Due Date for Tax Return Filing
The due date for Tax Return filing is as follows:
|
No. |
Type of Tax Return |
Due Date |
|
Annual Tax Return |
||
|
1 |
Annual Individual Tax Return (including Undivided Inheritance Taxpayer) |
No later than 3 months following the end of the Tax Year (31 March) |
|
2 |
Annual Corporate Tax Return |
No later than 4 months following the end of the Tax Year (30 April) |
Any Government Institution Taxpayer is not required to file an Annual Income Tax Return.
A Tax Year is a calendar year unless the Taxpayer adopts an accounting year, which is different from calendar year.
|
Periodic Tax Return |
||
|
1 |
Article 4(2) Income Tax |
No later than 20 (twenty) days following the end of the Tax Period |
|
2 |
Article 15 Income Tax |
No later than 20 (twenty) days following the end of the Tax Period |
|
3 |
Article 21/26 Income Tax |
No later than 20 (twenty) days following the end of the Tax Period |
|
4 |
Article 23/26 Income Tax |
No later than 20 (twenty) days following the end of the Tax Period |
|
5 |
Article 25 Income Tax |
No later than 20 (twenty) days following the end of the Tax Period |
|
6 |
Value-Added Tax (VAT) and Sales Tax on Luxury Goods |
No later than the end of the month immediately following the end of the Tax Period |
|
7 |
Article 22 Income Tax |
No later than 20 (twenty) days following the end of the Tax Period |
|
8 |
Article 22 Income Tax, VAT, and Sales Tax on Luxury Goods on imports levied by the Directorate General of Customs and Excise |
Last business day of the following week |
|
9 |
Article 22 Income Tax levied by Government Institutions |
No later than 20 (twenty) days following the end of the Tax Period |