<\/p>\n\n\n\n
Circular 2026 \u2013 028<\/p>\n\n\n\n
Announcement Regarding Global Minimum Top-up Tax (GloBE) Filings and Notifications<\/strong><\/p>\n\n\n\n The announcement made by the Revenue Administration on April 8, 2026, regarding the scope of taxpayer liability, the procedure for establishing taxpayer status, and the declaration and notification forms for the Global Minimum Supplementary Corporate Tax (Global SCT) application is as follows. .<\/p>\n\n\n\n ANNOUNCEMENT REGARDING THE DRAFTS OF THE IMPLEMENTATION OF THE GLOBAL MINIMUM TOP-UP CORPORATE TAX, THE GLOBAL MINIMUM TOP-UP CORPORATE TAX DECLARATION, AND THE REPORTING FORM FOR THE GLOBAL MINIMUM TOP-UP CORPORATE TAX<\/strong><\/p>\n\n\n\n Based on the questions received by our Presidency regarding the Global Minimum Complementary Corporate Tax (global AMT), the following explanations have been deemed necessary.<\/p>\n\n\n\n Pursuant to Article 7 of Law No. 5520 on Corporate Tax, the global minimum tax is determined based on the Income Inclusion Rule (IIR) and the Undertaxed Payments Rule (UTPR). <\/p>\n\n\n\n Under the IIR, the taxpayer is entities affiliated with multinational enterprise groups and located in other countries, concerning a global minimum supplementary corporate tax, which are located in Turkey:;<\/p>\n\n\n\n \u00b7 Ultimate main business,<\/p>\n\n\n\n \u00b7 The main business or<\/p>\n\n\n\n It is a partially owned parent enterprise.<\/p>\n\n\n\n Detailed explanations regarding global ATCs taxpayers are provided in the \u201c4.1. Taxpayer of Global ATC\u201d section of the Local and Global Minimum Corporate Tax Application General Communiqu\u00e9.<\/p>\n\n\n\n