Filing tax returns – businesses and corporate entities
Businesses and corporate entities are expected to file tax returns without prompting. The Tax Administration utilises the tax return information for income tax assessment.
Corporate entities, such as limited companies, cooperatives, associations and foundations, must file their income tax returns electronically. The required financial statements must also be filed electronically. Filing on paper is only allowed in special circumstances, such as if the e-services for filing are unavailable due to technical difficulties. This change also applies to joint-benefit administrations.
Other corporate entities can also file their tax returns and submit the required attachments electronically. E-filing requires authentication with online banking codes or Katso identification, depending on the company type.