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in Egypt since you can forward losses, we better submit the tax return as all expenses during the mattered period will be recorded as losses in Income statment since there is no revenue and all expenses are related to the business and could be deducted from next year revenue
No. But the best thing to do is to verify from the local tax authority in that country.
It is better to check your local tax laws what do they state , but if company under construction means the only thing recorded are capital and capital expenditure which all are Balance sheet which has nothing to do with tax and also has no sales / expenses recorded yet .
Yet to be on safe side you can check your local tax consultant or you can be proactive and submit a tax return with zero figures