Tax Treatment - Entities that are Dormant or have not yet started Operations

Entities that are Dormant or have not yet started Operations - PDF

159. Entities that are Dormant or have not yet started Operations.pdf

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1. Companies, co-operative societies, limited liability partnerships, and trust bodies are all required to file tax returns, even if they are dormant, in the same way, they were in previous years.

2. They do not have to report the estimated tax payable (Form CP 204) if they have not started operations.

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1. 公司、合作社、有限责任合伙企业 [LLP] 和信托机构都需要申报，即使它们处于休眠状态。

2. 如果他们从来都没有开始运营过，则不必提交暂估应缴税（CP 204 表格）。

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