Subject: Country-by Country Reporting (CbCR) Notification Form uploaded in Internet Tax Office Platform is now available for the use of taxpayers in Turkey
As mentioned in our Tax News Bulletin No. 2020/11; according to Transfer Pricing General Communiqué No. 4 announced on 1 September 2020, taxpayers within the scope of CbCR notification obligation are said to be required to obtain a user code and password from the tax office with which they are registered so as to be authorized to submit their CbCR notification.
According to the very recent announcement made by the Turkish Revenue Authority through the Internet Tax Office platform, CbCR notification form has been uploaded and is now available for the use of Turkish taxpayers in the Internet Tax Office – “Entries for other information and declarations” area. Taxpayers who are within the scope of obligation to submit CbCR notification form are required to apply to their tax office to obtain user code and password which provides authorization for the CbCR notification submission.
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