Taiwan: MOF exempts FINI on physical WHT statements
On 2 September 2022, the Ministry of Finance (MOF) of Taiwan issued a press release to provide an exemption for a Foreign Institutional Investor (FINI) in case of physical withholding tax (WHT) statements when applying for the reduced tax rate in
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Costa Rica: DGT extends the deadline for filing dormant entities tax returns
The General Directorate of Taxation has extended the deadline for filing income tax returns for dormant companies until 15 November 2022. A dormant company is considered a company that meets the conditions defined in Circular 2014/2. The return must
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Nigeria: FIRS extends tax return filing due date for companies
On 4 July 2022, the Federal Inland Revenue Service (FIRS) of Nigeria has announced to extend the submission of company income tax return for the 2022 year of assessment. Accordingly, the filing of Companies Income Tax Returns for the 2022 Year of
See MoreMalta: CFR notifies corporate income tax return for the assessment year 2022
On 31 May 2022, Malta’s Commissioner for Revenue (CFR) notified that the year of assessment 2022 electronic corporate income tax return is available on online services. Although such returns may be downloaded and filled in, the facility to upload
See MorePortugal extends the corporate income tax return deadline
Recently, the Portuguese government has provided a brief extension to the corporate income tax return deadline for the 2021 fiscal year. Typically the deadline is 31 May 2022, for taxpayers with a fiscal year that follows the calendar year. The new
See MoreTaiwan extends filing deadline for 2021 income tax return to 30 June 2022
On 4 May 2022, Taiwan’s Ministry of Finance (MOF) has extended the deadline for filing income tax return for the tax year 2021 from 31 May 2022 to 30 June 2022 due to the COVID-19 pandemic. The extension is applicable for both personal income tax
See MoreSingapore publishes guidance on filing CIT return for 2022
On 4 May 2022, the Inland Revenue Authority of Singapore published guidance on the 2022 corporate tax filing season. The guidelines include submission procedures, applicable thresholds, and guidelines for CIT forms. It also describes procedures for
See MoreArgentina: AFIP extends CIT return submission deadlines
On 28 April 2022, the Federal Public Revenue Administration (AFIP) published General Resolution 5189/2022 of 28 April 2022, which extends the submission deadline of corporate tax return to between 23 and 26 May 2022, with the exact date depending
See MoreSpain publishes corporate income tax return form for FY 2021
On 28 April 2022, Spain published an Order HFP/379/2022 in the Official Gazette, approving the forms and instructions for the corporate tax and Non-Resident Income Tax returns for periods from January 1 to 31 December 2021. The regulation will come
See MoreBolivia: Tax Administration extends filing deadlines of CIT forms
On 22 April 2022, the Tax Administration published a guidance, RND No. 102200000008, which extends the deadline until 31 May 2022 for filing certain corporate tax reports and statements, for the tax period closing 31 December 2021. Under this
See MorePhilippines: BIR clarifies the filing deadline of attachments to 2021 CIT return
On 18 April 2022, the Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular No. 46-2022, describing the deadline of submission of attachments to the 2021 annual income tax return and other matters is on or before 31 May 2022, whether
See MorePuerto Rico extends tax returns and payments deadlines for the tax year 2021
On 8 April 2022, the Puerto Rico Treasury Department (PRTD) issued Administrative Determination No. 22-03 extending the due date for income tax returns and tax payments for the tax year 2021. The PRTD determines to postpone the deadline to file
See MoreHong Kong: IRD issues profits tax, property tax and employer’s returns for 2021-22
The Inland Revenue Department today (April 1) issued about 220,000 profits tax returns, 120,000 property tax returns and 300,000 employer's returns for the year of assessment 2021-22. About 2.48 million tax returns for individuals will be issued on
See MorePoland: MOF extends the CIT return submission deadline for 2021
On 26 March 2022, the Polish Minister of Finance has signed an ordinance providing the extension of the deadline for the submission of corporate income tax returns for 2021. The deadline for the submission of corporate tax returns and the payment
See MoreZambia publishes provisional income tax return due dates and penalties for 2022
Recently, the Zambia Revenue Authority (“ZRA”) released the due dates and associated penalties for the purposes of provisional income tax returns for the first quarter for the tax year 2022. For the 2022 tax year, the following due dates and
See MoreBolivia: Deadline extension for compliance with tax obligations for private companies
Recently, the Tax administration issued a guidance (RND 1022-04), which extends the deadline for the presentation of Sworn Declarations and payment of tax obligations until 18 March 2022 for the fiscal period February 2022, of the Public Entities
See MoreJamaica: TAJ reminds tax filing deadline for the tax year 2021
On 8 February 2022, Tax Administration Jamaica (TAJ) has announced that the income tax filing deadline is 15 March 2022. TAJ reminds both individual and corporate taxpayers to file the income tax return for the year 2021 and to declare their
See MoreMalta: CFR extends electronic filing deadline of CIT returns for 2022
On 27 January 2022, Malta’s Commissioner for Revenue (CFR) has notified that the deadlines for the electronic filing of corporate income tax (CIT) have been extended as follows: Financial Year EndingManual Return DeadlineElectronic
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