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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