Taxation of general and limited partnerships

This page contains guidance about your taxes if you operate business through a general partnership or a limited partnership.

Changes to tax payment

Companies and corporate entities can now pay most of their taxes using a single reference number.

The business tax return

You must submit the Business tax return (Form 6A) for every year – including any year when you have not had any activities.

Tax return

Value added taxes

You must submit VAT returns for each tax period even if the partnership has had no VAT activities during the period.

Value added tax

Financial difficulties

If the partnership pays any tax after its due date, you will receive a summary of tax status to which a reminder letter is added. If the partnership has temporary financial difficulties and cannot pay the tax by the due date stated in the reminder letter, you can ask for a payment arrangement to be made.

Financial difficulties

Tax return

Tax return

Page last updated 1/1/2024

Taxation of general and limited partnerships

Changes to tax payment

The business tax return

Value added taxes

Financial difficulties

Financial difficulties

Electronic tax mail

Detailed guidance

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