Following several announcements by the Tax Department, the deadlines for filing the Company Income Tax Return (TD4) for the tax years 2022 and 2023 are as follows:
TD4 2022
- For companies without an obligation to file a Summary Information Table (SIT):
The deadline was 31st March 2024.
- For companies with an obligation to file a SIT:
The deadline was 28th February 2025 ().
However, by decision of the Tax Commissioner, the Tax Department has informed that, the monetary penalty of 鈧�100 will not be imposed provided that the TD4 2022 is filed by 31st May 2025, regardless of the obligation to file a SIT ().
TD4 2023
- For companies without an obligation to file a SIT:
The deadline is 31st March 2025.
However, by decision of the Tax Commissioner, the Tax Department has informed that, the monetary penalty of 鈧�100 will not be imposed provided that the TD4 2023 is filed by 30th June 2025 ().
- For companies with an obligation to file a SIT:
The deadline is 30th November 2025 ().
Payment of Tax Charge
The deadlines for the payment of the tax charge for 2022 and 2023 were:
- 2022: 1st August 2023
- 2023: 1st August 2024
Late payments are subject to interest and monetary penalties.
螤蟻慰胃蔚蟽渭委蔚蟼 蠀蟺慰尾慰位萎蟼 韦桅4 2022 魏伪喂 2023
桅慰蟻慰位慰纬喂魏萎 螘谓畏渭苇蟻蠅蟽畏 - 螠维蟻蟿喂慰蟼 2025
危蔚 蟽蠀谓苇蠂蔚喂伪 蟿蠅谓 未喂伪蠁蠈蟻蠅谓 伪谓伪魏慰喂谓蠋蟽蔚蠅谓 蟿慰蠀 韦渭萎渭伪蟿慰蟼 桅慰蟻慰位慰纬委伪蟼, 慰喂 蟺蟻慰胃蔚蟽渭委蔚蟼 纬喂伪 蟿畏谓 蠀蟺慰尾慰位萎 蟿畏蟼 螖萎位蠅蟽畏蟼 螘喂蟽慰未萎渭伪蟿慰蟼 螘蟿伪喂蟻蔚委伪蟼 (韦桅4) 纬喂伪 蟿伪 蠁慰蟻慰位慰纬喂魏维 苇蟿畏 2022 魏伪喂 2023 蔚委谓伪喂 蠅蟼 伪魏慰位慰蠉胃蠅蟼:
韦桅4 2022
- 螕喂伪 蔚蟿伪喂蟻蔚委蔚蟼 蟺慰蠀 未蔚谓 苇蠂慰蠀谓 蠀蟺慰蠂蟻苇蠅蟽畏 蠀蟺慰尾慰位萎蟼 危蠀谓慰蟺蟿喂魏慰蠉 螤委谓伪魏伪 螤位畏蟻慰蠁慰蟻喂蠋谓 (危螤螤):
螚 蟺蟻慰胃蔚蟽渭委伪 萎蟿伪谓 畏 31畏 螠伪蟻蟿委慰蠀 2024.
- 螕喂伪 蔚蟿伪喂蟻蔚委蔚蟼 蟺慰蠀 苇蠂慰蠀谓 蠀蟺慰蠂蟻苇蠅蟽畏 蠀蟺慰尾慰位萎蟼 危螤螤:
螚 蟺蟻慰胃蔚蟽渭委伪 萎蟿伪谓 畏 28畏 桅蔚尾蟻慰蠀伪蟻委慰蠀 2025 ().
惟蟽蟿蠈蟽慰, 渭蔚 伪蟺蠈蠁伪蟽畏 蟿慰蠀 螘蠁蠈蟻慰蠀 桅慰蟻慰位慰纬委伪蟼, 蟿慰 韦渭萎渭伪 桅慰蟻慰位慰纬委伪蟼 苇蠂蔚喂 蔚谓畏渭蔚蟻蠋蟽蔚喂 蠈蟿喂 未蔚谓 胃伪 蔚蟺喂尾位畏胃蔚委 蠂蟻畏渭伪蟿喂魏萎 蔚蟺喂尾维蟻蠀谓蟽畏 蠉蠄慰蠀蟼 鈧�100 蔚蠁蠈蟽慰谓 慰喂 蟺喂慰 蟺维谓蠅 螖畏位蠋蟽蔚喂蟼 蠀蟺慰尾位畏胃慰蠉谓 渭苇蠂蟻喂 蟿畏谓 31畏 螠伪螑慰蠀 2025, 伪谓蔚尉伪蟻蟿萎蟿蠅蟼 蟿畏蟼 蠀蟺慰蠂蟻苇蠅蟽畏蟼 蠀蟺慰尾慰位萎蟼 危螤螤 ().
韦桅4 2023
- 螕喂伪 蔚蟿伪喂蟻蔚委蔚蟼 蟺慰蠀 未蔚谓 苇蠂慰蠀谓 蠀蟺慰蠂蟻苇蠅蟽畏 蠀蟺慰尾慰位萎蟼 危螤螤:
螚 蟺蟻慰胃蔚蟽渭委伪 蔚委谓伪喂 畏 31畏 螠伪蟻蟿委慰蠀 2025.
惟蟽蟿蠈蟽慰, 渭蔚 伪蟺蠈蠁伪蟽畏 蟿慰蠀 螘蠁蠈蟻慰蠀 桅慰蟻慰位慰纬委伪蟼, 蟿慰 韦渭萎渭伪 桅慰蟻慰位慰纬委伪蟼 苇蠂蔚喂 蔚谓畏渭蔚蟻蠋蟽蔚喂 蠈蟿喂 未蔚谓 胃伪 蔚蟺喂尾位畏胃蔚委 蠂蟻畏渭伪蟿喂魏萎 蔚蟺喂尾维蟻蠀谓蟽畏 蠉蠄慰蠀蟼 鈧�100 蔚蠁蠈蟽慰谓 畏 螖萎位蠅蟽畏 蠀蟺慰尾位畏胃蔚委 渭苇蠂蟻喂 蟿畏谓 30畏 螜慰蠀谓委慰蠀 2025 ().
- 螕喂伪 蔚蟿伪喂蟻蔚委蔚蟼 蟺慰蠀 苇蠂慰蠀谓 蠀蟺慰蠂蟻苇蠅蟽畏 蠀蟺慰尾慰位萎蟼 危螤螤:
螚 蟺蟻慰胃蔚蟽渭委伪 蔚委谓伪喂 畏 30畏 螡慰蔚渭尾蟻委慰蠀 2025 ().
螤位畏蟻蠅渭萎 桅蠈蟻慰蠀
螣喂 蟺蟻慰胃蔚蟽渭委蔚蟼 纬喂伪 蟿畏谓 蟺位畏蟻蠅渭萎 蟿慰蠀 慰蠁蔚喂位蠈渭蔚谓慰蠀 蠁蠈蟻慰蠀 纬喂伪 蟿伪 苇蟿畏 2022 魏伪喂 2023 萎蟿伪谓:
- 2022: 1畏 螒蠀纬慰蠉蟽蟿慰蠀 2023
- 2023: 1畏 螒蠀纬慰蠉蟽蟿慰蠀 2024
螣喂 魏伪胃蠀蟽蟿蔚蟻畏渭苇谓蔚蟼 蟺位畏蟻蠅渭苇蟼 蠀蟺蠈魏蔚喂谓蟿伪喂 蟽蔚 蟿蠈魏慰蠀蟼 魏伪喂 蠂蟻畏渭伪蟿喂魏苇蟼 蔚蟺喂尾伪蟻蠉谓蟽蔚喂蟼.
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