Sign up for tax alert emails    GTNU homepage    Tax newsroom    Email document    Print document    Download document

June 2, 2023

Turkey's country-by-country reporting notification deadline is 3 July 2023

  • Multinational entity groups eligible for country-by-country reporting (CbCR) in Turkey must submit their "CbCR Notifications" for FY22 by 3 July 2023.
  • This Alert highlights the submission requirement.

The deadline for multinational entity (MNE) groups eligible for country-by-country reporting (CbCR) in Turkey to submit a "CbCR Notification" for FY22 period is 3 July 2023. Turkish subsidiaries of MNE groups must notify the Turkish Revenue Administration (TRA) electronically regarding which MNE is serving as the reporting entity for the MNE group and in what jurisdiction the country-by-country (CbC) report has been filed.


In September 2020, the Turkish Government published The General Communiqué on Disguised Profit Distribution through Transfer Pricing (Series No:4) (the Communiqué) in the Official Gazette. The Communiqué provides detailed information regarding transfer pricing documentation requirements, such as CbCR, in accordance with Action 13 of the Base Erosion and Profit Shifting (BEPS) project.

CbCR Notification

The CbCR Notification is mandatory even if no CbC report is required to be filed because the MNE group's parent entity is located in a jurisdiction with which Turkey has an information-sharing agreement for CbCR or with which the CbC Multilateral Competent Authority Agreement is activated. The TRA has a platform for submitting the CbCR Notification in electronic form. Taxpayers can submit the notification form personally or through a local certified public accountant or a sworn-in financial advisor under a tax certification agreement.

For additional information with respect to this Alert, please contact the following:

Kuzey Yeminli Mali Müsavirlik A.S., Istanbul

Ernst & Young LLP (United States), Turkish Tax Desk, New York

Published by NTD's Tax Technical Knowledge Services group; Carolyn Wright, legal editor


The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.


Copyright © 2024, Ernst & Young LLP.


All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.


Any U.S. tax advice contained herein was not intended or written to be used, and cannot be used, by the recipient for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions.


"EY" refers to the global organisation, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.


Privacy  |  Cookies  |  BCR  |  Legal  |  Global Code of Conduct Opt out of all email from EY Global Limited.


Cookie Settings

This site uses cookies to provide you with a personalized browsing experience and allows us to understand more about you. More information on the cookies we use can be found here. By clicking 'Yes, I accept' you agree and consent to our use of cookies. More information on what these cookies are and how we use them, including how you can manage them, is outlined in our Privacy Notice. Please note that your decision to decline the use of cookies is limited to this site only, and not in relation to other EY sites or Please refer to the privacy notice/policy on these sites for more information.

Yes, I accept         Find out more