Submission of income tax declaration of legal entities

June 7, 2019

All legal entities are required to submit a tax return electronically for all their income.

Tax returns are submitted in the single form N, which covers all forms of legal entities.

The income tax return is filed until the last business day of the sixth month since the end of the tax year. For the tax year from 01/01/2018 to 31/12/2018 the closing date for submission of the declaration is 28/06/2019.