![]() When IRPJ and CSLL calculations are made on a quarterly basis, the taxpayer can pay the taxes in one single quota, by the last working day of the subsequent month to the end of the quarter, or in three instalments, the first one starting from the subsequent month to the end of the quarter. Generally, by the last working day of March of the subsequent year (when IRPJ and CSLL are calculated annually). Within four months after the end of the financial year. Republika Srpska and Brčko District: no later than 90 days following the end of the tax year.įederation of Bosnia and Herzegovina: 20 working days upon submission of tax return NA (except for mining companies, which must make advanced payments as regards to the additional income tax).īosnia and Herzegovina (Last reviewed 21 April 2023)įederation of Bosnia and Herzegovina: 30 days after expiry of deadline for submission of annual financial statements In general, within two months following the issue of the assessment notice. The exact date is communicated by the tax authorities and varies each year. The tax return must be filed at the latest on the last day of the seventh month following the end of the financial year (in practice, we see that the due date can be postponed via a general or individual delay). Amended estimated CIT returns are filed on a quarterly basis thereafter, unless a final CIT return has been submitted.ġ5th day of the third month after the end of the taxable year or the date the final CIT return is filed, whichever is later.ġ2 monthly instalments starting on the 15th day of the fourth month of the taxable year.īarbados (Last reviewed 14 February 2023)įor companies with fiscal year ending between 1 January and 30 September: 15 March įor companies with fiscal year ending between 1 October and 31 December: 15 June.Ĭompanies with fiscal year ending between 1 January and 30 September are required to make one instalment on or before 15 September Ĭompanies with fiscal year ending between 1 October and 31 December are required to make two instalments on or before 15 December and 15 March. However, the initial estimated CIT return should be filed by the 15th day of the third month of the taxable year. The law is silent on the due date for the filing of the final CIT return. If submitted by certified tax advisor: 31 March of the second following year.ĭue to the COVID-19 pandemic, the deadline for filing the tax returns 2021 was extended until 30 September 2023.įinal settlement is due subsequent to the annual assessment (payment falls due one month after assessment).Īzerbaijan (Last reviewed 23 February 2023)Īdvance quarterly tax payments by 15th day of the month following the end of the quarter. Generally: 30 June of the following year Generally, 15th day of the seventh month following the end of the income year.įirst day of the sixth month following the end of the income year. Any payable balance resulting from the annual income tax return must be paid not later than the due date established for filing the return. ![]() ![]() ![]() Instalment payments must be made on a monthly basis, beginning in the first month after the due date of filing of the tax returns. Second week of fifth month after the fiscal year ends. Last business day of August for companies under the general regime.Īrgentina (Last reviewed 22 February 2023) Last business day of April (companies under the simplified regime) and May (companies under general regime) of the year following the one to which it applies. Last business day of April (companies under the simplified regime) and May (companies under general regime). Instalments are due on 20 March, 20 June, and 20 November, equal each to 30% of the CIT of the previous year. 15th day of each month or end of each quarter.īefore 30 April of the following fiscal year.Ĭorporate tax is paid before 20 May of each year. ![]()
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