Turkey extends tax compliance deadline for additional areas due to earthquakes
On 16 February 2023, the Turkish Revenue Administration further announced emergency tax measures for the taxpayers located in Elazig due to earthquakes. Moreover, the Revenue Administration announced the emergency tax measures on 21 Feb 2023 for the
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US: IRS and Treasury issue final regulations on e-file for businesses
On 21 February 2023, the Department of the Treasury and the Internal Revenue Service issued final regulations T.D. 9972 amending the rules for filing returns and other documents electronically (e-file). These regulations will require certain filers
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Poland: MoF extends the filing deadline for CIT to 30 June 2023
The Polish Ministry of Finance has announced a proposal to extend the filing and payment deadline for corporate income tax returns by three months, until 30 June 2023. Last year, due to the COVID-19 pandemic, the deadline for filing forms CIT-8,
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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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Turkey extends tax compliance deadline for certain areas due to earthquakes
On 8 February 2023, the Turkish Revenue Administration announced an emergency tax measures for certain areas due to earthquakes. Accordingly, taxpayers located in Adana, Adiyaman, Diyarbakir, Gaziantep, Hatay, Kahramanmaras, Kilis, Malatya,
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Jamaica: TAJ reminds tax filing deadline for the tax year 2022
On 2 February 2023, Tax Administration Jamaica (TAJ) reminded the taxpayers that the income tax filing deadline is 15 March 2023. The taxpayers are being reminded that filing their annual income tax return for the year 2022 and declaring their
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Italy publishes latest withholding tax return form
The Italian tax authorities have recently released the latest withholding tax return form for the fiscal year 2022. The withholding tax return form (Modello 770/2023) and instructions was approved by Protocol No. 25954/2023 on 27th January 2023.
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UK: Experience with HMRC’s Digital Services
On 26 January 2023 HMRC published the results of research with tax agents to explore their experiences of HMRC's digital services HMRC commissioned research to give them more insight into different business models used by agents, the nature of
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El Salvador: MoF announces deadline to file withholding tax form
On 12 January 2023, the Ministry of Finance has published a press release informing to the withholding tax agents that annual income tax withholding form (F910) is available on its website from 17 January 2023 to 31 January 2023 for the tax year
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Colombia issues decree on the tax return and TP documentation deadline in 2023
On 16 December 2022, the Colombian Ministry of Finance Published Decree 2487 specifying the deadlines for filing and payment of the tax return (declaration) in 2023 and the deadline for transfer pricing (TP) documentation. Some of the key deadlines
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The Philippines publishes ease of paying taxes act in the official gazette
On 7 January 2024, the Philippines government published the Ease of Paying Taxes Act (Republic Act No. 11976) in the Official Gazette. The Act goes into effect on 22 January 2024. Earlier, Finance Secretary Benjamin E. Diokno welcomed the
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Peru extends the due date for monthly tax obligations of December 2022
On 3 January 2023, the Peruvian tax authorities (SUNAT) issued Resolution No. 000001-2023/SUNAT in the Official Gazette extending the due date for monthly tax obligations of December 2022. Accordingly, SUNAT has extended the deadline to the
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Luxembourg: Parliament approves budget law 2023
On 15 December 2022, the Luxembourg Parliament approved the budget law 2023. There is no major tax reform or an increase in the tax rate in the draft budget law. Most of the measures will apply from 1 January 2023. The budget law sets out the
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UAE publishes new corporate tax law
On 9 December 2022, the UAE Ministry of Finance (MoF) released the Federal Decree-Law No. 47 of 2022 on business taxation to enact a new Corporate Tax Law in the UAE. The new law has been supplemented with Frequently Asked Questions (FAQs). The
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Costa Rica extends the deadline for filing informative returns for dormant companies
On 9 November 2022, Costa Rica published the Resolution No.DGT-R-033-2022 regarding further extension of deadline for filing informative returns for dormant companies. This is the third extension of the filing deadline. Previously, it was extended
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Pakistan: FBR further extends the date of filing income tax returns
On 30 November 2022, the Federal Board of Revenue (FBR) issued Circular No. 18 of 2022 extending the date of filing income tax returns again for the tax year 2022. Accordingly, the FBR is pleased to communicate that the date of filing of Income Tax
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Greece: Parliament adopts a draft bill to update code of tax procedure
On 27 October 2022, the parliament of Greece adopted a tax law ratification bill for consideration. The bill includes the following measures: Includes definitions; Establishment of regulatory procedures for tax declaration and payment;
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Greece: AADE extends annual certificate of the tax compliance deadline
On 21 October 2022, the Greek Public Revenue Authority (AADE) published Decision A. 1141 on the official website regarding the filing deadline for the annual certificate of tax compliance issued by certified accountants and auditing companies. AADE
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