Taiwan 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
See MoreIndia: CBDT further extends due dates of certain tax returns
On 11 January 2022, the Central Board of Direct Taxes (CBDT) has extended the filing of income tax returns and various audit reports for the 2021-22 tax years due to some difficulties reported by taxpayers and stakeholders due to the COVID-19
See MorePeru sets deadlines for individual and CIT returns for 2021
On 30 December 2021, the Peruvian tax authorities (SUNAT) has issued Resolution No. 000195-2021/SUNAT in the official gazette regarding the deadlines for individual and corporate tax (CIT) returns for 2021. The Resolution includes an
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Colombia issues decree on the tax return and TP documentation deadline in 2022
On 20 December 2021, the Colombian Ministry of Finance and Public Credit has issued Decree 1778 specifying the deadlines for filing and payment of the tax return (declaration) in 2022 and the deadline for transfer pricing (TP) documentation,
See MoreIndia: CBDT exempts certain non-residents from furnishing ITR
On 11 October 2021, the Central Board of Direct Taxes (CBDT) published Notification No. 119/2021, providing an exemption to certain nonresidents from filing income tax returns in India as from assessment year (AY) 2021-22, subject to the
See MoreTurkey: Parliament members submit a new Tax Bill to the Parliament
On 1 October 2021, Turkish Parliament members have submitted a new Tax Bill to the Parliament which includes tax filing periods, tax exemptions, and incentives. The key corporate tax measures of the Bill are: In the reduced corporate tax
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