All corporations must annually file tax returns with federal and state tax authorities.

Branch

Must lodge a (federal only) company tax return each year, even if the business does not expect to pay any income tax.

Proprietary company

Must lodge a (federal only) company tax return each year, even if the business does not expect to pay any income tax.

Public company

Must lodge a (federal only) company tax return each year, even if the business does not expect to pay any income tax.

General Partnership and Limited Partnership

Profits "pass through" to the shareholders, who pay taxes at their individual level. However, the OG or KG may be required to file an annual tax declaration for calculation of profits which are passed through.

Limited Liability Company and Stock Corporation

Annually file corporate income tax returns.

With Limited Liability (WLL)

A company who is registered for VAT must submit a tax return for each taxable period to the National Taxation Authority (NTA). Taxable periods varies depending on the annual supplies of the company's business. 

Closed Shareholding Company (BSC(c))

A company who is registered for VAT must submit a tax return for each taxable period to the NTA. Taxable periods vary depending on the annual supplies of the company's business. 

Foreign Branch (Branch)

A company who is registered for VAT must submit a tax return for each taxable period to the NTA. Taxable periods vary depending on the annual supplies of the company's business. 

Public limited company (société anonyme/naamloze vennootschap)

Annual corporate income tax return and a VAT return on a monthly or quarterly basis (depending on turnover).

Limited company (société à responsabilité limitée/besloten vennootschap)

Annual corporate income tax return and a VAT return on a monthly or quarterly basis (depending on turnover).

Belgian branch office of a foreign company

Annual non-resident corporate income tax return and a VAT return on a monthly or quarterly basis (depending on turnover).

Limited liability company (Sociedade Limitada)

Legal entities must file several tax returns in the federal, state and local levels depending of their activities. Some of these returns must be presented on a monthly basis. A country-by-country report may also be required.

Corporation (Sociedade Anônima)

Legal entities must file several tax returns in the federal, state and local levels depending of their activities. Some of these returns must be presented on a monthly basis. A country-by-country report may also be required.

Corporate subsidiary (Corporation form rather than flow-through form) 

Must annually file tax returns with federal and (potentially) provincial/territorial tax authorities, which are due 6 months after year-end.

Limited Liability Company (Sociedad de Responsabilidad Limitada or SRL)

Limited Liability Companies file tax returns annually (must be filed before the end of April) and monthly. Its partners file annually (must be filed before the end of April).

Corporation (Sociedad Anónima or S.A.)

Corporations file tax returns annually, before the end of April, and monthly. Their shareholders must additionally file annually, before the end of April.    

Simplified Corporation (Sociedades por Acciones or SpA)

Simplified corporations file tax returns annually, before the end of April, and monthly. Their shareholders additionally file annually, before the end of April.

Branch of a Foreign Legal Entity (Agencia)

Branches of foreign legal entities file tax returns annually, before the end of April, and monthly. Their parent companies additionally file annually, before the end of April.

Must quarterly and annually file enterprise income tax returns with tax authorities. Other taxes such as value-added tax (VAT) require filings on monthly basis in general.

All entity types must annually file tax returns with Colombian tax authorities.

Must annually file tax returns with tax authorities.

Limited liability company (Kapitalselskab)

The company must annually file tax returns with the Danish Tax Authority, SKAT, to declare its income, as all limited companies are subject to a corporate tax of 22 percent of their taxable income and gains.

The filing deadline is 6 months after the end of the income year, however no later than September 1 the following year.

Corporations

Annually file enterprise tax returns with tax authorities in addition to the required schedules and data within 60 days subsequent to the filing due date. By way of exception to the aforementioned, the Income Tax Law no. 91 of 2005 provides for certain circumstances whereby the company shall be exempted from the obligation of submitting the tax returns. In regards to VAT, Corporate Entities are generally required to file tax returns on monthly basis.

Branch

Annually file enterprise tax returns with tax authorities in addition to the required schedules and data within 60 days subsequent to the filing due date. By way of exception to the aforementioned, the Income Tax Law provides for certain circumstances whereby the branch shall be exempted from the obligation of submitting the tax returns. In regards to VAT, branches are generally required to file tax returns on monthly basis.

RO

Filing enterprise tax returns with tax authorities is not applicable for ROs under Egyptian laws as they cannot be engaged in commercial activities.

Osakeyhtiö (Oy)

Must annually file tax returns with the Finnish tax authorities.

Société par actions simplifiée (SAS)

Must annually file tax returns with French tax authority.

Société à responsabilité limitée (SARL)

Must annually file tax returns with French tax authority.

Société anonyme (SA)

Must annually file tax returns with French tax authority.

GmbH – limited liability company

Must file tax returns annually for corporate income, trade and value added tax with the competent tax authorities.

Societe anonyme (S.A.)

Must file tax returns annually to the tax authorities. For the fiscal year 2022, the corporate income tax was 22 percent. There is a tax withholding to dividends at 5 percent. The abovementioned corporate income tax and tax withholding to dividends are expected to remain at the same percentage for the fiscal year 2023.

Limited liability company (L.L.C.)

Must annually file tax returns to the tax authorities. For the fiscal year 2022, the corporate income tax was 22 percent. There is a tax withholding to dividends at 5 percent. The abovementioned corporate income tax and tax withholding to dividends are expected to remain at the same percentage for the fiscal year 2023.

Private company (P.C.)

Must annually file tax returns to the tax authorities. For the fiscal year 2022, the corporate income tax was 22 percent. There is a tax withholding to dividends at 5 percent. The abovementioned corporate income tax and tax withholding to dividends are expected to remain at the same percentage for the fiscal year 2023.

Limited private companies

Must annually file tax returns with the Inland Revenue Department.

Private company limited by shares (Zrt.)

Corporate income tax is self-assessed. Annual corporate income tax returns must be filed until the last day of the month following the end of the tax year.

Limited liability company (Kft.)

Corporate income tax is self-assessed. Annual corporate income tax return must be filed until the last day of the 5th month following the end of the tax year.

Private limited company

All taxpayers are required to follow a uniform financial year from April 1 to March 31 for the purposes of filing tax returns. The law requires that the taxpayer companies must file their prescribed periodical tax returns on or before a due date specified in the respective legislations.

Limited liability company

Must submit an annual tax return to the Indonesian tax authorities. MOLHR recently implemented a confirmation on the taxpayer’s status (Konfirmasi Status Wajib Pajak or KSWP) process for services provided through the MOLHR’s online/registration system. The MOLHR may withhold issuing the approval or receipt of notification if the result of the KSWP shows invalid information (ie, the company is not compliant in submitting annual tax returns) and will resume the services when the company has rectified the issue.

Private company limited by shares (LTD)

Corporation tax returns are generally due electronically by the 23rd day of the 9th month following the end of the relevant company's accounting period. Companies that do not elect to file electronically must submit their return by the 21st day of the 9th month.

Companies are also obliged to pay preliminary tax in either 1 or 2 installments within their current accounting period.

External company

Corporation tax returns are generally due electronically by the 23rd day of the 9th month following the end of the relevant company's accounting period. Companies that do not elect to file electronically must submit their return by the 21st day of the 9th month.

Branches are also obliged to pay preliminary tax in either 1 or 2 installments within their current accounting period.

Company

Must annually file tax returns.

Branch / representative office

Must file tax returns annually.

Società a responsabilità limitata (S.r.l.) 

The S.r.l. must annually file tax returns with the Italian tax authority; the most common are (not exhaustive list):

• Corporate income tax return
• Regional income tax return
• VAT return and
• Withholding agent tax return

Moreover, other periodical (ie, monthly or quarterly) tax declarations could be due, depending on the actual activity carried out; such as the Intrastat form or communication of any transactions with counterparties originating from the list of black listed countries.

Registered branch

A registered branch must annually file tax returns with the National Tax Agency.

Kabushiki-Kaisha (KK)

A KK must annually file tax returns with the National Tax Agency.

Godo-Kaisha (GK)

A GK must annually file tax returns with the National Tax Agency.

Private limited liability company (Société à responsabilité limitée or S.à r.l.)

Annual filing of tax returns.

Public limited liability company (Société anonyme or S.A.)

Annual filing of tax returns.

Special limited partnership (Société en commandite spéciale or SCSp)

Annual tax returns should be filed for the SCSp (no tax returns for the investors).

A private limited company must annually file its annual tax returns with the relevant tax authorities.

Every company must file with the Registrar of Companies an annual return once a year. The annual return must be completed and filed with the Registrar of Companies within 28 days of the date of the annual meeting and must be signed by a director or secretary.

Global Business Corporations must respectively file their annual financial statements and financial summaries with the Financial Services Commission.

S.A. de C.V.

Must annually file tax returns with federal and state tax authorities, no later than April 30^th of the following year.

S. de R.L. de C.V.

Must annually file tax returns with federal and state tax authorities, no later than April 30^th of the following year.

S.A.P.I. de C.V.

Must annually file tax returns with federal and state tax authorities, no later than April 30^th of the following year.

Branch office

The foreign company that owns the branch (ie, the head office) must annually file tax returns with Dutch tax authorities.

B.V. (private company with limited liability)

Must annually file tax returns with Dutch tax authorities.

Co-operative U.A.

Must annually file tax returns with Dutch tax authorities.

C.V. (a limited partnership)

Must annually file tax returns with Dutch tax authorities, if the CV is considered an open CV.

Limited liability company and Branch

Must file a company tax return each year, even if the business does not expect to pay any income tax. Other tax filings may also be required.

Nigerian resident companies are liable to pay Companies Income Tax (CIT) on their worldwide income while non-resident companies deriving income in Nigeria are liable to pay CIT on their Nigerian-sourced income. CIT is between 20 and 30 percent assessable profit, assessed in the preceding-year basis.

Companies are required to register for tax and file their audited accounts and tax computations with the Federal Inland Revenue Service (FIRS) within 6 months of their financial year-end on a self-assessment basis or 18 months after incorporation (whichever comes first). A company may file an application for extension of filing tax returns for up to 2 months at the direction of the FIRS.

The FIRS recently embarked on an Integrated Tax Administration System (ITAS) project. ITAS is aimed at enhancing tax administration and simplifying the tax compliance process in Nigeria through the use of technology. With the ITAS, companies are able to file their tax returns electronically, pay their taxes online, get instant credit for withholding taxes deducted on their income, generate tax clearance certificates and communicate with the FIRS local tax office through the “message center.”

Private LLCs

Must annually file tax returns and annual accounts with government authorities.

Public LLCs

Must annually file tax returns and annual accounts with government authorities.

Partnerships with unlimited liability

Partnerships must file a tax return, in addition to a tax return filed by each partner, which partners file together with their respective annual tax returns. A partnership is transparent for tax purposes, and each partner is taxable for their proportionate share of income.

Corporation, Closed Stock Corporation and Open Corporation (Sociedad Anónima or S.A., Sociedad Anónima Cerrada or S.A.C. and Sociedad Anónima Abierta or S.A.A.)

Files tax returns annually and monthly. Its individual shareholders file annually, if corresponds.

Limited Liability Company (Sociedad de Responsabilidad Limitada or S.R.L.)

Files tax returns annually and monthly. Its individual partners file annually, if corresponds.

Branch of a Foreign Legal Entity (Sucursal)

Files tax returns annually and monthly.

It is required to file an annual income tax return for subsidiaries, branch offices, regional operating headquarters and partnerships.

Representative offices and regional/area headquarters are also required to file an annual income tax return but, because they are not allowed to earn income within the Philippines, they can indicate that their income is zero.

Commercial companies, some partnerships and branches must file annual tax returns with the tax authorities. In other partnerships, every partner is obliged to file an annual tax return.

The company’s accountant must submit online the company’s tax declarations using a specific Tax Authority platform. The annual corporate income tax return must be filed within 5 months after the end of the tax year. The supporting accounting and tax report must be filed by the 15th day of the 7th month after the end of the tax year. CBC reports must be filed within 12 months after the end of the MNE's tax year.

Corporations

Must generally annually file tax returns with the Puerto Rico Treasury Department. In addition, corporations generally must also file sales and use tax returns, municipal gross receipts tax declarations and personal property tax returns, among other potentially applicable declarations or reports. If the corporation elects to be classified as a partnership for Puerto Rico income tax purposes, the members or partners will generally have to annually file their applicable income tax return with the Puerto Rico Treasury Department.

Limited Liability Companies

Must generally annually file tax returns with the Puerto Rico Treasury Department if classified as corporations or pass-through entities.  If the LLC elects to be classified as a pass-through entity for Puerto Rico income tax purposes, the members or partners will generally have to annually file their applicable income tax return with the Puerto Rico Treasury Department. If the LLC elects to be classified as a disregarded entity, the sole owner will generally include the result operations of the LLC in its applicable income tax return with the Puerto Rico Treasury Department. As in the case with corporations, LLCs generally must also file sales and use tax returns, municipal gross receipts tax returns and personal property tax returns, among other potentially applicable declarations or reports.

The following tax returns are to be submitted both by JSC and LLC:

• If the company is subject to corporate income tax regime : (i) Quarterly profit tax returns (ie, for the quarters I, II and III) by the 25th of the first month following the quarter for which the profit tax liability is computed and (ii) annual profit tax return no later than March 25 of the year following the one for which the profits tax is computed if the company is liable for profit tax, provided that the fiscal year coincides with the calendar year. Other corporate income tax compliance regimes apply for companies activating in certain domains (eg, financial industry).

• If the company is subject to micro-enterprise tax regime:  quarterly micro-company returns by the 25th of the first month following the quarter for which the micro-company liability is computed.

• VAT returns (ie, form 300, EC-Sales and Acquisitions List – form 390, Local acquisition/supply of goods/services statement – form 394): By the 25th day of the month following the end of the fiscal period.

• Intrastate statements: On a monthly basis for intra-community movements of goods, starting with the month in which the aggregate value of goods acquired/sold from/to other EU member states reaches the thresholds provided by the Romanian legislation (RON900,000 for both acquisitions and supplies).

• Payroll statements: On a monthly basis, no later than 25th of the month following the one to which the liabilities are computed. Tax returns for salary tax and related social security contributions (form 112) should be submitted by electronic means.

• Financial statements: Annual and final financial statements within 150 days from the end of the financial year; on a bi-annual basis (if specific conditions are fulfilled) and on a quarterly basis (if and when interim distribution of dividends is performed during the year).

• Other tax statements (eg, for local taxes, environmental fund contributions), depending on the specificity of the activity performed by the JSC and LLC.

Joint-stock company (public and non-public)

Must file quarterly and annually tax returns with tax authorities.

Limited liability company

Must file quarterly and annually tax returns with tax authorities.

Limited liability company

Required to annually file tax returns at the Zakat, Tax and Customs Authority.

Limited liability company

All companies need to submit corporate income tax forms to Inland Revenue Authority of Singapore (IRAS) every year:

• Estimated Chargeable Income (ECI) within 3 months from the company's financial year end except for companies that qualify for the administrative concession and entities that are specifically not required to file ECI.
• Corporate Income Tax Returns, commonly known as Form C-S or Form C, by November 30 (for paper filing) and December 15 (for e-filing) of each year. A dormant company must still submit its income tax return unless it has been granted a waiver by the IRAS.

For filing of Form C, a company must also submit a complete set of audited accounts (unless the corporation is exempt from the audit requirement) which are accompanied by the directors' report and statement by directors, a tax computation with supporting schedules and relevant claim forms, if applicable, and any other documents to be retained and submitted to IRAS upon request.

Corporate income tax

South African tax resident companies are taxed on their worldwide income, whilst non-resident companies are taxed on income derived from a source in South Africa. In either instance, the applicable corporate tax rate is 27 percent.

Under the South African Income Tax Act 58 of 1962 every taxable business is required to register with SARS as a taxpayer.

Every registered taxpayer is required to submit an income tax return in a prescribed form 12 months after the end of its financial year. Returns can be submitted electronically via e-filing or manually at a SARS branch where the taxpayer is registered.

Tax on assessment

Payment of tax upon an assessment notice issued by SARS must be done within the period specified in such notice.

Joint-stock company (Jusik Hoesa)

Must file annual tax returns with tax office within 3 months after the end of each fiscal year.

Limited company (Yuhan Hoesa)

Must file annual tax returns with tax office within 3 months after the end of each fiscal year.

Branch (Sucursal)

Branches are taxed under the general provisions of the corporate income tax and therefore, must file an annual income tax return with the tax authorities. Moreover, if the branch is also a permanent establishment for VAT purposes, the relevant VAT tax returns will need to be filed.

Limited liability company (Sociedad Limitada)

Companies must annually file a company income tax return with tax authorities. Other periodic returns may be of mandatory filing, including VAT and payroll withholding, among others.

Joint-stock company (Sociedad Anónima)

Companies must annually file a company income tax return with tax authorities. Other periodic returns may be of mandatory filing, including VAT and payroll withholding, among others.

Limited company (aktiebolag, AB)

Must file annual tax returns with the Swedish Tax Agency.

Trading partnership (handelsbolag, HB)

Both a registered entity and individual partners must file annual tax returns with the Swedish Tax Agency.

Limited partnership (kommanditbolag, KB)

Both a registered entity and individual partners must file annual tax returns with the Swedish Tax Agency.

Branch office (filial, Branch)

Must file annual tax returns with the Swedish Tax Agency.

Stock corporation

Must annually file tax returns with federal and cantonal tax authorities.

Company limited by shares

The company must file annual tax returns.

Closely-held company limited by shares

The CHC must file annual tax returns.

Limited company

The company must file annual tax returns.

Branch office of a foreign company

The branch office must file annual tax returns.

An entity (ie, a registered ordinary partnership, a limited partnership, a private limited company or a public limited company) is obliged to file corporate income tax returns twice a year:

• Mid-year tax return – within 2 months after the end of the 1st 6 months of any accounting year (subject to the type of entity, the calculation for the mid-year tax return can be made based on either (i) an estimated income and expense of the full year or (ii) the actual income and expense of the first 6-month period in such year) and

• Year-end tax – within 150 days after the end of accounting period.

Entities must file mid-year tax return within 2 months after the end of the 1st 6 months of any accounting year and file year-end tax return within 150 days after the end of accounting period.

Must file tax returns annually, quarterly and monthly with relevant tax authorities.

Limited Liability Company

Must file annual corporate profit tax report with the tax authorities within 60 days after the end of reporting period. For companies whose annual income exceeds UAH40 million, such filings are made on a quarterly basis, and the respective tax report should be submitted within 40 days after the end of the respective quarter.

Private Joint-Stock Company

Must file annual corporate profit tax report with the tax authorities within 60 days after the end of reporting period. For companies whose annual income exceeds UAH40 million, such filings are made on a quarterly basis, and the respective tax report should be submitted within 40 days after the end of the respective quarter.

LLC

Taxable persons should pay CIT and file their CIT return within 9 months from the end of the relevant tax period. For example, a taxable person with a financial year ending on December 31 is required to file their tax return and pay CIT on or before September 31 of the following year.

Branch

Non-resident persons are required to register for CIT and file a CIT return if they have a UAE branch which constitutes a permanent establishment. A branch of a resident person will not be required to file a separate tax return.

FZ-LLC

Same as LLC. 

FZ-Branch

Non-resident persons are required to register for CIT and file a CIT return if they have a free zone branch which constitutes a permanent establishment.

Dual Licensee Branch

A branch of a free zone entity will not be required to file a separate tax return.

Private limited company

Must file annual corporation tax return with HMRC within 12 months of the end of company's accounting period (normally the same as the financial year).

Limited liability partnership (LLP)

Generally taxed as a partnership. Individual members liable for income and capital gains tax on their share of LLP's profits/gains.

Registered UK establishment

May be required to file annual corporation tax return with HMRC within 12 months of the end of the UK establishment's accounting period.

C corporation

Must annually file tax returns with federal and state tax authorities.

S corporation

Profits “pass through” to the shareholders who pay income taxes at their individual tax rates.

Limited liability company (LLC)

Profits “pass through” to the shareholders who pay income taxes at their individual tax rates, unless LLC elects to be treated as a corporation.

Tax finalization returns must be filed annually with local tax authorities.