---
title: "Changes in the General Communiqué on Collection Published in the Official Gazette"
description: "The recent amendments to the General Communiqué on Collection were published on August 13, 2024, including updates on precautionary attachments and deferral interest rates."
locale: en
canonical: https://www.ckay.com.tr/en/news/official-gazette-of-the-republic-of-turkey/changes-in-the-general-communique-on-collection-published-in-the-official-gazette
alternate-tr: https://www.ckay.com.tr/haberler/resmi-gazete/resmi-gazete-tahsilat-genel-tebligi-degisiklikler
datePublished: 2024-08-14
dateModified: 2026-10-17
---

# Changes in the General Communiqué on Collection Published in the Official Gazette

> The recent amendments to the General Communiqué on Collection were published on August 13, 2024, including updates on precautionary attachments and deferral interest rates.

- **Published:** 2024-08-14
- **Last Updated:** 2026-10-17
- **Category:** Official Gazette of the Republic of Turkey

*This document is the machine-readable Markdown version of the page at https://www.ckay.com.tr/en/news/official-gazette-of-the-republic-of-turkey/changes-in-the-general-communique-on-collection-published-in-the-official-gazette.*

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Changes in The General Communiqué on Collection Series: A No: 1 Published in the Official Gazette on August 13, 2024.

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The amendments to the General Communiqué on Collection Series: A No: 1 were published in the Official Gazette of the Republic of Turkey on August 13, 2024. According to this Communiqué:

An additional paragraph has been added to the end of sub-section (7) of the section titled "*II. Precautionary Attachment*" in Part One, Section Two of the General Communiqué on Collection Series: A No: 1, published in the Official Gazette of the Republic of Turkey dated June 30, 2007, and numbered 26568. According to this:

In order to apply a precautionary attachment under subparagraph (1) of Article 13 of Law No. 6183, tax inspectors authorized to conduct tax inspections must initiate the necessary procedures based on the situations specified in Article 9 of the Law to secure public receivables, determine an amount to be secured based on the initial calculations, and request that this amount be taken as collateral. However, due to the Decision of the Council of State's Unification of Case Law Board dated May 27, 2022, it is not possible to make a precautionary attachment decision based on this article after the tax inspection report is submitted to the tax office.

However, if any of the other reasons listed in Article 13 of Law No. 6183 exist after the tax inspection report is submitted to the tax office, a precautionary attachment may still be applied.

According to Article 6 of the same communiqué, the deferral interest rate applied to public receivables, which was set at 36% annually, has been increased to 48% as of May 21, 2024.

These changes have come into effect on the date of publication.

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