Turkey (Türkiye): Extension of deadline for filing country-by-country report for 2019

Turkey: Extension of deadline for filing CbC report

The deadline for filing the first country-by-country (CbC) report related to the fiscal year 2019 and the “special fiscal period” ending in January 2020 has been extended through 26 February 2021.


The deadline previously was 31 January 2021.

Circular No. TF-2 / 2020-1 (17 December 2020) announces the extension of the deadline for filing the first CbC report for 2019 and the special fiscal period ending in January 2020 that must be filed electronically via the tax administration’s information transfer system (BTRANS).

Taxpayers must continue to satisfy the requirements to file a CbC report for the special accounting periods ending in February 2020 and later periods. These must be submitted electronically via BTRANS on or before the end of the 12th month following the end of the relevant special accounting period.

For more information, contact a tax professional with KPMG’s Global Transfer Pricing Services practice in Turkey:

Başak Diclehan | bdiclehan@kpmg.com

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