IRD normally issue first profits tax return after 18
months of company incorporations.
Profit tax return filing has to be attached with audit financial
statement and tax computation for tax assessment purposes.
In normal situation, Tax return has to be filed with IRD with 1
month (first return: 3 months) of issuing. Or your auditor may do
this for you.
Late filing of tax return will lead to a fine or even prosecutions.
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