Note on the legal basis, September 2026. This page refers to Law No. 8438 of December 28, 1998, on income tax, which is no longer in effect.Read More

Historical post, July 25, 2020. This post pertains to reporting obligations for the 2019 or 2020 fiscal year. Current deadlines and formats may….Read More

Key points In April 2020, the Ministry of Finance extended the DIVA (Annual Individual Income Declaration) deadline to July 31 only for those...Read More

In the Official Gazette 23-2019 dated 02/26/2019, the latest instruction from the Ministry of Finance for some additions/changes to the instruction “On the tax on income..." was published.Read More

Key points: Each year, the taxpayer electronically submits the income tax return and the accounting balance sheet, together with the financial statements and their schedules. The main statements….Read More

Update, September 2026. The simplified small business profit tax regime described below no longer exists. It was repealed by….Read More