Puerto Rico extends deadline for 2023 financial statements filing, property tax filing
Puerto Rico’s Department of State announced on 12 August 2024, that it extended the deadline for filing the 2023 annual report with audited financial statements to those corporations or legal entities that accepted the second extension to
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Argentina sets deadlines for new tax, customs, social security regularisation
The Argentine tax authority (AFIP), in a release, on 15 August 2024, provided clarification about the "My Facilities" system, which taxpayers must utilise to participate in the regularisation regime for tax, customs, and social security obligations
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US: IRS urges early registration for 2023 payment, transfer claims
The US Internal Revenue Service released IR-2024-210, which strongly urges qualifying businesses, tax-exempt organisations, and state, local, and Indian tribal governments to complete the pre-filing registration process now for projects placed in
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US: Connecticut joins IRS direct file for 2025 tax season
The US Department of the Treasury and Internal Revenue Service (IRS) announced, on 9 August 2024, that Connecticut will join the IRS Direct File for Filing Season 2025. The IRS Direct File was made possible by President Biden’s Inflation
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Italy issues decree for tax collection system reform
Italy’s government has enacted Legislative Decree No. 110 of 29 July, 2024 mandating a comprehensive reorganisation of the tax collection system under Law No. 111 of 9 August 2023. Earlier, the Legislative Decree No. 110 of 29 July, 2024 was
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Romania enforces ex officio changes to taxpayers’ register
Romania has published Order No. 3792/2024 in Official Gazette No. 774, on 7 August 2024,outlining the procedure for amending the Taxpayers' Register ex officio when taxpayers fail to fulfil their obligation to update their information. The tax
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Italy issues decree on tax compliance, preventive composition procedure
Italy’s government has published Legislative Decree No. 10 of 5 August 2024 in the Official Gazette, which implements new measures aimed at enhancing the preventive composition procedure and simplifying tax compliance. The Legislative Decree
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Turkey extends Q2 2024 provisional tax return deadline
Turkey's Revenue Administration has announced an extension for the submission of the provisional tax return for the second quarter of the 2024 accounting period. The deadline has been moved from 19 August 2024 to 27 August 2024. Normally,
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Angola extends tax compliance deadline for July
Angola’s General Tax Administration (AGT) announced that it has extended the deadline for tax compliance obligations that expire on 31 July of this year to 18 August 2024, due to various computer system constraints. This includes obligations on
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Australia initiates consultation on draft law extending SME amended returns period to 4 years
The Australian Treasury has announced a public consultation on a draft legislation entitled “Treasury Laws Amendment Bill: Self-amendments by small and medium businesses” on 26 July, 2024. The consultation is set to conclude on 9 August,
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Argentina establishes public beneficial ownership registry
Argentina’s tax authority, Federal Public Revenue Administration (AFIP), in a release, announced the enactment of the Public Registry of Final Beneficiaries under General Resolution No. 5529/2024 on 19 July 2024. The provisions of the Act are
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Australia: ATO provides guidance on taxable payments annual reports for contractor services
The Australian Taxation Office (ATO) released guidance on 24 July 2024 for businesses that may need to submit a Taxable Payments Annual Report (TPAR) by 28 August 2024 concerning services provided by contractors. Businesses that offer services
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Hong Kong extends deadline for 2023-24 tax returns
The Hong Kong Inland Revenue Department (IRD) released a Circular Letter to Tax Representatives on the Block Extension Scheme for Lodgement of 2023/24 Tax Returns, on 25 July 2024, extending the deadline for 2023-24 tax returns. Recognising the
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Greece: MoF extends tax return deadlines
Greece’s Ministry of Finance has announced an extension for filing personal and corporate income tax returns, moving the deadline to 2 August 2024 for individuals and 9 August 2024 for legal entities. This decision was made due to technical
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Pakistan publishes new returns forms for tax year 2024
Pakistan's Federal Board of Revenue (FBR) published a Notification S.R.O. 949(I)/2024 on 3 July 2024, which includes new returns forms available for companies, salaried persons, and business individuals for the tax year 2024. The forms are
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Lebanon extends deadline for 2023 tax filings
Lebanon’s Ministry of Finance has extended the deadline for filing various annual tax forms and making tax payments for the fiscal year 2023. The new deadline is set for 25 July, 2024. This extension applies to sole proprietorships,
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Malta introduces online filing for Year of Assessment 2024 Corporate Income Tax Return
The Commissioner for Tax and Customs notified that the year of assessment 2024 electronic corporate income tax return is now available on their online services on 18 June, 2024. The supplemental document in case of a Fiscal Unit is also available
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Taiwan: Profit-seeking enterprises which have yet to file their annual income tax returns should declare supplementary as soon as possible
The Taichung Branch, National Taxation Bureau of the Central Area, Ministry of Finance indicates that profit-seeking enterprises who have yet to file their 2023 income tax returns by the deadline 31 May, 2024, will soon be sent a delinquency notice
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