{"id":250,"date":"2025-11-17T13:57:01","date_gmt":"2025-11-17T13:57:01","guid":{"rendered":"https:\/\/www.moore.com.tr\/?p=250"},"modified":"2025-12-19T14:45:00","modified_gmt":"2025-12-19T14:45:00","slug":"the-delay-surcharge-rate-and-deferral-interest-rate-have-changed","status":"publish","type":"post","link":"https:\/\/www.moore.com.tr\/en\/the-delay-surcharge-rate-and-deferral-interest-rate-have-changed\/","title":{"rendered":"Delay Interest Rate and Postponement Interest Rate Changed"},"content":{"rendered":"

Circular 2025 \u2013 060<\/p>\n\n\n\n

Delay Interest Rate and Postponement Interest Rate Changed<\/strong><\/p>\n\n\n\n

The interest rate on overdue public receivables and deferred payments has been changed by the Presidential Decree No. 10556 on the Re-determination of the Overdue Interest Rate Applied to Public Receivables, published in the Official Gazette dated November 13, 2025, and numbered 33076, and by the General Collection Communiqu\u00e9 No. 9 of Series C. .

Late payment penalty<\/strong>

13 Kas\u0131m 2025 tarihli ve 10556 Say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131na g\u00f6re, 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun\u2019da yer alan ayl\u0131k % 4,5 olarak uygulanan gecikme zamm\u0131 oran, her ay i\u00e7in ayr\u0131 ayr\u0131 uygulanmak \u00fczere y\u00fczde 3,7 olarak belirlenmi\u015ftir. Di\u011fer taraftan Vergi Usul Kanunu \u00e7er\u00e7evesinde da pi\u015fmanl\u0131k zamm\u0131 oran\u0131, gecikme zamm\u0131 oran\u0131na at\u0131fta bulunarak uyguland\u0131\u011f\u0131ndan,\u00a0gecikme faizi ve pi\u015fmanl\u0131k zamm\u0131 oran\u0131 da\u00a013 Kas\u0131m 2025 tarihinden ge\u00e7erli olmak \u00fczere ayl\u0131k %3,7 olarak uygulanacakt\u0131r

Installment Interest<\/strong>

The collection interest rate, which was applied as 48% annually according to the General Collection Communiqu\u00e9 (Series: C, Serial No: 9), has been set at 39% effective November 13, 2025.

13 Kas\u0131m 2025  tarihinden itibaren yap\u0131lacak m\u00fcracaatlara dayan\u0131larak tecil edilen amme alacaklar\u0131na y\u0131ll\u0131k %39 oran\u0131nda tecil faizi uygulanacakt\u0131r.

13 Kas\u0131m 2025  tarihinden \u00f6nce yap\u0131lan m\u00fcracaatlara dayan\u0131larak tecil edilecek olan amme alacaklar\u0131na, m\u00fcracaat tarihlerinden 13 Kas\u0131m 2025  tarihine kadar (bu tarih hari\u00e7) ge\u00e7en s\u00fcre i\u00e7in ge\u00e7erli olan oranda, 13 Kas\u0131m 2025  tarihinden itibaren de y\u0131ll\u0131k %39 oran\u0131nda tecil faizi uygulanmas\u0131 gerekmektedir

Ayr\u0131ca, 13 Kas\u0131m 2025 tarihinden \u00f6nce tecil edilmi\u015f ve tecil \u015fartlar\u0131na uygun olarak \u00f6denmekte olan amme alacaklar\u0131n\u0131n 13 Kas\u0131m 2025 tarihinden sonra \u00f6denmesi gereken taksit tutarlar\u0131na, 13 Kas\u0131m 2025 tarihine kadar (bu tarih hari\u00e7) ge\u00e7en s\u00fcre i\u00e7in ge\u00e7erli olan oranlarda, 13 Kas\u0131m 2025 tarihinden itibaren de y\u0131ll\u0131k %39 oran\u0131nda tecil faizi uygulanacakt\u0131r.

You can access the relevant regulations at the following link:.<\/p>\n\n\n\n

Please Click<\/a><\/p>\n\n\n\n

Sincerely<\/p>","protected":false},"excerpt":{"rendered":"

Sirk\u00fcler 2025 – 060 Gecikme Zamm\u0131 Oran\u0131 \u0130le Tecil Faiz Oran\u0131 De\u011fi\u015fmi\u015ftir 13 Kas\u0131m 2025 Tarihli ve 33076 Say\u0131l\u0131 Resmi Gazete \u2019de yay\u0131mlanan Amme Alacaklar\u0131 \u0130\u00e7in Uygulanan Gecikme Zamm\u0131 Oran\u0131n\u0131n Yeniden Belirlenmesine \u0130li\u015fkin 10556 Say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ve C seri 9 nolu  Tahsilat Genel Tebli\u011fi ile gecikme zamm\u0131 ve tecil faizi oranlar\u0131nda de\u011fi\u015fiklik yap\u0131lm\u0131\u015ft\u0131r. . Gecikme […]<\/p>\n","protected":false},"author":19,"featured_media":267,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[],"location":[],"class_list":["post-250","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sirkuler"],"acf":[],"yoast_head":"\nGecikme Zamm\u0131 Oran\u0131 \u0130le Tecil Faiz Oran\u0131 De\u011fi\u015fmi\u015ftir - Moore T\u00fcrkiye<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moore.com.tr\/en\/the-delay-surcharge-rate-and-deferral-interest-rate-have-changed\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Gecikme Zamm\u0131 Oran\u0131 \u0130le Tecil Faiz Oran\u0131 De\u011fi\u015fmi\u015ftir - Moore T\u00fcrkiye\" \/>\n<meta property=\"og:description\" content=\"Sirk\u00fcler 2025 – 060 Gecikme Zamm\u0131 Oran\u0131 \u0130le Tecil Faiz Oran\u0131 De\u011fi\u015fmi\u015ftir 13 Kas\u0131m 2025 Tarihli ve 33076 Say\u0131l\u0131 Resmi Gazete \u2019de yay\u0131mlanan Amme Alacaklar\u0131 \u0130\u00e7in Uygulanan Gecikme Zamm\u0131 Oran\u0131n\u0131n Yeniden Belirlenmesine \u0130li\u015fkin 10556 Say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ve C seri 9 nolu  Tahsilat Genel Tebli\u011fi ile gecikme zamm\u0131 ve tecil faizi oranlar\u0131nda de\u011fi\u015fiklik yap\u0131lm\u0131\u015ft\u0131r. . 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