Tax return for businesses

All businesses must submit their tax return electronically by 31 May.

  • Businesses can apply for extended deadline by 30 days. If the tax return is submitted after the deadline, an explanation for the late submission must be attached.
  • Accountants and auditors can apply for extended deadline by 30 days on behalf of up to 10 percent of their client portfolio. The application must concern named taxpayers. Apply for deferment on behalf of clients here.
  • Spouses of self-employed persons who are not self-employed themselves do not need to apply for extention of the deadline. Spouses will automatically be granted the same extended deadline as the self-employed person.
No extentions will be granted beyond 30 June. If the tax return is submitted after the deadline, an explanation for the late submission must be attached.

If you are unable to submit within the deadline, you may be issued with an enforcement fine.