Turkey: Tax calendar for special taxpayers
The tax authority has issued a regulation entitled “Regulation SNAT/2016/0098” and it was published and entered into force on 8th November 2016. It creates the 2017 tax calendar for special taxpayers, listing the due dates for the tax returns
See MoreGreece: Filing of amending tax return after expiry of statute of limitation period
The Public Revenue Authority (PRA) has released Circular POL 1114 on 22nd July 2016 to provide clarification regarding the filing of an amending tax return following the expiry of the statute of limitation period. The Circular says that Opinion No.
See MoreArgentina-Deadlines for filing tax returns for 2015 and for tax payments extended
In Argentina through General Resolution 3874 (AFIP),the deadlines for filing the 2015 Income Tax, Minimum Deemed Income Tax and Net Worth Tax returns by companies and certain individuals, as well as the payment of the resulting balance that was
See MoreGreece: Circular of Corporate income tax return for 2015 released
The Public Revenue Authority released Circular POL 1049/2016 providing clarifications and examples as regards completion and filing of 2015 tax returns by legal entities subject to income tax on 20 April 2016. The Circular is accessible on the
See MorePanama-Deadline for filing income and real estate tax returns extended
In a Press release of 29 April 2016 the tax authorities of Panama announced that the deadline to file income tax returns and real estate tax returns will further be extended to 3 May
See MorePeru- guidelines published on corporate and personal income tax returns for tax year 2015
The Peruvian tax administration published on its website the guidelines (cartilla de instrucciones) for filing the corporate and individual income tax returns for tax year 2015. The guidelines are available as from March 2016. The guidelines clarify
See MoreFinland: Parliament amendments the law in respect of tax collection and tax procedures
The Government of Finland proposed an amendment of law regarding tax collection and tax procedures. The law was presented in Finish Parliament on March 17, 2016. Reduce administrative burden and simply tax procedures are the main objective of the
See MorePeru- New filing conditions and requirements for the tax year 2015 published
The tax authorities of Peru published Resolution No. 358-2015 in the Official Gazette on 30 December 2015. The Resolution establishes new filing conditions and requirements for the entities and individuals of the income tax return for tax year
See MoreUkraine: State Fiscal Service issues guideline on reporting requirements for corporate taxpayers
The State Fiscal Service (SFS) issued Guidance Letter No. 102/7/99-99-19-02-01-17 on 4 January 2016 regarding clarification on reporting requirements for corporate taxpayers. Corporate taxpayers with annual turnover not exceeding UAH 20 million must
See MoreCanada: CRA updates T5008 guide for return of securities transactions
The Canada Revenue Agency (CRA) has published an updated T5008 guide 2015 regarding filing securities transactions returns on 12th January 2016. Under the Income Tax Act, the term "filer" refers to the person (individual or organization) that must
See MoreFrance-New tax and social security changes including mandatory e-filing of tax returns
The French Social Security Financial and Income Tax Bills of 2016 will bring changes to the countries income tax and social security rates and bands. Additionally, e-filing of returns will be mandatory for any individual earning in excess of EUR
See MoreBrazil: New deadlines for corporate tax e-filing
On 3rd December 2015 Brazil’s tax authority (Receita Federal do Brasil - RFB) announced new deadlines for certain information filings by corporate taxpayers for 2015. The guidance of Instruções Normativas nº 1.594/15 and nº 1.595/2015,
See MoreSpain: Budget for 2016 contains important tax measures
The Spanish government gazetted the details of the Budget for 2016 on 30 October 2015, addressing some significant income tax measures. Corporate income tax Companies whose total annual income does not exceed EUR 75,000 and whose exempt annual
See MoreSingapore: Corporate Tax Filing for 2015
The Inland Revenue of Singapore (IRAS) has reminded all companies to file their income tax returns for the 2015 assessment year by 30 November 2015. This is the first year that all companies in Singapore have the e-filing facility. All companies are
See MoreUK: Online Tax Summaries
More than 8 million taxpayers who filed their 2013 to 2014 tax return electronically by the 31 January deadline can now access their online tax summary. The summaries set out how much tax and National Insurance each person has paid in the tax year,
See MoreNigeria: Public notice of new filing rules for non-resident companies
The Federal Inland Revenue Service (FIRS) has issued a public notice in accordance with section 55 of the Companies Income Tax Act (CITA) on 28th January 2015 requiring all resident and non-resident companies to file their tax returns on a real
See MoreSouth Africa: Revised Corporate Tax Returns Reflect REIT Reporting Requirements
The South Africa Revenue Service announced changes to the income tax return (ITR14) in respect of the 2014 year of assessment, to reflect rules for identifying a real estate investment trust (REIT). The changes are as follows; For the
See MoreEstonia: publishes a new version of combined tax form to report both corporate and payroll taxes
Estonia tax authority has published a new version of combined form to report both corporate and payroll taxes and which will be effective beginning in 2015. The first filing of the new form must be completed by 10 February
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