Tax Payments
My company is in the process of being liquidated in a summary winding-up procedure. Does the extended deadline for submitting the corporate income tax return apply to my company?
No, in the case where a taxable person is obliged to file a corporate income tax return due to the termination of a company in a summary winding-up procedure, an initiated or completed insolvency procedure, voluntary liquidation procedure, an initiated compulsory settlement or change of status, the deadline for submitting the corporate income tax return is not prolonged.