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"Sleeping" companies will not file an Annual Tax Return

The draft amendments to the Tax and Insurance Procedure Code provide that legal persons who did not carry out activity during the tax year and who are exempted from submitting an Annual Activity Report should be exempted from the obligation of filing an Annual Tax Return under the Corporate Income Tax Act and announcing the Annual Financial Statements in the Commercial Register.
The draft ACT is published at the Ministry of Finance web page.

16.08.17


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