Turkey published Law 6552 in the Official Gazette on 11 September 2014, which introduces an installment plan program for payment of outstanding tax liabilities incurred before 30 April 2014. The program covers tax, customs duty, social security contributions, and late payment penalties.
A penalty coefficient applies depending on the number of installments as follows:
Applications for the installment plan must be made by 30 November 2014. If a taxpayer is currently engaged in an appeal regarding outstanding tax liabilities, they must withdraw the appeal and accept the tax liability on a final basis in order to take part in the program.