A bill extending the time limit for filing CIT returns

According to the planned regulations, the time limit for filing annual corporate income tax returns and payment of the tax for 2022 is to be extended until 30 June 2023. The extended deadline can be used by taxpayers whose tax year ended in the period from 1 December 2022 to 28 February 2023.

Moreover, the bill provides for extension until 30 June 2023 of the time limits for:

  • filing the declaration on the amount of income earned for the tax year (to be filed by taxpayers benefitting from the so-called Estonian CIT) – for taxpayers taxed with the Estonian CIT whose tax year ended in the period of 1 December 2022 to 28 February 2023.
  • disclosure of revenue, costs and income from transformation of taxpayers who have just decided to use the Estonian CIT – applicable to taxpayers whose first year of taxation with the Estonian CIT started in the period from 1 January to 1 March 2023.
  • filing information about undertakings (branches) of the taxpayer to determine the income payable to local government units from shares in corporate income tax – to be filed according to the balance as at 31 December 2022.

The planned regulations do not provide for extension of the time limit for preparation of financial statements for 2022 required by the Accounting Act.

The work on the bill is still underway.


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