When must a company that is not large submit its tax return?

The requirement for a company that is not classified as large to submit its tax return is typically within one year after the end of the accounting period. This timeframe allows smaller businesses adequate time to prepare their financial statements and ensure that all income and deductions are properly accounted for before filing. Tax laws often stipulate that businesses must adhere to certain reporting periods, and smaller companies are generally given a longer deadline compared to larger enterprises due to their simpler financial structures and reporting requirements.

The other options suggest deadlines that either are too short or lack specificity as to the established tax filing rules. For instance, expecting a tax return to be filed within six months may not accommodate the needed time for documentation and financial preparations, while suggesting discretion in the filing timeline could lead to inconsistencies and potential non-compliance with tax regulations. Thus, the one-year timeframe aligns with regulatory expectations for smaller corporations to ensure thorough and accurate reporting.