The Belgian tax authorities have revealed that corporate tax returns for assessment year 2013 will be due on August 21 next for paper filing and September 18 if filing electronically.
These dates apply to resident and non-resident companies, and not-for-profit legal entities, with a financial year closing on December 31 2012.
It is understood that collective extensions will not be granted and individual entities will only get more time to file if the circumstances are outside anyone’s control.