The Tax Department informs that, with a new decision of the Commissioner of Taxation, it is possible to submit until 30November 2025 the Income Tax Return of the Company (TF4) and Self-Employed with Obligation to Prepare Accounts (TF1 account), for the Tax Year 2023, without the imposition of a Financial Burden by persons who are not obliged to submit a Summary Table of Information on Controlled Transactions.
Submission of Declarations after 30November 2025 entails the imposition of a financial charge of €100 for non-timely submission.
It is noted that 30November 2025 is also the deadline for the submission of the Income Tax Return for the tax year 2023 by a person who, based on the provisions of article 33(10) of the Income Tax Laws of 2003 to (No.2) of 2024, is obliged to submit a Summary Table of Information on Controlled Transactions.
