Country-by-Country Reporting Notification deadline is 30 June 2023

Sirküler No: 2023 / 83

Tarih: 30.05.2023

For the reporting year of FY 2022, Turkish corporate income taxpayers that are members of a multinational group (MNE) and had consolidated group revenue of FY 2021 amounting to EUR 750 million or more should notify the Tax Authorities with the Country by Country Reporting (CbCR) Notification Form until the end of June following the end of the relevant fiscal year.

The CbCR Notification Form must be submitted by all eligible corporate taxpayers via the Internet Tax Office until June 30th, 2023, for the accounting period 01.01.2022 – 31.12.2022 or special accounting periods ending in 2022.

Regarding the submission of the Notification Form, it does not matter whether the Multilateral Competent Authority Agreements are in effect or not. For this reason, the CbCR Notification Form must be filled out and submitted by the taxpayers that are eligible for reporting (i.e. consolidated group revenue of FY 2021 amounted to EUR 750 million or more) until 30.06.2023.

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