Title Transfer Fees Recordkeeping Guide in Türkiye
The value of a fee record is not the number of files stored; it is whether a new reviewer can reconstruct what happened. What value was used, which rule applied, what amount was demanded, who paid it, under which collection reference, and which receipt proves the payment? Good recordkeeping removes dependence on an agent’s or accountant’s memory.
1. Create a fee-file index
Start with one control page containing the property identity, application, parties and closing date. List the locations of the value-base evidence, buyer calculation, seller calculation, revolving-fund tariff reference, collection numbers, receipts and any private cost-allocation agreement.
2. Preserve evidence of the value base
Retain the current property-tax value and evidence linking it to the property, the declared sale value and the contractual document supporting the price. Do not store an isolated number without source and date. A reviewer should be able to understand why that value was used.
3. Preserve the calculation version
Keep a worksheet showing the method and separate buyer and seller amounts. Under the current TKGM sale rule, the buyer and seller are each assessed separately at 20 per thousand. If the value changes and the fee is recalculated, do not silently overwrite the first worksheet. Mark it superseded and preserve the reason and new version.
4. Archive the revolving-fund tariff reference
Record the tariff year, official source, check date and service type. For 2026 transactions, retain the reference to the tariff TKGM announced as effective from 1 January 2026. You do not need to copy the entire website, but the file should make clear which tariff controlled the calculation.
5. Treat collection numbers as controlled identifiers
Map every e‑Tahsilat or official collection number to the charge type, amount and application it belongs to. Do not circulate these identifiers unnecessarily or detach them from context; a bare number can be misapplied where several transactions are being handled.
6. Link each receipt to a demand
Use clear file naming such as date-charge type-application-amount. Retain a complete readable receipt showing reference, amount and date. If the buyer economically pays the seller’s amount under a private agreement, record that in a separate settlement table instead of changing the meaning of the government receipt.
7. Separate private allocation from official evidence
Buyer and seller may agree that one party bears the other’s economic cost. Retain the contract or addendum and a settlement note. Preserve official receipts exactly as issued so the distinction between government assessment and private allocation remains visible.
8. Maintain a change log
Every material change to value, tariff, collection number or amount should have a date, reason, old version and new version. Do not overwrite silently. This becomes essential if someone later asks why the final receipts differ from the initial closing budget.
9. Preserve hold and remediation decisions
If payment was paused because of a wrong reference or unexplained amount, retain a short decision note and the evidence that later allowed the transaction to continue. Risk decisions belong inside the fee file because they explain the transaction history.
10. Connect the fee file to the closing file
After registration, place or link the final receipts in the master transaction file. Record the completion date and any later refund or correction as a new event. Successful closing does not make the evidence irrelevant; it may be needed for accounting, financing, audit or resale.
11. Protect data and control access
The file may contain names, application references and payment data. Restrict access to those who need it, avoid collecting unnecessary personal information and redact nonessential data when sharing externally while preserving the core verification trail.
12. Define a retention policy
This guide does not impose one universal legal retention period for every document. Set retention according to applicable legal, tax and business requirements and obtain specialist advice when necessary. Do not delete a material receipt immediately after closing merely because the transaction succeeded.
Minimum final file
- Property and application identity.
- Property-tax and declared values.
- Buyer and seller calculations.
- Revolving-fund tariff reference.
- Collection numbers and receipts.
- Private cost allocation, if any.
- Change, correction and refund history.
Frequently asked questions
Must the contract state the official collection reference?
There is no need to force one drafting format into every contract, but the closing file should link payment obligations to the correct official references and receipts. Where a reference is central to a payment condition, it can be recorded in an appropriate settlement sheet or addendum.
What should be verified before a non-refundable payment?
The amount, purpose, collection reference and receiving channel should be verifiable, and any material value or fee discrepancy should already be closed.
What if the official collection reference changes before closing?
Do not delete the old one. Record that it was cancelled or replaced, the reason for the change and the new reference, then reconcile the final payment to the controlling reference.
Is a screenshot enough for recordkeeping?
Keep the most complete official or electronic document available rather than a cropped image when a full receipt can be retained.
This is an organizational recordkeeping guide; legal retention periods and privacy requirements should be determined for the specific situation.