When is annual information reported?

Annual information returns must be filed once a year. In most cases, the deadline for filing is January 31 after the end of the year when the payments were made. 

In addition, the following annual information returns have an exceptional filing deadline:

• 15 February 2024: Interest income subject to tax at source
• 26 February 2024: Shareholder loans

If the filing deadline falls on a Saturday, Sunday or other holiday, the deadline for when the return must arrive at the Tax Administration is extended to the next business day.

Did you file your annual information return late?

If you file your annual information return late, you may have to pay a negligence penalty. For more information, see the Tax Administration’s guidance on negligence penalties for third-party filers.

In some cases, you may be granted an extension to the filing deadline. See instructions for requesting an extension.