HIBAPRESS
The General Directorate of Taxes has announced that a number of taxpayer categories are required to make their due tax declarations and payments by October 1, 2026, at the latest.
The Directorate clarified, in notices regarding taxpayers' tax obligations, that this deadline applies to companies subject to stamp duties paid based on declaration, companies subject to corporate tax where the accounting year coincides with the calendar year, and taxpayers whose professional income is determined according to the unified professional contribution system and who have opted for quarterly payments.
For companies subject to stamp duties by clearance, stamp duties on screen advertising, and fixed stamp duties paid based on declaration, they are required to submit their declaration of these duties for August 2026, along with the payment of due duties at the same time, electronically, via the "SIMPL- Enregistrement et Timbre" professional electronic services space, which can be accessed through the General Directorate of Taxes' online portal.
Regarding companies subject to corporate tax, where the accounting year coincides with the calendar year, they are obligated to pay the third advance payment for the year 2026, electronically, before October 1, 2026, via the "SIMPL-IS" professional electronic services space.
In this regard, the Directorate reminded that if a company considers that the amount of one or more advance payments related to the accounting year 2026 is equal to or exceeds the tax that will be due for that year, it can electronically submit a declaration for exemption from payment, at least fifteen days before the due date of the next payment, via the "SIMPL-IS" professional electronic services space.
As for taxpayers whose professional income is determined according to the unified professional contribution system and who have opted for quarterly payments, they must pay the third quarterly payment electronically, via the "SIMPL-CPU" professional electronic services space.
