General Communiqué of the Directorate General of Public Accounts (Serial No: 99) (Monetary Limits)
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
This 2026 Turkish regulation updates all monetary thresholds used in central government accounting and financial transactions under Law 5018. It sets new limits for cash payments and cash holdings in accounting units, the maximum amount of lost receipts that do not require public announcement, collection amounts that accounting officer deputies and authorized officials must deliver without waiting the full 7 or 15 days, and the financial thresholds for delegating authority to accounting assistants. The communiqué also raises the minimum value above which notarized copies of lost invoices can be accepted, updates thresholds for removing movable assets from records (requiring higher-level approval above certain amounts), significantly increases advance payment limits for spending-authority deputies, defines special higher advance limits for intelligence, foreign missions, and military units, and establishes new write-off limits for uncollectible public receivables. It replaces the previous Communiqué No. 94 published in 2025.
AI-generated summary. May contain errors. Refer to official sources for legal decisions.
Key Changes
- Cash payment and holding limits updated in Table I/A (specific figures in the attached table)
- Lost receipt announcement exemption threshold defined in Table I/A
- Accounting officer deputy collection delivery limit raised in Table I/B
+ 3 more changes with Pro
Obligations
What this law requires
Accounting units must not exceed the cash payment limits specified in Table I/A (Section A) - Cash Transactions when making payments from cash accounts.
Accounting units must maintain cash holdings and petty cash reserves within the maximum amounts specified in Table I/A - Cash Transactions section, with special security measures required in districts without Turkish Agricultural Bank branches.
Accounting officers must not require public announcement for lost receipts when the amount does not exceed the threshold specified in Table I/A - Lost Receipts section.
Accounting officer deputies must deliver collections to the accounting unit treasury without waiting the full 7 or 15-day period when amounts exceed thresholds specified in Table I/B - Accounting Officer Deputies section.
Authorized officials must deliver sales revenues to the accounting unit treasury without waiting the full 15-day period when amounts exceed thresholds specified in Table I/B - Authorized Officials section.