dentons.com Tax Calendar 2017

Transcription

1 dentons.com Tax Calendar 2017

2 Munich Milan Frankfurt Luxembourg Brussels Paris London Milton Keynes Calgary Vancouver Chicago St. Louis Kansas City Sacramento Toronto Edmonton Denver San Francisco/Oakland Silicon Valley Los Angeles Orange County San Diego Phoenix Dallas Houston Monterrey Mexico City Guatemala City Guanacaste San Jose Panama City Ottawa Albany Montréal Boston New York Short Hills Washington, DC Tysons Miami Atlanta New Orleans Berlin Prague Bratislava Warsaw St. Petersburg Moscow Minsk Watford Kyiv Algiers Barcelona Madrid Casablanca Rome Tripoli Budapest Bucharest Istanbul Cairo Amman Jeddah Riyadh Doha Nouakchott Praia Barbados Bogotá Bissau Accra Lagos São Tomé Luanda Lusaka Krasnodar Rostov-on-Don Tbilisi Baku Tashkent Ashgabat Astana Beirut Almaty Muscat Dubai Abu Dhabi Nairobi Kampala Kigali Shijiazhuang Hohhot Taiyuan Xi an Ulaanbaatar Yinchuan Xining Urumqi Beijing Tianjin Dalian Shenyang Changchun Harbin Jilin Seoul Hefei Zhengzhou Wuhan Lhasa Jinan Qingdao Changzhou, Nanjing Zhoushan, Ningbo, Nantong, Hangzhou, Shanghai, Suzhou, Wuxi Chengdu Kunming Chongqing Nanning Haikou Changsha Singapore Huangshi Taipei Wenzhou Fuzhou Xiamen Nanchang Port Moresby Guangzhou, Zhuhai, Hong Kong, Shenzhen Port Louis Cape Town Johannesburg Maputo Brisbane Perth Adelaide Offices Associate firms, offices, and special alliances Countries 61 Total number of lawyers 7,700+ All timekeepers 10,000+ Locations 149 Total number of people 13,700+ Sydney

3 February 2017 Income Tax Large Taxpayers First installment* 0 08-Feb Feb Feb Feb Feb Feb Feb Feb Feb Feb-17 January Feb Feb Feb Feb Feb Feb Feb Feb Feb Feb-17 *The amount of the first installment cannot be lower than 20% of the amount due from When the tax, the final advance and the surcharge advance are determined in the corresponding return, the first installment will be subtracted and the balance will be paid in equal amounts in the second and third installments.

4 March 2017 Value Added Tax - VAT January - February Mar Mar Mar Mar Mar Mar Mar Mar Mar Mar-17 February Mar Mar Mar Mar Mar Mar Mar Mar Mar Mar-17 National Consumption Tax January - February Mar Mar Mar Mar Mar Mar Mar Mar Mar Mar-17 Jan-Feb 2017 Turnover Tax - ICA 17-Mar-17

5 April 2017 Large Taxpayers Return and second installment (50%) Income Tax Entities and other Taxpayers Return and first installment* Last two digits 0 10-Apr to Apr Apr to Apr Apr to Apr Apr to Apr Apr to Apr Apr to Apr Apr to Apr Apr to Apr Apr to Apr Apr to Apr-17 Large Taxpayers 46 to Apr to Apr-17 *The returns that result in due balance lower than 41 Tax Units, must be paid in one installment. Annual Foreign Assets Return Entities Last two digits 0 10-Apr to Apr Apr to Apr Apr to Apr Apr to Apr Apr to Apr Apr to Apr Apr to Apr Apr to Apr Apr to Apr Apr to Apr to Apr to Apr-17 Income Tax for Equity CREE Return and first installment Large Taxpayers Return and payment of the first installment of the income tax surcharge Real Estate Tax 0 11-Apr Apr Apr Apr Apr Apr Apr Apr Apr Apr-17 10% discount 07-Apr-17 Income Tax Surcharge Entities and other Taxpayers Return and payment of the first installment of the income tax surcharge Last two digits 0 10-Apr to Apr Apr to Apr Apr to Apr Apr to Apr Apr to Apr Apr to Apr Apr to Apr Apr to Apr Apr to Apr Apr to Apr to Apr to Apr-17 March Apr Apr Apr Apr Apr Apr Apr Apr Apr Apr-17

6 May 2017 Income Tax Entities and other Taxpayers Return and first installment* Last two digits 36 to May to May to May to May to May to May to May to May-17 *The returns that result in due balance lower than 41 Tax Units, must be paid in one installment. Wealth Tax and Complementary Tax for the standardizartion of the Wealth Tax Return and first installment 0 09-May May May May May May May May May May-17 Value Added Tax - VAT Return and tri-annual payment March - April 2017 January - April May May May May May May May May May May May May May May May May May May May May-17 National Consumption Tax Annual Foreign Assets Return Income Tax Surcharge Entities Entities and other Taxpayers March - April May May May May May May May May May-17 April May May May May May May May May May-17 Last two digits 36 to May to May to May to May to May to May to May to May-17 Return and payment of the first installment of the income tax surcharge 36 to May to May to May to May to May to May to May to May May May-17 Turnover Tax - ICA Vehicle Tax Mar-Apr May-17 10% discount 05-May-17

7 June 2017 Income Tax Large Taxpayers Entities and other Taxpayers Third installment (50%) Second installment 0 08-June June June June June June June June June June June June June June June June June June June June-17 May June June June June June June June June June June-17 Income Tax for Equity CREE Second installment 0 08-June June June June June June June June June June-17 Large Taxpayers Income Tax Surcharge Entities and other Taxpayers Without penalty Real Estate Tax 16-June-17 Payment of second installment of the income tax surcharge Payment of the second installment of the income tax surcharge Last two digits Without penalty Vehicle Tax 23-June June June June June June June June June June June June June June June June June June June June June-17

8 July 2017 National Consumption Tax May - June July July July July July July July July July July-17 Value Added Tax - VAT May - June July July July July July July July July July July-17 Informative Return and Supporting Documentation Transfer Pricing 0 11-July July July July July July July July July July-17 Turnover Tax - ICA May-June of July June July July July July July July July July July July-17

9 August 2017 Annual Foreign Assets Return Individuals Last two digits 99 and Aug and Aug and Aug and Aug and Aug and Aug and Aug and Aug and Aug and Aug and Aug and Aug and Aug and Aug and Aug and Aug-17 July Aug Aug Aug Aug Aug Aug Aug Aug Aug Aug-17 Last two digits Income Tax Individuals* and Heritages 99 and Aug and Aug and Aug and Aug and Aug and Aug and Aug and Aug and Aug and Aug and Aug and Aug and Aug and Aug and Aug and Aug-17 *Individuals (employees, self-employed workers and all other individuals and tax residents).

10 September 2017 Wealth Tax and Complementary Tax for the standardizartion of the Wealth Tax Second installment 0 08-Sept Sept Sept Sept Sept Sept Sept Sept Sept Sept-17 National Consumption Tax Return and bi-monthly payment July - August 2017 July - August Sept Sept Sept Sept Sept Sept Sept Sept Sept Sept-17 Value Added Tax - VAT Withholding and Self- Withholding Tax August Sept Sept Sept Sept Sept Sept Sept Sept Sept Sept-17 Return and four-monthly payment May - August Sept Sept Sept Sept Sept Sept Sept Sept Sept Sept Sept Sept Sept Sept Sept Sept Sept Sept Sept Sept-17 Annual Foreign Assets Return Individuals Last two digits 67 and Sept and Sept and Sept and Sept and Sept and Sept and Sept and Sept and Sept and Sept and Sept and Sept and Sept and Sept and Sept and Sept and Sept and Sept and Sept and Sept and Sept-17 Turnover Tax - ICA July-Aug Sept-17 Income Tax Individuals* and Heritages Last two digits 67 and Sept and Sept and Sept and Sept and Sept and Sept and Sept and Sept and Sept and Sept and Sept and Sept and Sept and Sept and Sept and Sept and Sept and Sept and Sept and Sept and Sept-17 *Individuals (employees, self-employed workers and all other individuals and tax residents).

11 October 2017 Annual Foreign Assets Return Individuals Last two digits 25 and Oct and Oct and Oct and Oct and Oct and Oct and Oct and Oct and Oct and Oct and Oct and Oct and Oct-17 September Oct Oct Oct Oct Oct Oct Oct Oct Oct Oct-17 Last two digits Income Tax Individuals* and Heritages 25 and Oct and Oct and Oct and Oct and Oct and Oct and Oct and Oct and Oct and Oct and Oct and Oct and Oct-17 *Individuals (employees, self-employed workers and all other individuals and tax residents).

12 November 2017 Value Added Tax - VAT September - October Nov Nov Nov Nov Nov Nov Nov Nov Nov Nov-17 National Consumption Tax September - October Nov Nov Nov Nov Nov Nov Nov Nov Nov Nov-17 October Nov Nov Nov Nov Nov Nov Nov Nov Nov Nov-17 Sept-Oct 2017 Turnover Tax - ICA 17-Nov-17

13 December 2017 November Dec Dec Dec Dec Dec Dec Dec Dec Dec Dec-17

14 January 2018 National Consumption Tax Simplified return November - December Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan-18 December Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan-18 November - December 2017 Value Added Tax - VAT Return, tri-annual payment and annual payment September - December 2017 return and last installment of 40% 0 11-Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan-18 Nov-Dec 2017 Turnover Tax - ICA 19-Jan-18

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