Any debtor who cannot pay his debts even though they are due or is in danger of not being able to pay on time can request a concordat. In the concordat process, tax-related practices and results concern more than one area. Therefore, it would be useful to consider the tax consequences of the concordat application as a whole. In addition, the concordat process will be discussed in terms of debtor and creditor. The consequences of the concordat by the creditor are in some cases "doubtful debt" and generally "worthless credit" being accepted and written off as an expense. In terms of the debtor, the resulting amount of "withdrawal receivable" must be followed in a provision account for three years and amortized with the losses incurred in these years. In addition, according to Article 308/g of the Execution and Bankruptcy Law, it also provides privileges in terms of fees, stamp duty, and BITT. However, the concordat decision accepted by the court is not obligatory for public receivables within the scope of Law No. 6183.