Bankruptcy procedure of public claims and the affect of postponement of bankruptcy

Bankruptcy procedure, which is the last resort for the forced collection of public claims, is implemented according to regulations of Law No: 2004 Execution and Bankruptcy Code because of the attribution of article 100 of Law No: 6183 Procedure Law on Collection of Public Claims. The consequence of this, differing from other forced collection methods stated in article 54 of Procedure Law on Collection of Public Claims is that bankruptcy in case of bankruptcy of public debtor will be conducted by bankruptcy organs, not the claimant revenue service. Because the bankruptcy procedure of Execution and Bankruptcy Code is regulated considering private law relationships and tax legislations contain very less number of regulations related to bankruptcy, some problem arises while collecting public claims with bankruptcy. Besides, postponement of bankruptcy institute which was enforced in 2003 has significant influence on collecting public claims. Therefore, the status of public claims are examined in bankruptcy procedure of public debtor in cases of closure and the process until the removal of bankruptcy and in the case of postponing the bankruptcy within the scope of Turkish Tax Law and Bankruptcy Law.