CIT taxable persons taxed with flat-rate tax on corporate income (so-called Estonian CIT) must file year-end returns. For most taxable persons, the deadline for the filing of 2021 returns is the end of June 2022. Information on the performance of advance pricing agreements must also be filed by that date.
* pursuant to the Ordinance of the Minister of Finance of 28 June 2022 amending the Ordinance on extending the deadlines for the performance of certain corporate income tax obligations until 30 September 2022, the deadline for filing the return on the amount of income earned and the lump sum due on income of capital companies (CIT-8E) has been extended. The regulation entered into force on 30 June 2022.
More details available in our Alert.
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