | Payment order, attachment and litigation records |
Conclusion
A tax attachment notice sent to a third party has consequences even for a person who has no tax debt of its own. The seven-day written objection, the one-year negative declaratory action and the 15-day period for an action against a payment order are different routes. The correct approach is to preserve the date of service, to document the state of the property and the debt at the time of service and to assess the subsequent enforcement separately.
Related articles: Precautionary Attachment for Tax Debt: Conditions, Annulment Action and Lifting; Attachment of a House, Land and Vehicle for Tax Debt: Annulment Action and Lifting the Attachment; Third-Party Ownership Claim in a Tax Attachment: How Is the Attachment of Someone Else’s Property Lifted?; Who Is Liable for the Tax Debt of a Joint-Stock Company? Distinguishing the Shareholder, the Board of Directors and the Statutory Representative.
Frequently Asked Questions
If I have no tax debt, can I leave the notice unanswered?
No. The notice may relate to property or a receivable of another public debtor held by you. The distinction in the section "Why is an attachment notice sent to a person who has no tax debt?" applies. Related explanation
Is the tax office required to send a second attachment notice?
The stepped system in Article 89 of the İİK cannot be transposed as is to Article 79 of Law No. 6183. The seven-day period in the first notice must be observed. The section explaining the difference between the two regimes should be consulted. Related explanation
Is it enough to tell them by telephone that I have no debt?
The law provides for written notification. It must also be documented that the submission reached the relevant office in time. The explanations in the section on the content of the objection are the basis. Related explanation
Does the one-year period start from the service of the payment order?
The period for a negative declaratory action in Article 79 starts from the service of the attachment notice. The payment order has a separate period for bringing an action. The section "Which action is brought if the seven-day period is missed?" should be consulted. Related explanation
Sources and legal bases
- Law No. 6183, Articles 8, 10, 58, 79
- Council of State Tax Litigation Chambers Board, April 30, 2025, E.2024/668, K.2025/358; majority decision and dissenting opinion
- Law No. 5479, Article 5; historical text of the amendment to Article 79 of Law No. 6183. It should be considered together with later amendments in current practice