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Mozambique Corporate Tax Guide: CIT Deadlines, Payments and Audits
Corporate income tax (CIT) in Mozambique is calculated by the company each year. The annual return starts with the figures in its accounting records and adjusts them in line with tax rules. The filing calendar also determines when advance payments fall due, so companies need to account for those payments when budgeting for the year.…
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Morocco Corporate Tax Filing Deadlines, Instalments and Penalties
Morocco’s corporate income tax (CIT), known locally as impôt sur les sociétés (IS), is generally paid in four instalments during the financial year. After closing its books, the company has three months to file its annual return and pay any outstanding balance. For a business with a 31 December year-end, March can bring two separate…
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Mauritius Corporate Tax Filing 2026 – Deadlines, APS & Penalties
Companies in Mauritius must file an annual income tax return, including when they report a loss or have no tax to pay. The general deadline is six months from the end of the month in which the accounting period closes. Any balance due is payable when the return is filed. The standard assessment year runs…
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Madagascar’s Corporate Tax Filing Deadlines, Payments and Tax Audits
Understanding Madagascar’s corporate tax administration requirements helps businesses manage filing deadlines, plan tax payments and prepare for audits. Effective compliance depends on accurate financial reporting, timely withholding tax remittances and records that support each declaration. This guide covers corporate income tax returns, provisional instalments, electronic filing and tax dispute procedures. Financial Years and Corporate Tax…
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Filing Deadline and Audit Compliance for Corporate Tax in Liberia
Businesses operating in Liberia should maintain a compliance calendar covering annual returns, quarterly filings and tax payments. The Liberia Revenue Authority (LRA) administers these obligations and monitors compliance through audits and enforcement. Establishing the Tax Period The calendar year generally serves as the default tax period. Companies requiring a different twelve-month accounting cycle should submit…
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Libya Corporate Tax Administration: Filing Deadlines, Payments And Penalties
Managing corporate tax compliance in Libya requires close coordination between finance teams, auditors and those responsible for payments. Businesses should track filing deadlines alongside assessment notices and maintain records that explain their revenue, service contracts and employee remuneration. Accounting Period And Financial Year Libya generally follows the calendar year for corporate income tax purposes. A…
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Kenya Corporate Tax Filing Deadlines, Payments, Audits And Amnesty
Kenyan companies may choose any financial year covering twelve months, although subsequent changes require approval from the Kenya Revenue Authority Commissioner. Resident businesses and permanent establishments of foreign companies must submit annual self-assessment returns, supported by financial statements, tax calculations and relevant schedules, within six months after their accounting year closes. Instalments and Final Payments…
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Filing Corporate Tax in Ethiopia: Deadlines, Payments And Audit Rules
For businesses operating in Ethiopia, tax compliance requires disciplined financial reporting, timely payments, and accessible records. Manufacturers, hospitality operators, and regional groups should build these obligations into their finance calendars to protect cash flow and reduce avoidable administrative pressure. Align the Tax Year With Operations The standard Ethiopian tax year runs from 8 July to…
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Eswatini Corporate Tax Filing Deadlines, Payments and Audit Rules
For businesses operating in Eswatini, tax compliance involves coordinating reporting deadlines, advance payments and the possibility of an audit. Understanding these requirements helps companies prepare their accounts and manage cash flow throughout the year. Accounting Dates and Filing The standard tax year begins on 1 July and closes on 30 June. Companies generally follow this…
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Equatorial Guinea: Corporate Tax Compliance
Companies follow a calendar year for corporate income tax (CIT), with each accounting period running from January through December. Filing and Payment Deadlines Businesses generally have six months after the financial year closes to submit their CIT returns. An exception applied to 2024 returns, which were due on 30 April 2025. CIT payments must reach…