The following are the minimum filing requirements for persons submitting Income Tax Returns for a Corporation.
1. Financial Statements (in accordance with International Financial Reporting Standards – IFRS) including
a. The Balance Sheet for the end of the period
b.Income Statement for the end of the period
c.Statement of Cash Flows
d. Statement of Retained Earnings
2. The Statements listed above must be signed
3. The Statements listed above must be audited
4. All required schedules on the tax return must be completed (Uncompleted Schedules may lead to the rejection of the entire tax return)
5.The tax submissions must be signed.