CIT. Obligation to file the Corporate Income Tax return in case of dissolved and liquidated companies

V0002-17. CORPORATE INCOME TAX of dissolved and liquidated companies with limited liability.

Companies to be liquidated are obliged to file all Corporate Income Tax returns that correspond to the tax periods comprehended in the liquidation process, as well as the one corresponding to the last tax period before the company’s extinction, regardless of whether the amount payable or to be returned is zero.

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