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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Hong Kong: Block Extension Scheme for Lodgement of 2021/22 Tax Returns
On 19 October 2022, the Hong Kong Inland Revenue Department (IRD) issued a Circular Letter extending the lodgement of 2021/22 tax returns to 30 November 2022. Recognising the genuine difficulties being experienced by businesses and practitioners
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Luxembourg: Finance Minister presents draft budget law 2023 to the Parliament
On 12 October 2020, Luxembourg’s Finance Minister presented the draft budget law 2023 to the Parliament. There are no measures regarding major tax reform or an increase in the tax rate in the draft budget law. The draft budget law sets out the
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Belgium declares filing and prefiling requests for FY 2023
On 30 September 2022, the Belgian Ruling Commission announced filing and prefiling requests related to the innovation income deduction and transfer pricing. According to the announcement, all prefiling requests related to corporate income tax
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Puerto Rico extends tax returns and payment deadline due to Hurricane Fiona
On 27 September 2022, the Puerto Rico Treasury Department (PRTD) issued Administrative Determination No. 22-08 extending the due date for income tax returns and tax payments due to Hurricane Fiona. The PRTD extends the tax returns deadline until
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Pakistan: FBR extends the date of filing Income Tax Returns
On 30 September 2022, the Federal Board of Revenue (FBR) issued Circular No. 16 of 2022 and extended the date of filing income tax returns for the tax year 2022. According to the circular, the FBR extended the date for annual return filing up to 31
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Ireland: Revenue updates CIT return guide for 2021
On 13 September 2022, the Irish Revenue published an eBrief No. 173/22 related to the corporate income tax (CIT) return guide (Form CT1 2021). The Revenue states that 2021 Form CT1 was released on 16 August 2022. CT1 files started in ROS offline
See MoreHong Kong: IRD further extends the lodgement of 2021/22 profits tax return
On 8 September 2022, the Hong Kong Inland Revenue Department (IRD) issued a circular letter to tax representatives extending the lodgement of 2021/22 tax returns to 30 September 2022. Recognising the genuine difficulties being experienced by
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