Tax Debt

Under the public procurement legislation, tax debt is an important factor determining whether tenderers may participate in a tender. Tenderers must have no tax debt as at the date of the tender. Debts exceeding TRY 5,000 in total in respect of income tax, corporation tax, value added tax, special consumption tax, special communications tax, motor vehicles tax, games of chance tax, stamp duty, banking and insurance transactions tax, withholdings and advance tax, together with tax loss penalties, late payment charges and interest, are treated as tax debt.