{"id":34241,"date":"2026-06-09T07:30:45","date_gmt":"2026-06-09T07:30:45","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=34241"},"modified":"2026-06-09T07:31:15","modified_gmt":"2026-06-09T07:31:15","slug":"turkiyenin-kuresel-asgari-tamamlayici-kurumlar-vergisi-bilgilerinin-degisimine-iliskin-cok-tarafli-yetkili-makam-anlasmasina-gir-mcaa-taraf-olmasinin-beyan-ve-uyum-yukumlulukleri-u","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2026\/06\/09\/turkiyenin-kuresel-asgari-tamamlayici-kurumlar-vergisi-bilgilerinin-degisimine-iliskin-cok-tarafli-yetkili-makam-anlasmasina-gir-mcaa-taraf-olmasinin-beyan-ve-uyum-yukumlulukleri-u\/","title":{"rendered":"T\u00fcrkiye\u2019nin K\u00fcresel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi Bilgilerinin De\u011fi\u015fimine \u0130li\u015fkin \u00c7ok Tarafl\u0131 Yetkili Makam Anla\u015fmas\u0131\u2019na (GIR MCAA) Taraf Olmas\u0131n\u0131n Beyan ve Uyum Y\u00fck\u00fcml\u00fcl\u00fckleri \u00dczerindeki Etkisi"},"content":{"rendered":"<p><strong>Yeni Geli\u015fmeler<\/strong><br \/>\n6 Haziran 2026 tarihli ve 33272 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 11396 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 uyar\u0131nca, T\u00fcrkiye, K\u00fcresel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi (&#8220;<strong>ATV<\/strong>&#8220;) Bilgilerinin De\u011fi\u015fimine \u0130li\u015fkin \u00c7ok Tarafl\u0131 Yetkili Makam Anla\u015fmas\u0131 (&#8220;<strong>GIR-MCAA<\/strong>&#8220;) imzac\u0131 taraf olmu\u015f olup, bu kapsamda K\u00fcresel ATV Bilgi Beyannameleri&#8217;nin T\u00fcrkiye ile anla\u015fmaya taraf di\u011fer \u00fclkeler aras\u0131nda otomatik olarak de\u011fi\u015fimi m\u00fcmk\u00fcn hale gelmi\u015ftir. Buna g\u00f6re, K\u00fcresel ATV Bilgi Beyannamesi\u2019nin anla\u015fmaya taraf bir \u00fclkede sunulmas\u0131 halinde T\u00fcrkiye\u2019de bulunan ba\u011fl\u0131 i\u015fletmelerin beyannameyi yerel olarak ayr\u0131ca sunmalar\u0131na gerek bulunmayacak, yaln\u0131zca ilgili bildirim formunu ibraz etmeleri yeterli olacakt\u0131r.<\/p>\n<p>Bu b\u00fcltenimizde, T\u00fcrkiye\u2019nin GIR-MCAA&#8217;ya imzac\u0131 taraf olmas\u0131n\u0131n ba\u015fl\u0131ca etkileri ele al\u0131nmaktad\u0131r.<\/p>\n<p><strong>K\u00fcresel ATV Bilgi Beyannamesi Beyan Y\u00fck\u00fcml\u00fcl\u00fckleri ve Bildirim Mekanizmas\u0131\u200b<\/strong><br \/>\n<strong>\u00a0<\/strong><\/p>\n<p><strong>A. GloBE Kurallar\u0131 Kapsam\u0131ndaki \u00c7er\u00e7eve<\/strong><a href=\"#_ftn1\"><strong><sup>[1]<\/sup><\/strong><\/a><\/p>\n<p>GloBE Kurallar\u0131\u2019n\u0131n 8.1.1 maddesi uyar\u0131nca, uygulama kapsam\u0131ndaki bir \u00fclkede bulunan her ba\u011fl\u0131 i\u015fletmenin, K\u00fcresel ATV Bilgi Beyannamesi\u2019ni ilgili yerel vergi idaresine sunmas\u0131 gerekmektedir.<\/p>\n<p>Ancak, uyum y\u00fck\u00fcn\u00fc azaltmak amac\u0131yla bir istisna \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Buna g\u00f6re, bilgi beyannamesi, Nihai Ana Kurulu\u015f (&#8220;<strong>NA\u0130<\/strong>&#8220;) veya Yetkilendirilmi\u015f Beyan Eden Kurulu\u015f taraf\u0131ndan, ilgili mali y\u0131l i\u00e7in yerel idare ile ge\u00e7erli bir Yetkili Makam Anla\u015fmas\u0131 (&#8220;<strong>QCAA<\/strong>&#8220;) bulunan bir \u00fclkede sunuluyorsa, ba\u011fl\u0131 i\u015fletmenin bu beyannameyi ayr\u0131ca yerel olarak sunmas\u0131na gerek bulunmamaktad\u0131r.<\/p>\n<p>Bu durumda ba\u011fl\u0131 i\u015fletme, bilgi beyannamesinin QCAA kapsam\u0131nda hangi \u00fclkeden temin edilece\u011fini ilgili vergi idaresine bildirmekle y\u00fck\u00fcml\u00fc hale gelecektir.<\/p>\n<p><strong>B.\u00a0T\u00fcrk Mevzuat\u0131 Uyar\u0131nca Yerel Raporlama ve Uygulama<\/strong><a href=\"#_ftn2\"><strong><sup>[2]<\/sup><\/strong><\/a><\/p>\n<p>OECD uygulamalar\u0131na paralel olarak Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 da benzer bir yakla\u015f\u0131m benimsemi\u015f ve bu kapsamda m\u00fckelleflerin kullan\u0131m\u0131na y\u00f6nelik \u00e7e\u015fitli bildirim ve raporlama formlar\u0131 sunmu\u015ftur. Bu \u00e7er\u00e7evede, K\u00fcresel ATV&#8217;nin do\u011frudan m\u00fckellefi olmasalardahi, kapsama giren \u00e7ok uluslu i\u015fletme gruplar\u0131n\u0131n T\u00fcrkiye\u2019de bulunan ba\u011fl\u0131 i\u015fletmeleri, beyan d\u00f6neminde \u201cK\u00fcresel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisine \u0130li\u015fkin Bildirim Formu\u201dnu sunmakla y\u00fck\u00fcml\u00fc hale gelmi\u015ftir.<br \/>\nBuna ek olarak, K\u00fcresel ATV Bilgi Beyannamesi\u2019nin ne T\u00fcrkiye\u2019de ne de GIR-MCAA\u2019ya taraf ba\u015fka bir \u00fclkede sunulmam\u0131\u015f olmas\u0131 durumunda, s\u00f6z konusu ba\u011fl\u0131 i\u015fletmelerin ayr\u0131ca bildirim formuna ekli olan \u201c\u00c7ok Uluslu \u0130\u015fletme Grubuna \u0130li\u015fkin Genel Bilgiler Formu\u201dnu da doldurmalar\u0131 gerekmektedir.<\/p>\n<p><strong>C. T\u00fcrkiye\u2019nin GIR-MCAA\u2019ya \u0130mzac\u0131 Taraf Olmas\u0131n\u0131n Etkileri<\/strong><\/p>\n<p>T\u00fcrkiye\u2019nin GIR\u2011MCAA\u2019ya taraf olmas\u0131yla birlikte, K\u00fcresel ATV Bilgi Beyannamesi\u2019nin anla\u015fmaya taraf bir \u00fclkede sunulmas\u0131 halinde, T\u00fcrkiye\u2019de bulunan ba\u011fl\u0131 i\u015fletmenin K\u00fcresel ATV Bilgi Beyannamesi&#8217;ni ayr\u0131ca yerel olarak sunmas\u0131na gerek bulunmamaktad\u0131r.<a href=\"#_ftn3\"><strong><sup>[3]<\/sup><\/strong><\/a><\/p>\n<p>Bu durumda, ba\u011fl\u0131 i\u015fletmenin yaln\u0131zca bildirim formunu sunmas\u0131 yeterli olacakt\u0131r. Bu form arac\u0131l\u0131\u011f\u0131yla T\u00fcrk Vergi \u0130daresi\u2019ne, K\u00fcresel ATV Bilgi Beyannamesi\u2019nin bilgi de\u011fi\u015fimi mekanizmas\u0131 kapsam\u0131nda hangi \u00fclkeden temin edilece\u011fi bildirilmektedir.<\/p>\n<p>Ayr\u0131ca b\u00f6yle bir durumda \u201c\u00c7ok Uluslu \u0130\u015fletme Grubuna \u0130li\u015fkin Genel Bilgiler Formu\u201dnun da doldurulmas\u0131na gerek bulunmayacakt\u0131r; \u00e7\u00fcnk\u00fc ilgili bilgiler, GIR\u2011MCAA kapsam\u0131nda de\u011fi\u015fimi yap\u0131lan beyanname arac\u0131l\u0131\u011f\u0131yla zaten sa\u011flanmaktad\u0131r.<\/p>\n<p><strong>Sonu\u00e7<\/strong><br \/>\nT\u00fcrkiye\u2019nin GIR\u2011MCAA\u2019ya imzac\u0131 taraf olmas\u0131 nedeniyle, \u00f6ncelikle K\u00fcresel ATV Bilgi Beyannamesi\u2019nin anla\u015fmaya taraf \u00fclkelerden birinde sunuldu\u011fundan emin olunmas\u0131 \u00f6nem ta\u015f\u0131maktad\u0131r. Bu \u015fart\u0131n sa\u011flanmas\u0131 halinde, T\u00fcrkiye\u2019deki ba\u011fl\u0131 i\u015fletmelerin yaln\u0131zca \u201cK\u00fcresel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisine \u0130li\u015fkin Bildirim Formu\u201dnu sunmalar\u0131 yeterli olacakt\u0131r; zira T\u00fcrk Vergi \u0130daresi ilgili bilgilere bilgi de\u011fi\u015fimi mekanizmalar\u0131 arac\u0131l\u0131\u011f\u0131yla ula\u015fabilecektir.<\/p>\n<p>Buna kar\u015f\u0131l\u0131k, beyannamenin anla\u015fmaya taraf \u00fclkelerden birinde sunulmamas\u0131 durumunda ise, ba\u011fl\u0131 i\u015fletmeler i\u00e7in ek y\u00fck\u00fcml\u00fcl\u00fckler do\u011fabilecek; bu kapsamda hem k\u00fcresel ATV Bilgi Beyannamesi\u2019nin yerel olarak sunulmas\u0131 hem de \u201c\u00c7ok Uluslu \u0130\u015fletme Grubuna \u0130li\u015fkin Genel Bilgiler Formu\u201dnun doldurulmas\u0131 gerekecektir.<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"#_ftnref1\">[1]<\/a> OECD (2025), Tax Challenges Arising from the Digitalisation of the Economy \u2013 GloBE Information Return, b\u00f6l\u00fcm: \u201cNotification that the GIR will be received under Exchange of Information&#8221;<br \/>\n<a href=\"#_ftnref2\">[2]<\/a> <a href=\"https:\/\/urldefense.com\/v3\/__https:\/esinxchange.com\/collect\/click.aspx?u=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&amp;rh=ff010b1727ff2317439a23b3e447a9bbc319b007__;!!Hj9Y_P0nvg!SYvMXH4akxZvHJc2TSA_pjiiVc3oNhoXmJB7ZbQQ1TQ94P6b2yBhO3yBzhyRQhyCRjECEI3H3g8zWCEtzLM7KmP1wQ$\">Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131<\/a><br \/>\n<a href=\"#_ftnref3\">[3]<\/a> <a href=\"https:\/\/urldefense.com\/v3\/__https:\/esinxchange.com\/collect\/click.aspx?u=YXB1ZEVvNkI1RUhHT0gybW9LNjRuL0ZXSzluaysxRTNKbGJKSEoyZkgyK3hGRm1TL1pwN1MzVHA2WTEySEx4bVByb2RwM0xCZHVZYXJISjRoR0l4QlRjKzF5M3NTaHVianQxSkZJTTB5cHhETFhwUndyQXVoRFNhNVJ5UURvNG1DN0RlQWlvZXE2ZVpQRDdaR1preUZwL0dlNmMralRtUkJBb0tTNGtnZmVlNXFTYU9Hbk5iakI0VmhWR0kvSUdVUmVLdGdCaGs3eUVrNi9SaVo4K05kL0NXeURFRUVOL28=&amp;rh=ff010b1727ff2317439a23b3e447a9bbc319b007__;!!Hj9Y_P0nvg!SYvMXH4akxZvHJc2TSA_pjiiVc3oNhoXmJB7ZbQQ1TQ94P6b2yBhO3yBzhyRQhyCRjECEI3H3g8zWCEtzLM4tNV6cA$\">Signatories of the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA)<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>&#8230;<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_stopmodifiedupdate":false,"_modified_date":"","footnotes":""},"categories":[120],"tags":[95],"class_list":["post-34241","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","tag-tax-tr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>T\u00fcrkiye\u2019nin K\u00fcresel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi Bilgilerinin De\u011fi\u015fimine \u0130li\u015fkin \u00c7ok Tarafl\u0131 Yetkili Makam Anla\u015fmas\u0131\u2019na (GIR MCAA) Taraf Olmas\u0131n\u0131n Beyan ve Uyum Y\u00fck\u00fcml\u00fcl\u00fckleri \u00dczerindeki Etkisi<\/title>\n<meta name=\"description\" content=\"...\" \/>\n<meta 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