Tax Policy

Tax Policy
ESG

PURPOSE AND SCOPE

Türkiye Sigorta A.Ş. considers tax compliance an integral part of its approach to corporate governance, business ethics, transparency, and accountability. This Policy sets out the Company’s group-wide commitment to a responsible tax strategy and tax governance.

The Policy applies to Türkiye Sigorta A.Ş. and, where appropriate, to its subsidiaries and controlled entities, taking into account the nature of their activities and the legislation of the countries in which they operate.

1. Tax Compliance and Governance

Türkiye Sigorta is committed to adopting a compliant and responsible approach in accordance with the applicable tax laws and regulations of the countries in which it operates. The Chief Executive Officer, who is an member of the Board of Directors, is responsible for management-level oversight of the Company’s tax policy and significant tax risks. The Assistant General Manager responsible for Financial Management is responsible for implementing the Tax Policy and reporting significant tax matters to the Chief Executive Officer and the Audit Committee.

Tax matters are managed under the oversight of senior management and the relevant governance bodies. The Company monitors developments in tax legislation, maintains the necessary documentation, and manages tax-related risks through its internal control, financial reporting, legal, compliance, and audit processes. The Audit Committee oversees the implementation of the Tax

Policy and the management of significant tax risks and reports its assessments to the Board of Directors.

2. Responsible Tax Practices

Türkiye Sigorta avoids aggressive tax planning or artificial arrangements that are not aligned with its business activities. In this context, the Company is committed to:

Not transferring value generated through its activities to low-tax jurisdictions for the purpose of tax avoidance;

Not using tax structures or arrangements that lack commercial substance;

Conducting related-party transactions in accordance with the arm’s length principle;

Not using secrecy jurisdictions or structures commonly referred to as tax havens for the purpose of tax avoidance; and

Ensuring that tax outcomes are aligned with genuine business purposes, economic substance, and value creation.

3. Relations with Tax Authorities and Transparency

Türkiye Sigorta aims to maintain transparent, constructive, and cooperative relationships with tax authorities and public institutions. The Company provides requested information and documentation accurately, completely, and in a timely manner, in accordance with applicable legislation and confidentiality obligations.

The Company supports transparency through its financial statements, annual reports, and public disclosures and ensures that tax-related matters are appropriately reflected in its reporting processes in accordance with applicable regulations.

The Company ensures that the taxes disclosed in its published financial reports are subject to independent audit or assurance.

RESPONSIBILITY

This Policy is approved by the Board of Directors of Türkiye Sigorta A.Ş. and is periodically reviewed in light of changes in legislation, the Company’s activities, and evolving governance expectations.