Page last updated 1/1/2024
This page contains guidance about your taxes if you operate business through a general partnership or a limited partnership.
You must submit the Business tax return (Form 6A) for every year – including any year when you have not had any activities.
Tax returnYou must submit VAT returns for each tax period even if the partnership has had no VAT activities during the period.
Value added taxIf 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