Accept additional cookies Reject additional cookies View cookies. Hide this message. Home Business and self-employed Business tax. Pay your Corporation Tax bill. Overview The deadline for your payment will depend on your taxable profits. Pay now The time you need to allow depends on how you pay. You can no longer pay at the Post Office. A tax refund request will always trigger a tax audit. Due to the requirement for the DGT to decide on a refund request within 12 months, a tax audit will typically begin from a few weeks to several months from the refund request date.
A CIT refund request will normally trigger a complete tax audit covering all taxes. A refund request of any other tax will normally trigger a tax audit covering only one particular tax.
The DGT will likely broaden the tax audit scope to include other taxes. The DGT can issue an underpaid tax assessment letter within five years after the incurrence of a tax liability, the end of a tax period month , or the end of part of a tax year. Indonesia is largely a self-assessment tax environment, and enforcement remains a priority of the tax authorities. The DGT continues its efforts in improving compliance by targeting tax audits on high-risk taxpayers.
On the other hand, the DGT has also made some efforts to collect more information from various sources and is issuing several incentives to increase tax compliance as well as boosting national tax revenue. Your message has been sent. Your message was not sent. Please try again. You can choose to set these optional video cookies that are described below. YouTube cookies are set by a third-party service provided by YouTube, a company owned by Google.
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YouTube may set cookies directly according to YouTube's own cookies policy. Large companies can pay their preliminary CT in two instalments when their accounting period is longer than seven months. The first instalment is due on the 23 rd of the sixth month of the accounting period. The amount due is either:. Slovak Republic Last reviewed 01 September Within three months following the fiscal year-end.
Extension of up to additional six months possible if conditions met. Within three months following the fiscal year-end. Advance payments of CIT must be paid monthly or quarterly during the current tax period.
Slovenia Last reviewed 02 August By the end of the third month following the end of the tax year. CIT payments are due within 30 days of the final tax return submission. Monthly or quarterly instalments.
Within six months after the end of the company's tax year. Advance payment is to be made twice a year, first during the first six months of the company's tax year and second before the end of the year. Spain Last reviewed 30 June Within 25 calendar days following the six months subsequent to the end of the tax year. Within 25 calendar days following the six months subsequent to the end of the tax year.
Three advance payments of the annual tax payment must be made during the first 20 calendar days of April, October, and December. Sri Lanka Last reviewed 28 June Within eight months from the end of the year of assessment.
Four instalments, on or before 15 August, 15 November, and 15 February of the tax year and 15 May immediately following the end of the tax year. Sweden Last reviewed 01 July The due date depends on the month in which the financial year ends 1 July for calendar year taxpayers. Switzerland Last reviewed 08 July The due date varies from canton to canton usually between six and nine months after the close of the business year.
The due date varies from canton to canton. Federal CIT is usually due by 31 March of the following tax period. At the cantonal level, the due dates vary from canton to canton. Taiwan Last reviewed 25 August No later than the fifth month after the end of the tax year. No later than the fifth month after the end of the tax year. Tajikistan Last reviewed 30 June 1 April of the year following the reporting year.
Advance payment is due on the 15th day of the month following the reporting quarter month. Tanzania Last reviewed 18 August Within six months from the end of the accounting period. Within six months from the end of the accounting period. Four equal instalments to be paid not later than three months, six months, nine months, and 12 months from the beginning of the accounting period.
Thailand Last reviewed 06 July Within days from the closing date of the accounting period. Within days from the closing date of the accounting period. Within two months after the end of the first six months of the accounting period.
Timor-Leste Last reviewed 24 August 15th day of the third month following the year end. There is an automatic six month extension to 31 October. Any balance of tax due is payable on or before 30 April of the following year. Corporation tax is payable quarterly in advance on 31 March, 30 June, 30 September, and 31 December. Tunisia Last reviewed 15 July 25 March; 25 June for public liability companies and private liability companies subject to statutory audit.
Turkey Last reviewed 30 September 30th day of the fourth month following the fiscal year-end. End of the month in which the tax return is due i. Turkmenistan Last reviewed 24 July Return is filed quarterly within the month following the reporting quarter. Final payments upon results of the first quarter, first half-year, nine months, and tax year are made within five days from the reporting deadlines. Advance payment is made before the 13th and 28th days of each month.
Uganda Last reviewed 20 August By the sixth month after the end of the accounting year. By the sixth month after the end of the accounting year. Two equal instalments are due in the sixth and the 12th month of the accounting period. Ukraine Last reviewed 30 June Quarterly returns are due within 40 calendar days following the last day of the reporting quarter, but the deadline for submitting a fourth quarter CIT returns on a quarterly reporting period basis is 60 calendar days after the reporting year end.
Annual returns on a year reporting period basis are due within 60 calendar days following the last day of the reporting year. Taxes payable assessed on the basis of tax returns are due within ten calendar days following the deadline for filing the relevant tax returns.
In accordance with the banking tax decree, the deadline for filing and payments is the last day of the third month following year end e. United Kingdom Last reviewed 24 June The tax return needs to be filed within one year from the end of the accounting period.
Varies according to the size of the company making the payment. See the UK Corporate summary for more information. United States Last reviewed 02 August 15 April By the 15th day of the 12th month of the tax year. Four equal estimated payments are due throughout the year, on the 15th day of the fourth, sixth, ninth, and 12th months of the tax year.
Uruguay Last reviewed 30 June By the end of the fourth month following the date of the fiscal year-end. By the end of the fourth month following the date of the fiscal year-end. Tax is paid monthly by way of advance payments. Uzbekistan, Republic of Last reviewed 23 July Domestic companies: 1 March; Foreign companies and domestic companies with foreign investments: 1 March. By the 20th day of the month following the reporting quarter.
Monthly instalments payable by the 23rd day of each month. Venezuela Last reviewed 04 August Within three months following the end of the tax year. Advance tax is paid in six equal instalments at consecutive monthly intervals. Vietnam Last reviewed 09 August For CIT finalisation, the due date is the last day of the 3rd month of the following financial year. The same as the deadline for submission of the final CIT return i.
Quarterly payments must be made no later than the 30th day of the next quarter. Zambia Last reviewed 24 September 21 June following the end of the tax year for online submissions. Four instalments by 10 April, 10 July, 10 October, and 10 January. Select territories to compare. Please select at least two territories for comparison. Select territories to filter Select all Unselect all. Albania Last reviewed 29 June Algeria Last reviewed 08 June Angola Last reviewed 24 June Argentina Last reviewed 18 August Armenia Last reviewed 29 June Australia Last reviewed 30 June Austria Last reviewed 15 June Generally: 30 June of the following year; If submitted by certified tax advisor: 31 March of the second following year.
Azerbaijan Last reviewed 18 August Bahrain Last reviewed 25 July The law is silent on the due date for the filing of the final CIT return. Barbados Last reviewed 05 August For companies with fiscal year ending between 1 January and 30 September: 15 March; For companies with fiscal year ending between 1 October and 31 December: 15 June.
Companies with fiscal year ending between 1 January and 30 September are required to make one instalment on or before 15 September; Companies with fiscal year ending between 1 October and 31 December are required to make two instalments on or before 15 December and 15 March. Belarus Last reviewed 30 May Quarterly, by the 20th day of the month following the reporting period.
Belgium Last reviewed 15 July 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. Bermuda Last reviewed 14 July Bolivia Last reviewed 08 July Bosnia and Herzegovina Last reviewed 25 February Botswana Last reviewed 29 September Brazil Last reviewed 03 August Bulgaria Last reviewed 21 July Cabo Verde Last reviewed 26 August Cambodia Last reviewed 29 July Cameroon, Republic of Last reviewed 03 August Minimum tax of turnover realised during each month shall be paid to the tax authorities not later than the 15th day of the following month, except where exemption applies.
Canada Last reviewed 18 June Cayman Islands Last reviewed 03 August Chad Last reviewed 03 August Chile Last reviewed 31 July China, People's Republic of Last reviewed 25 June For annual CIT filing, within five months following the end of the tax year. Colombia Last reviewed 17 August Congo, Democratic Republic of the Last reviewed 20 July Congo, Republic of Last reviewed 18 August Costa Rica Last reviewed 24 August It should be taken into account that the date of payment for instalments for the fiscal period may vary considering the recent reform in the law, which changed the fiscal year from 1 October to 30 September to match the calendar year.
Croatia Last reviewed 30 June Cyprus Last reviewed 28 July Czech Republic Last reviewed 08 July Denmark Last reviewed 29 September Dominican Republic Last reviewed 20 July Ecuador Last reviewed 02 July Egypt Last reviewed 26 May El Salvador Last reviewed 30 June Equatorial Guinea Last reviewed 20 July Estonia Last reviewed 19 August Eswatini Last reviewed 21 July Fiji Last reviewed 08 June Generally, three months after the end of the income year unless an extension is granted by the tax office.
Finland Last reviewed 30 June France Last reviewed 07 May Gabon Last reviewed 25 August Georgia Last reviewed 12 July CIT returns should be submitted on monthly basis by the 15th day following the month when the taxable transaction took place. Germany Last reviewed 30 June Ghana Last reviewed 29 July Gibraltar Last reviewed 30 June
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