Legal persons- entities income tax return
(The page is under construction)
Here you can submit the Legal Persons- Entities Income Tax Return
Deadlines
N Document
The income tax return is submitted no later than the last working day of the 6th month from the end of the fiscal year.
Exclusions:
- In case of business interruption, the return is submitted within one month from interruption.
- In case of business liquidation:
| a) For the period from commencement of the fiscal year to the previous day from the commencement of liquidation, the return is submitted no later than the end of the 6th month from commencement of liquidation. | |
| b) In case of extension of liquidation for more than 12 months, a provisional return shall be submitted for each year’s incomes, within one (1) month from its end, without prejudice to the submission of a final return at the same time as the end of liquidation. |
- The final liquidation return is submitted within one (1) month from the End of liquidation.
Attention!
N Document
You must check the correct transfer of the pre-filled code [090] with the amount of taxes withheld on the return. In addition, businesses that have submitted handwritten returns must check the correct transfer of the advance tax and the loss of previous years. In case of an error, you must contact the Tax Office immediately to correct the error.
Frequently asked questions and answers
User manuals
Relevant provisions