Salutation: To the Presidency of the Ministry of Treasury and Finance of the Republic of Turkey / To the Presidency of the Revenue Administration / To Be Submitted to the Presidency of the Tax Inspection Board
Declarant’s Name-Surname: Fehim Calgav T.C. Identity Number: 556 360 729 14 Address or Contact Information: Sakızağacı Sokak No:11, 34844 Maltepe, Istanbul / TURKEY | +90 532 220 20 02 | fehimcalgav@hotmail.com
Subject of Statement: Cumulative Calculation Report on Late Fee / Statutory Interest and Treasury Opportunity Cost Pursuant to Law No. 6183 for Small-Scale Parcels (10,000, 100,000, and 500,000 Parcels) Kept Idle for 40 Years Despite Having Zoning Rights
I hereby submit the table of total public loss including cumulative interest, derived by applying the late fee within the scope of Article 51 of Law No. 6183 on the Collection Procedure of Public Receivables and Treasury borrowing interest cost coefficients to the base tax losses calculated over parcels kept idle for 40 years (1983-2026 period) due to property disputes and irregular administrative dispositions despite having development rights under zoning plans:
1. Interest and Financial Valuation Calculation Parameters
- Annual Base Tax Loss for 1 Parcel: 347,000 TRY/year
- 40-Year Base Tax and Duty Loss for 1 Parcel (Principal): 15,080,000 TRY
- Applied Interest Methodology: Treasury compound borrowing interest and Law No. 6183 late fee modeling incurred due to the inability to collect tax amounts on time that should have accrued each year over the 40-year period (average compound multiplier over the Treasury’s long-term real borrowing/opportunity cost base: 2.85x principal interest burden).
- 40-Year Interest / Late Fee Amount for 1 Parcel:
15,080,000 \times 2.85 = 42,978,000\text{ TRY} - Total Public Loss for 1 Parcel Including Interest:
15,080,000 + 42,978,000 = 58,058,000\text{ TRY}
2. Principal, Interest, and Grand Total Table by Parcel Count (10,000 – 100,000 – 500,000 Parcels)
| Parcel Count Scenario | 40-Year Base Tax Loss (Principal) | 40-Year Late Fee / Interest Amount | Total Public Loss Including Interest (TRY) | Total Amount Including Interest (USD – Based on 1 USD ≈ 38 TRY) |
|---|---|---|---|---|
| 10,000 Parcels | 150.8 Billion TRY | 429.78 Billion TRY | 580.58 Billion TRY | ~15.27 Billion USD |
| 100,000 Parcels | 1.508 Trillion TRY | 4.297 Trillion TRY | 5.805 Trillion TRY | ~152.78 Billion USD |
| 500,000 Parcels | 7.54 Trillion TRY | 21.489 Trillion TRY | 29.029 Trillion TRY | ~763.92 Billion USD |
3. Financial and Legal Assessment
- Late Fee Burden: Pursuant to Law No. 6183 and Treasury domestic borrowing interest dynamics, the interest burden of public receivables that failed to accrue over the 40-year period reaches approximately 2.85 times the principal receivable.
- 10,000 Parcels Scale: Even keeping merely 10,000 parcels idle has generated a net financial burden of 580.58 Billion TRY (~15.27 Billion USD) for the Treasury, including interest.
- 100,000 Parcels Scale: In large-scale urban infrastructure and coastal strip deadlocks, total Treasury revenue deprivation, including interest and late fees, stands at the level of 5.805 Trillion TRY (~152.78 Billion USD).
- 500,000 Parcels Scale: When considering all small-scale idle parcels nationwide and across metropolitan areas, the 40-year cost with interest reaches 29.029 Trillion TRY (~763.92 Billion USD), indicating a magnitude that directly undermines macroeconomic budget balances and the public treasury.
I declare that the information I have given is correct and complete. I accept all legal and administrative responsibilities arising from this statement.
Date: 03.09.2026 Name-Surname: Fehim Calgav Signature:
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