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Policy Notes

Failure to File Corporation Tax Returns - Delinquent Companies

Company owners are reminded of their responsibility to file annual Corporation Tax (CIT) returns, regardless of profits, losses or no assessable income. To this effect, the Authority has issued a Policy Note for Delinquent Companies on their failure to file.

Companies which have not carried on a business and have not filed CIT returns, are required to register and file CIT returns from Income Year 2017 in TAMIS, on or before September 15, 2021. For income years prior to Income Year 2017, such companies are required to submit an affidavit acknowledging the periods for which no CIT returns have been filed and the period for which the company has not carried on business. Please upload this information as supporting documents within the 2017 CIT filing in TAMIS.

Click here to view the Policy Note PPG No. 001/2021