The submission period for the country-by-country reporting notification form, which is required to be submitted by members of multinational enterprise groups, has been amended pursuant to the Communiqué Amending the General Communiqué on Disguised Profit Distribution through Transfer Pricing, published in the Official Gazette dated October 17, 2024, and numbered 32695.
- With the amendment, members of the multinational enterprise group within the scope of country-by-country reporting are required to complete and submit the "country-by-country reporting notification form" electronically through the Digital Tax Office within six months following the end of the reporting fiscal period, in accordance with the explanations provided in the Digital Tax Office, by indicating whether they are the ultimate parent entity or a surrogate entity and identifying which entity will be reporting on behalf of the group together with the fiscal period information.
- In this context, the phrase "June following the fiscal period" related to the above-mentioned obligation has been amended to "the sixth month following the end of the period".
You can access the Communiqué in Turkish through this link. (Only Available in Turkish)
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