Numara : 16
Tarih : 21.12.2020


NO: 2020/16 

Subject: Deadline for Submission of 2019 Country-by-Country Reports to the Turkish Revenue Authority has been extended from 31 December 2020 to 26 February 2021

According to the Transfer Pricing Circular No. TF-2/2020-1 dated 17 December 2020 which was announced by the Turkish Revenue Authority on its web site on 18 December 2020; the deadline for submission of the Country-by-Country Reports (CbCRs) for 2019 (which was 31 December 2020) as well as the CbCRs for the fiscal period ending on 31 January 2020 has been extended until the end of 26 February 2021.

It should be noted that this extension is granted only for the submission of the CbCR of 2019 and the CbCR of the fiscal period ending on 31 January 2020. There will be no extension of the deadline with respect to the submission of the CbCRs for those fiscal periods ending in February 2020 and the following months of 2020.

As a reminder;

Tables 1-3 of the CbCR to be prepared in accordance with the contents provided in Annex-6 of the TurkishTransfer Pricing General Commnuniqué no. 4 shall be filled in accordance with the explanations to be provided in the Revenue Administration Information Transfer System ("BTRANS") application in the web site of the Turkish Revenue Authority ( CbCR shall be submitted electronically in “xml format” through using the BTRANS application.

Reporting entities in Turkey must complete their application to BTRANS so as to be authorized to transmit their CbCR data before the first data transmission date. The Reporting entities are required to apply to the Revenue Administration - Application and Data Management Department with a petition signed in ink to request user code and password needed in order to be authorized to transmit data through BTRANS.   

The data format and standard for CbCR related information will be announced by BTRANS Unit of the Revenue Administration of the Ministry of Treasury and Finance. This announcement has not been made, yet. However, it is expected to be made soon.

Yours sincerely,

Deloitte Turkey

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