Pillar 9
Compliance calendar
The master deadline layer is now live with country filters, date-ordered entries, and schema-ready records for future ICS exports and year/month drill-down pages.
Seed deadlines
10
Countries
3
Target scale
100+
CH
Switzerland
1 seeded deadline
GB
United Kingdom
2 seeded deadlines
US
United States
7 seeded deadlines
Upcoming seeded deadlines
US · federal
Calendar-year domestic reporting corporation filing Form 1120 with attached Form 5472.
$25,000 base penalty for failure to file or maintain records.
US · california
California LLC annual tax payment for calendar-year entities using FTB 3522.
Late-payment penalties and interest may apply.
US · florida
Florida annual report deadline for LLCs, profit corporations, LPs, and LLLPs.
For LLCs, a $400 late fee generally applies after May 1 if the company wants to remain active.
US · florida
Florida corporate income or franchise tax return due date example for a calendar-year taxpayer with a December 31, 2025 year end.
Florida says the return is generally due the later of the state-law due date or the 15th day after the related federal return due date without extension, so late-filing and late-payment exposure still needs a Florida-specific check.
US · texas
Texas annual franchise tax report and associated information report.
$50 late-filing penalty can apply even when no tax is due.
CH · federal
Swiss VAT return and payment rule for a quarter ending March 31, 2026: generally due within 60 days after the reporting period.
Late filing or payment can create Swiss VAT exposure even when the invoice rate itself was correct.
US · delaware
Delaware annual LLC tax due for LLCs formed in Delaware.
$200 penalty plus 1.5% monthly interest can apply when the annual tax is not paid on time.
US · california
California estimated LLC fee payment for calendar-year entities using FTB 3536.
Late-payment penalties and interest can apply if the California LLC estimated fee is underpaid or paid late.
GB · hmrc
Register for Self Assessment if you need to send a return for the 2025-2026 UK tax year and have not sent one before.
HMRC says late registrants are sent a different filing deadline, generally 3 months from the date on the letter or email.
GB · hmrc
Online filing and general payment deadline for the 2025-2026 Self Assessment tax year.
Late filing starts with a £100 penalty and can escalate after 3, 6, and 12 months.
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.