6183 Law on Collection Procedure of Public Receivables
The law on the procedure for the collection of public receivables has been published in the Official Gazette 28 June 1953.
“Law No 5951 on Amending the Law on Collection Procedure of Public Receivables and
Some Other Certain Laws” was accepted in the General Assembly of Grand National Assembly of
Turkey on 28 January 2010.
Under Article 58/3 of the Law No 6183, if the public debtor, who objects to the payment order, provides
guarantee according to the Law No 6183, legal prosecution will be suspended until the objection
commission (tax court) gives a final decision about the issue.
In case of the presence of the conditions specified under temporary Article 8 of the Law No 6183,
immovable properties owned by the public debtor may be purchased by the Ministry of Finance and
therefore public receivables may be cancelled. With the Article 2 of the Law No 5951,