Revision of annual corporate income tax return forms

Type: Legislation

Revision part of the forms and filing instructions of the “Annual Tax Return of the People’s Republic of China for Corporate Income Tax (Class A, 2017 Edition)”. Cancellation of filing and reporting requirements for deduction of R&D expenses. For tax-related matters in previous years, adjustments shall be made in accordance with relevant rules of the corporate income tax return for the corresponding year. 

Effective date: During 2019-2020 

Source

Share on Social Media

Tax Technology Alerts

Type: Legislation California’s AB 2829, proposing a 5% tax on digital advertising service revenues, failed to pass committee before the deadline. Senator Steve Glazer introduced

Type: Legislation Estonia is set to introduce optional mandatory e-invoicing from January 2025, allowing registered e-invoicing recipients to request digital invoices. The amendments to the

Type: Legislation The Saudi Zakat, Tax, and Customs Authority (ZATCA) announced on April 26, 2024, the detailed criteria for the eleventh wave of the integration