{"id":1107,"date":"2025-05-23T16:28:11","date_gmt":"2025-05-23T13:28:11","guid":{"rendered":"https:\/\/metropolpartners.com\/en\/?p=1107"},"modified":"2025-09-03T09:13:37","modified_gmt":"2025-09-03T06:13:37","slug":"foreign-doubtful-receivables-turkey","status":"publish","type":"post","link":"https:\/\/metropolpartners.com\/en\/foreign-doubtful-receivables-turkey\/","title":{"rendered":"How to Recognize Foreign Doubtful Receivables for Tax Purposes in Turkey"},"content":{"rendered":"\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 ez-toc-wrap-center counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/metropolpartners.com\/en\/foreign-doubtful-receivables-turkey\/#Foreign_Doubtful_Receivables_Turkey_under_Article_323_of_the_Tax_Procedure_Law\" >Foreign Doubtful Receivables Turkey under Article 323 of the Tax Procedure Law<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/metropolpartners.com\/en\/foreign-doubtful-receivables-turkey\/#Foreign_Receivables_under_Article_323_of_the_Turkish_Tax_Procedure_Law\" >Foreign Receivables under Article 323 of the Turkish Tax Procedure Law<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/metropolpartners.com\/en\/foreign-doubtful-receivables-turkey\/#Legal_Basis_for_Foreign_Doubtful_Receivables_Turkey_under_Law_No_5718\" >Legal Basis for Foreign Doubtful Receivables Turkey under Law No. 5718<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/metropolpartners.com\/en\/foreign-doubtful-receivables-turkey\/#If_a_Governing_Law_is_Specified_in_the_Contract\" >If a Governing Law is Specified in the Contract<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/metropolpartners.com\/en\/foreign-doubtful-receivables-turkey\/#If_No_Governing_Law_is_Chosen\" >If No Governing Law is Chosen<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/metropolpartners.com\/en\/foreign-doubtful-receivables-turkey\/#Jurisdiction_of_Turkish_Courts_Article_40\" >Jurisdiction of Turkish Courts (Article 40)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/metropolpartners.com\/en\/foreign-doubtful-receivables-turkey\/#Recognition_and_Enforcement_of_Foreign_Doubtful_Receivables_Turkey\" >Recognition and Enforcement of Foreign Doubtful Receivables Turkey<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/metropolpartners.com\/en\/foreign-doubtful-receivables-turkey\/#What_is_Enforcement_Tenfiz\" >What is Enforcement (Tenfiz)?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/metropolpartners.com\/en\/foreign-doubtful-receivables-turkey\/#What_is_Recognition_Tanima\" >What is Recognition (Tan\u0131ma)?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/metropolpartners.com\/en\/foreign-doubtful-receivables-turkey\/#Relevance_for_Doubtful_Receivables\" >Relevance for Doubtful Receivables<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/metropolpartners.com\/en\/foreign-doubtful-receivables-turkey\/#Tax_Authoritys_Interpretation_of_Foreign_Doubtful_Receivables_Turkey\" >Tax Authority\u2019s Interpretation of Foreign Doubtful Receivables Turkey<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/metropolpartners.com\/en\/foreign-doubtful-receivables-turkey\/#Tax_Ruling_%E2%80%93_Istanbul_Tax_Office_21062012\" >Tax Ruling \u2013 Istanbul Tax Office (21.06.2012)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/metropolpartners.com\/en\/foreign-doubtful-receivables-turkey\/#Tax_Ruling_%E2%80%93_Ankara_Tax_Office_28042014\" >Tax Ruling \u2013 Ankara Tax Office (28.04.2014)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/metropolpartners.com\/en\/foreign-doubtful-receivables-turkey\/#Judiciarys_View_on_Foreign_Doubtful_Receivables_Turkey\" >Judiciary\u2019s View on Foreign Doubtful Receivables Turkey<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/metropolpartners.com\/en\/foreign-doubtful-receivables-turkey\/#Council_of_State_4th_Chamber_%E2%80%93_Decision_dated_27052010\" >Council of State 4th Chamber \u2013 Decision dated 27.05.2010<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/metropolpartners.com\/en\/foreign-doubtful-receivables-turkey\/#Council_of_State_4th_Chamber_%E2%80%93_Decision_dated_28122015\" >Council of State 4th Chamber \u2013 Decision dated 28.12.2015<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/metropolpartners.com\/en\/foreign-doubtful-receivables-turkey\/#Final_Evaluation_on_Foreign_Doubtful_Receivables_Turkey\" >Final Evaluation on Foreign Doubtful Receivables Turkey<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/metropolpartners.com\/en\/foreign-doubtful-receivables-turkey\/#Conclusion\" >Conclusion<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/metropolpartners.com\/en\/foreign-doubtful-receivables-turkey\/#Practical_Advice\" >Practical Advice:<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Foreign_Doubtful_Receivables_Turkey_under_Article_323_of_the_Tax_Procedure_Law\"><\/span>Foreign Doubtful Receivables Turkey under Article 323 of the Tax Procedure Law<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"\"><strong>Foreign doubtful receivables Turkey<\/strong> is one of the most debated topics in tax practice. This article explains when and how such receivables can be recognized under Turkish tax law, based on Article 323 of the Tax Procedure Law, tax rulings, and Council of State decisions.<\/p>\n\n\n\n<p class=\"\">Article 323 of the Turkish Tax Procedure Law (TPL) allows taxpayers who keep books on a balance sheet basis to recognize certain receivables as \u201cdoubtful debts\u201d and deduct them from the tax base. This provision is particularly relevant for receivables where the probability of collection is weakened.<\/p>\n\n\n\n<p class=\"\">According to the article, receivables may be considered doubtful if they:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Are subject to a lawsuit or enforcement proceeding;<\/li>\n\n\n\n<li class=\"\">Have not been collected despite repeated written requests and are too small to justify legal expenses.<\/li>\n<\/ul>\n\n\n\n<p class=\"\">This allowance applies only to unsecured receivables and must be recorded as a liability in the same fiscal year. If recovered later, the amount is recognized as income; if not, it is considered a loss.<\/p>\n\n\n\n<p class=\"\">While domestic doubtful receivables are relatively clear in practice, the situation becomes legally complex when the receivable arises from <strong>a foreign debtor<\/strong>. The absence of explicit provisions in the law and the <strong>conflicting views between tax authorities and courts<\/strong> in Turkey cause significant uncertainty in this area.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Foreign_Receivables_under_Article_323_of_the_Turkish_Tax_Procedure_Law\"><\/span>Foreign Receivables under Article 323 of the Turkish Tax Procedure Law<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"\">Article 323 does not explicitly regulate foreign receivables. This creates ambiguity regarding whether a foreign trade receivable can be considered doubtful simply by initiating legal action in Turkey against a debtor located abroad.<\/p>\n\n\n\n<p class=\"\">The Turkish Revenue Administration (TRA) generally requires that the creditor initiate a lawsuit or enforcement proceeding <strong>in the country where the debtor resides<\/strong>. Tax rulings indicate that filing a case solely in Turkey is not deemed sufficient for recognizing the debt as doubtful.<\/p>\n\n\n\n<p class=\"\">However, Turkish courts have not always shared this strict interpretation. Several <strong>Council of State rulings<\/strong> suggest that under certain conditions, initiating legal proceedings in Turkey may be sufficient for doubtful debt recognition, particularly when international private law supports Turkish jurisdiction.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Legal_Basis_for_Foreign_Doubtful_Receivables_Turkey_under_Law_No_5718\"><\/span>Legal Basis for Foreign Doubtful Receivables Turkey under Law No. 5718<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"\">When it comes to foreign receivables, the applicable legal framework in Turkey is Law No. 5718, the <strong>Turkish Private International Law and Procedural Law<\/strong>. This law governs the choice of law and international jurisdiction in private legal relations involving a foreign element.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"If_a_Governing_Law_is_Specified_in_the_Contract\"><\/span>If a Governing Law is Specified in the Contract<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"\">Article 24 of Law No. 5718 allows the parties to a contract to choose the applicable law. If the contract includes a clause such as &#8220;This agreement is subject to Turkish law,&#8221; then the legal dispute is directly governed by Turkish law. Consequently, initiating a lawsuit in Turkey and recognizing the receivable as a <strong>foreign doubtful receivable<\/strong> under Turkish tax law becomes legally valid.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"If_No_Governing_Law_is_Chosen\"><\/span>If No Governing Law is Chosen<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"\">If the parties have not specified a governing law, Article 24(4) applies. In such cases, the contract is governed by the law of the country with which it is most closely connected, typically determined based on the <strong>characteristic performance<\/strong>.<\/p>\n\n\n\n<p class=\"\">For example:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">In a sales contract, the seller,<\/li>\n\n\n\n<li class=\"\">In a service contract, the service provider,<\/li>\n\n\n\n<li class=\"\">In an agency agreement, the agent<\/li>\n<\/ul>\n\n\n\n<p class=\"\">is considered the party performing the characteristic obligation.<\/p>\n\n\n\n<p class=\"\">In most export scenarios, the characteristic party is the Turkish exporter, which supports the application of Turkish law and jurisdiction in Turkey.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Jurisdiction_of_Turkish_Courts_Article_40\"><\/span>Jurisdiction of Turkish Courts (Article 40)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"\">Article 40 of Law No. 5718 states that international jurisdiction is determined by the domestic jurisdiction rules of Turkish law. Therefore, if a Turkish court is competent under local law (e.g., based on the plaintiff&#8217;s residence), then it also has international jurisdiction. This is critical for the taxpayer to justify recognizing the receivable as a doubtful debt in Turkey.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Recognition_and_Enforcement_of_Foreign_Doubtful_Receivables_Turkey\"><\/span>Recognition and Enforcement of Foreign Doubtful Receivables Turkey<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"\">When a lawsuit is filed and concluded in Turkey regarding a foreign receivable, the resulting court decision must undergo <strong>recognition or enforcement procedures<\/strong> to be valid and enforceable in the debtor&#8217;s country. This necessity stems from the principle that a court\u2019s jurisdiction is limited to the borders of its own country.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_Enforcement_Tenfiz\"><\/span>What is Enforcement (Tenfiz)?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"\">Enforcement refers to the process of having a foreign court decision declared <strong>enforceable<\/strong> by a domestic court. A judgment rendered by a Turkish court cannot be subject to enforcement proceedings in another country unless it has first been recognized through that country\u2019s enforcement process.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_Recognition_Tanima\"><\/span>What is Recognition (Tan\u0131ma)?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"\">Recognition, on the other hand, is the legal process by which a foreign court judgment is acknowledged in another jurisdiction <strong>without enforcement<\/strong>\u2014meaning it is accepted as valid but cannot be executed (e.g., seizure of assets) unless further enforcement is obtained.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Relevance_for_Doubtful_Receivables\"><\/span>Relevance for Doubtful Receivables<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"\">If a legal case regarding a <strong>foreign doubtful receivable<\/strong> is concluded in Turkey, but the decision is not recognized or enforced in the country where the debtor is located, then the collection efforts are incomplete. This creates a <strong>legal and practical gap<\/strong> that may invalidate the doubtful debt provision under Article 323 of the Turkish Tax Procedure Law.<\/p>\n\n\n\n<p class=\"\">In other words:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">If you file a lawsuit in Turkey \u2192 you may claim the receivable is doubtful;<\/li>\n\n\n\n<li class=\"\">But if collection must happen abroad \u2192 you <strong>must initiate recognition or enforcement abroad<\/strong> to fully justify the provision.<\/li>\n<\/ul>\n\n\n\n<p class=\"\">Therefore, recognition or enforcement abroad is <strong>not optional<\/strong>\u2014it is an essential step to prove the receivable is truly doubtful under Turkish tax law.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tax_Authoritys_Interpretation_of_Foreign_Doubtful_Receivables_Turkey\"><\/span>Tax Authority\u2019s Interpretation of Foreign Doubtful Receivables Turkey<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"\">The Turkish Revenue Administration (TRA) generally adopts a <strong>strict interpretation<\/strong> regarding the treatment of foreign doubtful receivables under Article 323 of the Turkish Tax Procedure Law. According to multiple tax rulings, the tax authority requires that the creditor initiate <strong>legal or enforcement proceedings in the country where the debtor resides<\/strong> in order to justify a doubtful debt provision.<\/p>\n\n\n\n<p class=\"\">Simply filing a lawsuit in Turkey is not considered sufficient.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tax_Ruling_%E2%80%93_Istanbul_Tax_Office_21062012\"><\/span>Tax Ruling \u2013 Istanbul Tax Office (21.06.2012)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"\"><em>\u201c\u2026In order to prove that receivables originating from abroad are doubtful, legal action or enforcement must be initiated in the courts or enforcement offices of the country where the business partner is located\u2026\u201d<\/em><br><em>(Source: Istanbul Tax Office, Ruling dated 21.06.2012, Ref: B.07.1.G\u0130B.4.34.19.02-105[323-2012\/VUK-1-]-1942)<\/em><\/p>\n<\/blockquote>\n\n\n\n<p class=\"\">This ruling clearly states that Turkish courts are not considered competent by themselves when the debtor is located abroad.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tax_Ruling_%E2%80%93_Ankara_Tax_Office_28042014\"><\/span>Tax Ruling \u2013 Ankara Tax Office (28.04.2014)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"\"><em>\u201c\u2026In cases where legal proceedings or enforcement are initiated in the debtor\u2019s country, the receivable can be considered doubtful under Article 323\u2026\u201d<\/em><br><em>(Source: Ankara Tax Office, Ruling dated 28.04.2014, Ref: 77058783-105-110)<\/em><\/p>\n<\/blockquote>\n\n\n\n<p class=\"\">According to the tax authority, Turkish jurisdiction alone does not legitimize the doubtful debt provision if the receivable is international in nature. Instead, action must be taken under the foreign country\u2019s legal system.<\/p>\n\n\n\n<p class=\"\">In summary, the <strong>Turkish tax authority emphasizes the location of enforcement<\/strong>, rather than the taxpayer\u2019s effort to initiate legal action in Turkey.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Judiciarys_View_on_Foreign_Doubtful_Receivables_Turkey\"><\/span>Judiciary\u2019s View on Foreign Doubtful Receivables Turkey<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"\">Contrary to the Turkish Revenue Administration\u2019s narrow interpretation, Turkish courts\u2014particularly the <strong>Council of State<\/strong>\u2014have adopted a more flexible and practical approach regarding the recognition of <strong>foreign doubtful receivables<\/strong>.<\/p>\n\n\n\n<p class=\"\">Several decisions suggest that initiating legal proceedings in Turkey may be sufficient to justify a doubtful debt provision, depending on the circumstances.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Council_of_State_4th_Chamber_%E2%80%93_Decision_dated_27052010\"><\/span>Council of State 4th Chamber \u2013 Decision dated 27.05.2010<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"\"><em>\u201c\u2026Since it is a monetary claim, the place of performance under Article 73 of the Code of Obligations is the creditor\u2019s place of residence. Therefore, the enforcement office in Istanbul is competent, and this enforcement proceeding does not prevent the debt from being considered doubtful\u2026\u201d<\/em><br><em>(Case No: 2008\/399 \u2013 Decision No: 2010\/3271)<\/em><\/p>\n<\/blockquote>\n\n\n\n<p class=\"\">The Council of State confirmed that if the creditor resides in Turkey and initiates enforcement proceedings there, the debt may be considered doubtful\u2014even if the debtor is located abroad.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Council_of_State_4th_Chamber_%E2%80%93_Decision_dated_28122015\"><\/span>Council of State 4th Chamber \u2013 Decision dated 28.12.2015<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"\"><em>\u201c\u2026Since the lawsuits filed before the Karaman Civil Court were ongoing and no ruling of lack of jurisdiction had been issued, there was no legal barrier to recognizing the receivable as doubtful\u2026\u201d<\/em><br><em>(Case No: 2011\/5130 \u2013 Decision No: 2015\/10182)<\/em><\/p>\n<\/blockquote>\n\n\n\n<p class=\"\">In this decision, the court emphasized that as long as:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">The lawsuit is real (not fraudulent or symbolic), and<\/li>\n\n\n\n<li class=\"\">The Turkish court has not dismissed the case due to lack of jurisdiction,<\/li>\n<\/ul>\n\n\n\n<p class=\"\">then it is <strong>legally acceptable to classify the receivable as doubtful.<\/strong><\/p>\n\n\n\n<p class=\"\">In summary, the Turkish judiciary takes the following position:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">If the creditor initiates legal action in Turkey based on the debtor&#8217;s contractual or legal obligations,<\/li>\n\n\n\n<li class=\"\">And the Turkish court is not found to be incompetent,<\/li>\n\n\n\n<li class=\"\">Then the receivable may be accepted as doubtful, even if the debtor is located abroad.<\/li>\n<\/ul>\n\n\n\n<p class=\"\">This interpretation aligns more closely with the realities of international commerce and provides relief to taxpayers operating in <strong>foreign trade from Turkey<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Final_Evaluation_on_Foreign_Doubtful_Receivables_Turkey\"><\/span>Final Evaluation on Foreign Doubtful Receivables Turkey<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"\">The recognition of <strong>foreign doubtful receivables<\/strong> for tax purposes in Turkey is a legally ambiguous and controversial topic. While Article 323 of the Turkish Tax Procedure Law provides a clear framework for classifying domestic receivables as doubtful, it remains silent on how to handle receivables from foreign debtors.<\/p>\n\n\n\n<p class=\"\">The <strong>Turkish tax authority<\/strong> has consistently interpreted this silence narrowly, insisting that enforcement or legal action must be initiated in the debtor\u2019s country. However, this view often fails to reflect commercial realities and is <strong>not always supported by Turkish courts<\/strong>.<\/p>\n\n\n\n<p class=\"\">On the other hand, both the <strong>Council of State rulings<\/strong> and the provisions of <strong>Private International Law No. 5718<\/strong> demonstrate that:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">If Turkish law is applicable (either by contract or by default under conflict of law rules),<\/li>\n\n\n\n<li class=\"\">And a lawsuit is legitimately filed in Turkey,<\/li>\n\n\n\n<li class=\"\">And the court does not issue a ruling of incompetence,<\/li>\n<\/ul>\n\n\n\n<p class=\"\">then the receivable may legally be regarded as doubtful under Turkish tax law.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"\">A foreign receivable can be treated as doubtful for tax purposes in Turkey <strong>if certain legal conditions are met.<\/strong> These include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">A genuine attempt to collect the debt through Turkish legal channels;<\/li>\n\n\n\n<li class=\"\">Compliance with jurisdiction rules under Turkish Private International Law;<\/li>\n\n\n\n<li class=\"\">And ideally, enforcement or recognition procedures pursued in the debtor\u2019s country.<\/li>\n<\/ul>\n\n\n\n<p class=\"\"><strong>It is not mandatory to initiate a lawsuit abroad<\/strong> if the Turkish court is legitimately competent and the contract points to Turkish law. However, the enforcement of any judgment abroad remains a critical step to demonstrate the seriousness of collection efforts.<\/p>\n\n\n\n<p class=\"\">Therefore, correctly applying both Turkish legal procedures and international enforcement obligations is essential when dealing with <strong>foreign doubtful receivables Turkey<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Practical_Advice\"><\/span> Practical Advice:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Include a governing law clause (preferably Turkish law) in all international contracts.<\/li>\n\n\n\n<li class=\"\">File genuine lawsuits\u2014avoid symbolic or artificial actions.<\/li>\n\n\n\n<li class=\"\">Ensure that judgments are recognized or enforced in the debtor\u2019s jurisdiction.<\/li>\n<\/ul>\n\n\n\n<p class=\"\">Finally, the Turkish tax authority is encouraged to align its position with the judicial precedent and international commercial practice, ensuring legal clarity for taxpayers engaged in foreign trade activities from Turkey.<\/p>\n\n\n\n<p class=\"\">If you&#8217;re exploring legal gray areas like <strong>foreign doubtful receivables Turkey<\/strong>, you might also want to check out our analysis on stamp tax base regulations. <a href=\"https:\/\/metropolpartners.com\/en\/turkey-stamp-tax-base-analysis\/\">Legal Analysis of VAT and Other Taxes in the Stamp Tax Base (Turkey)<\/a><\/p>\n\n\n\n<p class=\"\">If you need professional guidance tailored to your company&#8217;s situation, please don\u2019t hesitate to <a class=\"\" href=\"https:\/\/metropolpartners.com\/en\/contact\/\">contact us here<\/a>.<\/p>\n\n\n\n<p class=\"\"><strong>References<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Istanbul Tax Office, Tax Ruling dated 21.06.2012, Ref: B.07.1.G\u0130B.4.34.19.02-105[323-2012\/VUK-1-]-1942. <a class=\"\" href=\"http:\/\/www.gib.gov.tr\/gibmevzuat\">www.gib.gov.tr<\/a><\/li>\n\n\n\n<li class=\"\">Ankara Tax Office, Tax Ruling dated 28.04.2014, Ref: 77058783-105-110. <a href=\"http:\/\/www.gib.gov.tr\/gibmevzuat\" rel=\"nofollow\">www.gib.gov.tr<\/a><\/li>\n\n\n\n<li class=\"\">Turkish Private International Law and Procedural Law No. 5718. <a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.5.5718.pdf\" rel=\"nofollow\">https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.5.5718.pdf<\/a><\/li>\n\n\n\n<li class=\"\">Turkish Tax Procedure Law No. 213. <a href=\"https:\/\/www.mevzuat.gov.tr\/MevzuatMetin\/1.4.213.pdf\" rel=\"nofollow\">https:\/\/www.mevzuat.gov.tr\/MevzuatMetin\/1.4.213.pdf<\/a><\/li>\n\n\n\n<li class=\"\">Turkish Council of State \u2013 Decision Search Portal. <a href=\"https:\/\/karararama.danistay.gov.tr\/\" rel=\"nofollow\">https:\/\/karararama.danistay.gov.tr\/<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Can foreign receivables be classified as doubtful debts in Turkey? This article explores the legal and tax conditions under which foreign trade receivables may be provisioned as doubtful, in light of Article 323 of the Tax Procedure Law, Private International Law, tax rulings, and Council of State decisions.<\/p>\n","protected":false},"author":1,"featured_media":1108,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1,20],"tags":[351,364,367,359,357,362,361,353,358,354,368,355,363,360,352,266,366,365,356],"class_list":["post-1107","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-genel","category-tax-guide","tag-article-323-tax-procedure-law-turkey","tag-council-of-state-decisions-doubtful-receivables-turkey","tag-cross-border-receivables-turkey","tag-doubtful-debt-provision-turkey","tag-doubtful-receivables-tax-deduction-turkey","tag-enforcement-abroad-turkey","tag-enforcement-and-recognition-of-foreign-judgments-turkey","tag-foreign-doubtful-receivables-turkey","tag-foreign-trade-receivables-turkey","tag-international-debt-collection-turkey","tag-judicial-precedents-turkey","tag-law-no-5718-turkish-private-international-law","tag-litigation-for-foreign-receivables-turkey","tag-recognition-abroad-turkey","tag-recognition-of-doubtful-debts-turkey","tag-tax-consultancy-turkey","tag-tax-risks-foreign-receivables-turkey","tag-tra-interpretation-foreign-receivables-turkey","tag-turkish-revenue-administration-rulings-turkey"],"blocksy_meta":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Foreign Doubtful Receivables Turkey \u2013 Legal Tax Guide<\/title>\n<meta name=\"description\" content=\"Can foreign doubtful receivables be provisioned in Turkey? 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