A dissolution tax return and a liquidation tax return

A dissolution tax return and a liquidation tax return respectively has to filed for company dissolution and liquidation.

1. Dissolution tax return
To file a corporation tax and consumption tax return for the period from the year end of the last fiscal year to the date of dissolution, it has to be filed mainly within next two month from the dissolution date. We also have to report the dissolution FY to both national and local tax office separately from tax return filing and RD Tax Relief.

2. Liquidation tax return
To file a liquidation tax return, it has to be filed mainly within next one month from the date when residual property (if any) is completely decided after dissolution tax return. We also have to report the liquidation FY to both national and local tax office separately from tax return filing.