The Ministry of Finance (MoF) released the Regulation of the Minister of Finance of 14 March 2018 regarding the extension of the deadline for taxpayers to comply with certain transfer pricing documentation obligations on 15th March 2018 in the Official Gazette. According to the regulation, the deadline for submission of special tax documentation for related party transactions as per Article 9a of CIT Act. and simplified transfer pricing statement as per Article 27(5) of the CIT Act. is extended to the end of the ninth month after the end of the fiscal year. The extension applies to deadlines in 2018 and 2019.

Master file and Local file: As per the decree released by the Ministry of Finance on 15 March 2018, the deadline for preparing Master file and local file are extended to the end of the ninth month after the end of the fiscal year.