Slovak Republic: MoF publishes updated corporate tax return forms for 2026
The updated return forms must be used for filings with deadlines after 31 December 2025, while the 2024 forms remain for deadlines on or before that date. The Slovak Republic’s Ministry of Finance has published the updated corporate income tax
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Singapore: IRAS issues corporate tax filing guidance for YA 2025
The Inland Revenue Authority of Singapore (IRAS) has issued new guidance to assist companies with their obligations for the Corporate Income Tax Filing Season 2025 on 8 May 2025. Companies are required to file their Corporate Income Tax Return
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Costa Rica consults on digital tax compliance and cross-border VAT reporting
Costa Rica’s tax administration (DGT) has released two draft resolutions for public consultation. These initiatives are part of the country's digital transformation plan, aiming to simplify taxpayer interactions through the TRIBU-CR platform
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Malta extends deadlines for electronic filing of corporate tax returns in 2025
Malta's Commissioner for Revenue has revealed the extended deadlines for submitting corporate income tax returns electronically in 2025. This announcement was made by the Government of Malta on 25 March 2025. The Commissioner for Tax and
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US: IRS announces Q1 deadline for estimated tax payments for 2025
The US Internal Revenue Service (IRS) issued IR-2025-45 on 10 April 2025 reminding self-employed individuals, retirees, investors, businesses and corporations that 15 April is the deadline for first quarter estimated tax payments for tax year
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Turkey opens corporate tax filing period for 2024
Turkey’s Revenue Administration has opened the corporate income tax filing period for the 2024 fiscal year. Corporate taxpayers must file their returns electronically via the Digital Tax Office between 1 and 30 April 2025. This announcement
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Italy publishes global minimum tax notification, withholding tax return form
Italy's Ministry of Finance released the withholding tax return form ‘Modello 770/2025’ and its instructions for fiscal year 2024 on 24 February 2025. The form was approved under Protocol No. 75896/2025. Eligible withholding agents and
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Greece issues form, instructions for 2024 corporate tax return
The Greek Public Revenue Authority (AADE) issued Decision No. A. 1020 on 11 February 2025, introducing the form and defining content of the corporate income tax return for the 2024 tax year, along with relevant instructions. The Decision applies
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US: IRS consults tax form for reporting Partner’s Report of Property Distributed by a Partnership
The US Internal Revenue Service (IRS) issued a news release (IR-2024-249) on 30 September 2024 requesting public comments on draft Form 7217 and Instructions for draft Form 7217. On 28 August 2024, the IRS posted a revised draft Form 7217 with
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Chile updates annual global tax affidavit form
Chile's Internal Revenue Service (SII) has released SII Exempt Resolution No. 84 of 30 August 2024, which includes an updated Form No. 1913 (Annual Affidavit of Global Tax Characterisation) along with filing instructions. The Form No. 1913 is
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US: IRS releases updated research credit form to ease taxpayer burden
The US Internal Revenue Service (IRS) announced the release of draft Form 6765, Credit for Increasing Research Activities, also known as the Research Credit, on 21 June, 2024. The IRS received helpful comments from various external stakeholders
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Spain issues corporate and nonresident income tax forms for 2023
Spain’s Ministry of Finance has issued Order HAC/495/2024 in the official gazette (BOE), detailing the corporate income tax (CIT) and nonresident income tax (NRIT) return forms alongside associated refund or payment documents for tax periods
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Bolivia issues reminder for corporate tax payments and returns deadline for 2023
On 5 April 2024, Bolivia's National Tax Service (SIN) in a notice notified taxpayers of the upcoming deadline for corporate income tax payments and other necessary returns for the fiscal year ending on 31 December 2023. According to the notice the
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Hong Kong releases circular on block extension scheme for 2023/24 tax returns
The Hong Kong Inland Revenue Department (IRD) has released a Circular Letter to Tax Representatives regarding the Block Extension Scheme for the Lodgement of 2023/24 Tax Returns. According to the letter, the Block Extension Scheme will be accessible
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Malta: Deadline extended for e-filing of corporate tax returns in 2024
On 28 February 2024, Malta’s Commissioner for Tax and Customs announced that it extended the deadlines for the electronic filing of income tax returns for companies in 2024. The updated deadlines for manual and electronic filing return deadlines
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Spain: Tax agency amends self-assessment return forms
On 31 January 2024, the Spanish Tax Agency published the Order HAC/56/2024 in the Official Gazette, which brings modifications to the self-assessment forms (modelos) listed below: Form 123. Withholdings and payments on account of the Personal
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US: IRS announces the start of filing season
On 29 January 2024, the US Internal Revenue Service (IRS) in a notice announced that the filing season has started. The RS also reminded employers of the 31 January deadline to file Forms W-2 and other wage statements with the Social Security
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Spain releases forms for windfall tax on energy and banking sectors
On 2 February 2023, Spain published an Order HFP/94/2023 of 2 February 2023 approving four new forms for the windfall profits taxes on the energy and banking sectors. The tax was introduced by the “Law 38/2022” on 27 December 2022. According to
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