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Notice

Tax filing deadline extended to 31 May 2026 - Learn more

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Taxation

Required Documents

Attached Documents

The cessation of business declaration must be accompanied by the information and documents proving its validity and required to determine the taxable profit, particularly the following documents:

  • In case of sale: the sale contract or assignment of the leased premises.
  • In case of bankruptcy: the bankruptcy judgment.
  • Expiry of the company’s fixed term or decision of the partners / shareholders:
    • The company’s articles of association showing the company’s duration, where the cessation is due to the expiry of the company’s fixed term.
    • The minutes of the partners’ decision to cease business in the case of partnerships.
    • The minutes of the extraordinary general assembly decision to cease business in the case of capital companies.
  • In case of liquidation: the liquidator’s report.
  • In case of death: the death certificate.
  • In case of complete consumption or disposal of the establishment: the disposal decision.
  • In case of merger: the merger agreement.
  • In the case of persons exempt from declaring profits other than companies:
    • The decision withdrawing the official notice or authorization.
    • The articles of association, if they provide for a fixed term and the cessation is due to the expiry of that term.
    • The decision taken to cease business.

Notes

  • A taxpayer who submits a final cessation of business declaration must continue to submit the annual non-practice of business declaration within the annual declaration deadline, after completion of liquidation and until removal from the Commercial Register, Civil Register, or professional syndicate.
  • A taxpayer who submits a temporary cessation of business declaration must submit the annual declaration within the legal deadline for the first year in which the interruption occurred. The taxpayer remains required to submit the annual non-practice of business declaration within the annual declaration deadline throughout the interruption period, until the tax administration is notified of the resumption of business. The taxpayer must keep all accounting books and records used at the date of temporary cessation, for use when business resumes. The opening balances upon resumption must match the account balances at the date of cessation.
  • Subject to the legal provisions that provide for the continuity of contracts, failure to declare cessation of business does not exempt the taxpayer from responsibility for paying taxes due for the period during which the taxable activity was carried out, whether such taxes were assessed or became collectible before or after cessation.