Form 6B in electronic format – limited liability companies; cooperative enterprises

You can e-file the income tax return. After you have submitted it, the e-filing software displays a message confirming that it arrived.

You must have a Katso ID and password that enable you to log in to the e-file website.

Filing the tax return

Some exceptions apply to electronic filing for the 2017 taxable year.

You have the two options of either

  • logging in to MyTax, or

setting up an electronic income tax return computer file with your own accounting software program, which you send us by

By way of exception, the limited-liability companies and cooperative societies that have agricultural income in the tax year 2017 cannot use Corporation Tax Online for their Form 6B.

This exception is due to the new enclosure – Form 6M, designed for filers of income from agriculture. The forms contained by Corporation Tax Online do not include the new enclosure because in November 2017, the electronic filing service is transferred from Corporation Tax Online to MyTax. This exception only applies to the income tax returns for periods ending January – June 2017.

Filing the enclosures

You always have to submit a complete income tax return with all its mandatory enclosures, regardless of whether you e-file or paper file. All enclosures (including Form 62) and additional attachment files (such as your corporate financial statements) can be submitted on-line. However, if you opted for paper filing the income tax return form itself (i.e. Form 6B as a paper-printed form), you must file the enclosures on paper as well.

Make sure you set the correct file type when you get ready to submit an attachment file (such as an Auditor's report attachment). In other words, if you have selected "Auditor's report" from the drop-down list, the type of the file you send us must be just that. You cannot add any other files to it. If you log in to an additional session later to submit more attachment files, you must not re-submit Form 6B. During the later session, it is enough that you just submit the attachment file.