On 8 April 2026, the Turkish Revenue Administration published an announcement providing explanations on the Global Minimum Top-up Corporation Tax return, the procedures for establishing the relevant tax liability and notification forms to be submitted within this framework. The announcement also included draft forms for preliminary information purposes.

According to the announcement, the explanations are provided in response to questions raised by taxpayers in relation Global Minimum Top-up Corporation Tax application. In addition, draft versions of the relevant returns and forms are also made available for preliminary information purposes.

The main points highlighted in the announcement are as follows:

• Taxpayers within the scope of Global Minimum Top-up Corporation Tax application are required to register for "0064 — Global Minimum Top-up Corporation Tax" liability with the tax office with which they are affiliated for corporate tax purposes.
• Draft versions of Global Minimum Top-up Corporation Tax Return and its annex, Global Minimum Top-up Corporation Tax Information Return, have been shared with taxpayers.
• Draft version of Global Minimum Top-up Corporation Tax Notification Form and its annex, which must be submitted by entities in Turkiye that are members of in-scope multinational enterprise (MNE) groups but are not Global Minimum Top-up Corporation Tax taxpayers, have also been made available.
• In addition, a draft General Information Form on the MNE group has been shared. This form is to be completed by entities within MNE groups that have not submitted the information return either in Turkiye or in other jurisdictions that are party to the Multilateral Competent Authority Agreement on the Exchange of Global Anti-Base Erosion (GloBE) Information Return (GIR-MCAA).
• The returns and their annexes will not be requested from taxpayers in xml/json format. Instead, taxpayers will fill them out through e-filing system.

For taxpayers whose accounting period is the calendar year, the 2024 Global Minimum Top-up Corporation Tax return and its annexes are expected to be submitted by 30 June 2026.