Submission of the 2024 Tax Returns and Summary Information Table for controlled transactions
Under Decree K.D.P. 359/2025, the deadline for submitting the following tax returns and the Summary Information Table for Controlled Transactions for the 2024 tax year was 30 November 2026.
- Corporate Income Tax Return (T.D.4).
- Personal Income Tax Return (T.D.1) for individuals required to prepare audited or reviewed financial statements, whether or not they are required to submit a Summary Information Table for Controlled Transactions.
- Summary Information Table for Controlled Transactions.
Following a decision by the Commissioner of Taxation under Article 50A(a) of the Assessment and Collection of Taxes Law, Law 4/1978, as amended, no monetary charges will be imposed if the above returns and table are submitted by 28 February 2027.
Transition to the TFA system
The Tax Department has also noted that, as it gradually transitions to the Tax For All (TFA) system, it may no longer be possible from 1 December 2026 to change a tax return’s status from “Final Submission” to “Temporary Receipt”.
How can SPL assist you?
Our Tax Team can assist companies and individuals with preparing and submitting their 2024 tax returns and, where applicable, the Summary Information Table for Controlled Transactions.
For further information or assistance, please contact our Tax Team or contact us here.
