Circular No. 203 of the Tax Procedure Law

1. Introduction Due to the requests submitted to our Ministry, based on the authority granted by the repeated Article 28 of the Tax Procedure Law No. 213, the extension of the deadlines for the submission of Global Minimum Complementary Corporate Tax Returns for the 2024 accounting period, which must be submitted by the end of June 30, 2026, and the payment deadlines for the taxes accrued on these returns constitute the subject of this Circular.

2. Extension of the Submission and Payment Deadlines for Global Minimum Complementary Corporate Tax Returns The deadlines for the submission of Global Minimum Complementary Corporate Tax Returns for the 2024 accounting period, which must be submitted by the end of June 30, 2026, and the payment deadlines for the taxes accrued on these returns have been extended until the end of Friday, July 31, 2026. Announced. Bekir BAYRAKDAR President of the Revenue Administration (29.06.2026)