Waiver of Penalties and Interest for the Filing of Corporation Top-Up Tax Notifications and GloBE Information Returns (“GIR”) and Payment of Corporation Top-Up Tax

This guidance provides updated information on the deadline for filing Corporation Top-Up Tax Notifications and GIRs and the imposition of penalties and interest for late filing and payment.

📄 Download: Guidance on the Filing of Corporation Top-Up Tax Returns and Payment of Top-Up Tax for Income Year 2024