The original deadline was July 1, 2024. At the request of the Association of Tax Advisors, the Tax Department (DIMP) decided to give taxpayers a bit more time due to the introduction of the new digital form. It provides all taxpayers, including their tax advisors, an extra month to comply.
As is known from the fiscal year 2023 onwards, companies must file the corporate income tax return electronically via the "BO impuesto" portal.

Filing the return and making the payment

The last day to file the return and pay for corporate income tax for the year 2023 is July 31, 2024. If you can not file the definitive return by July 31, you must file a provisional return and make the corresponding payment no later than July 31, 2024. The inspector will evaluate the request, and if the taxpayer meets the conditions for an extension, the last day to file the definitive return and make the corresponding payment will be December 2, 2024.

Non-compliance

Taxpayers who do not file their definitive return will receive an additional assessment, including a fine. The same applies if the taxpayer paid less than declared in corporate income tax. The fine for not filing the return is a maximum of Afl. 2,500. If the taxpayer does not pay or correctly pay the corporate income tax, the fine is a maximum of Afl. 10,000.

The Tax Department advises all corporate income taxpayers or their tax advisors not to wait until the last moment to file the return and pay the corresponding corporate income tax to avoid an additional assessment (naheffingsaanslag) and a fine for non-compliance.