Turkey Global Minimum Supplementary Corporate Tax Return, Information Return, and Notification Available for Filing

Turkey's Revenue Administration has published a notice on its Digital Tax Office portal announcing that the Global Minimum Supplementary Corporate Tax Return is available for filing for the 2024 accounting period. The return is used for Pillar 2 top-up tax under the income inclusion rule (IIR) and the undertaxed profits rule (UTPR). The Global Minimum Supplementary Corporate Tax Information Return is also available for filing, which is Turkey's version of the GloBE Information Return (GIR). …