The Turkish Revenue Administration has extended the filing and payment deadlines for the 2024 Global Minimum Top-up Tax Return through a Circular issued under the Tax Procedure Law.

Under the Circular:

The Country-by-Country Reporting (CbCR) Notification Form for the 2025 fiscal year must be submitted electronically via the Internet Tax Office by June 30, 2026 for taxpayers whose fiscal year coincides with the calendar year. Taxpayers with a special accounting period must submit the form by the last day of the sixth month following the end of their relevant fiscal year.

The Collection General Communiqué (Series B, No. 20), published in the Official Gazette dated June 16, 2026, introduces the opportunity for taxpayers to settle overdue public receivables owed to tax offices through installment payments under favorable terms and conditions.

The regulation is particularly aimed at taxpayers experiencing cash flow constraints, enabling them to repay their tax debts over a longer period and at a lower financing cost through a reduced deferral interest rate.

With Presidential Decree No. 11414 published in the Official Gazette dated June 13, 2026, and numbered 33279, the debt threshold for requiring collateral in the deferral of public receivables has been increased from TRY 1 million to TRY 10 million. Accordingly, under Article 48 of the Law on the Collection Procedure of Public Receivables No. 6183, in order for collateral to be required in deferral procedures, the outstanding debt must be at least TRY 10 million.