The Inland Revenue Department has advised corporations whose fiscal periods ended any time between January 1 and September 30, 2013, whether resident or non-resident, that they must file their tax returns on or before Saturday, March 15, 2014, as in accordance with the Income Tax Act.

In addition, any estimated and unpaid tax must be paid to the Inland Revenue Department no later than March 15, 2014. Failure to file the return by that date, or to estimate the tax payable, will incur a penalty of $500 and an additional fine of five per cent of the tax assessed and unpaid.

Electronic filing is the preferred method for the submission of the corporation tax returns and other documents, but the manual filing of such documents, will remain an available option for the 2013 income year. The Inland Revenue Department???s website is

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