Launched platform for filing tax returns for legal entities. Organizations falling under this category can log into the AADE online platform and fill out a tax return.
Deadline for filing income tax return – last working day 6th month from the end of the tax year. Thus, for legal entities that will file an income tax return digitally, the time of filing the return is considered the time of its completion.
As for the process of filing a declaration, after its completion the tax amount is determined and the “Debt ID”on the basis of which the tax will be paid through banks depending on the method chosen by the responsible party (lump sum or in installments) before the expiration of the period established by law.
In particular regarding income for tax year 2023 payment of income tax of legal entities, with the exception of liquidated or in the process of liquidation legal entities, made in 8 equal monthly paymentsthe first of which is paid until the last working day of the month following the date of filing the declaration, and the remaining 7 – until the last working day of 7 subsequent months.
If the deadline for filing the declaration is extended to a date later than the due date for payment of the first installment in accordance with the previous subparagraph, The first two installments must be paid before the due date for the second installment.
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