TAX PROCESS QUESTIONNAIRE

COMPANY NAME:

NAME OF INDIVIDUAL
COMPLETING THIS
FORM:

PHONE NUMBER:

EMAIL:

CORPORATE INCOME/FRANCHISE TAXES

• In what countries do you operate?

• Do you file corporate income and/or franchise tax returns in each of these countries?
− If yes, please provide copies of your income and/or franchise tax returns for all years for each country since
inception that have not previously been provided to the (City) headquarters. Please also provide any local,
county, provincial, or city income and/or franchise tax returns that have not previously been provided.
− If no, please explain why and provide returns as instructed above for any countries where you do file
returns.
• Please identify who in your organization is responsible for these filings, including name, phone number and
email.
• If you use an outside firm to assist with the preparation of the returns, please provide the name of the firm,
name of the contact that you work with, and the phone number and email of the contact.

VAT, GST, BT, JCT AND OTHER INDIRECT TAXES

• Do you file indirect business tax returns in each of the countries/provinces/counties/cities/other jurisdiction
where you operate?
− If yes, please provide copies of your (#) most recent tax returns for each country/province/county/city/other
jurisdiction that have not previously been provided to the (City) headquarters.
− If no, please explain why and provide your (#) most recent tax returns for any
countries/provinces/counties/cities/other jurisdiction where you do file returns.
• Please identify who in your organization is responsible for these filings, including name, phone number and
email.
• If you use an outside firm to assist with the preparation of the returns, please provide the name of the firm,
name of the contact that you work with, and the phone number and email of the contact.

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 PAYROLL TAXES

• Do you file payroll tax returns in each of the countries/provinces/counties/cities/other jurisdiction where you
operate?
− If yes, please provide copies of your (#) most recent years’ tax returns for each
country/province/county/city/other jurisdiction that have not previously been provided to the (City)
headquarters.
− If no, please explain why and provide your (#) most recent years’ tax returns for any
countries/provinces/counties/cities/other jurisdiction where you do file returns.
• Please identify who in your organization is responsible for these filings, including name, phone number and
email.
• If you use an outside firm to assist with the preparation of the returns, please provide the name of the firm,
name of the contact that you work with, and the phone number and email of the contact.

BUSINESS TAXES AND/OR LICENSES

• Do you file business tax and/or license returns in each of the countries/provinces/counties/cities/other
jurisdiction where you operate?
− If yes, please provide copies of your (#) most recent years’ tax returns for each
country/province/county/city/other jurisdiction that have not previously been provided to the (City)
headquarters.
− If no, please explain why and provide your (#) most recent years’ tax returns for any
countries/provinces/counties/cities/other jurisdiction where you do file returns.
• Please identify who in your organization is responsible for these filings, including name, phone number and
email.
• If you use an outside firm to assist with the preparation of the returns, please provide the name of the firm,
name of the contact that you work with, and the phone number and email of the contact.

PROPERTY TAXES

• Do you file property tax and/or license returns in each of the countries/provinces/counties/cities/other
jurisdiction where you operate?
− If yes, please provide copies of your (#) most recent years’ tax returns for each
country/province/county/city/other jurisdiction that have not previously been provided to the (City)
headquarters.
− If no, please explain why and provide your (#) most recent years’ tax returns for any
countries/provinces/counties/cities/other jurisdiction where you do file returns.
• Please identify who in your organization is responsible for these filings, including name, phone number and
email.
• If you use an outside firm to assist with the preparation of the returns, please provide the name of the firm,
name of the contact that you work with, and the phone number and email of the contact.

• CORPORATE INCOME TAX WITHHOLDING

• Have you filed any corporate income tax withholding for payments made from your country of operation to
another foreign jurisdiction?

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 − If yes, please indicate the countries involved and the reason for the withholding.
• Please provide documentation supporting the withholding amounts for the current and previous tax year.

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 • OTHER TAX MATTERS

• If known, please indicate what debt/equity requirement exists within your country of operation.
• Are we currently compliant with this requirement?
• If known, what is our current debt/equity ratio?
• What are the consequences of non-compliance?
• Are you currently under audit with respect to any tax matters?
− If yes, please briefly explain what is currently being audited and your expectations regarding the outcome.
• Are you aware of any areas where we may have some tax risk?
− If yes, please briefly explain the risk areas and potential exposure amount in your local currency.
− If not clear in the income tax returns being provided, please provide the most recent tax year-end
cumulative (life-to-date) Net Operating Loss (NOL) balance available to offset future taxable income in your
local currency.

Thank you very much for your cooperation.

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