Companies have to prepare and file their corporate tax return within two months after the end of the fiscal year.
Even if they don’t have any profit, they still have to submit.
Regarding the effective rate of corporate tax, which means local tax and national tax, it depends on the size of the company, whether it’s a small and medium sized company or a large company, and the taxable corporate income.
For more information or for assistance with your tax return, please feel free to contact us.