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An annual return is required for any country/jurisdiction where you are incorporated. The date of the annual return is usually 1st January every year or the anniversary of your incorporation date, depending on the jurisdiction. Your annual return gives the local government an update of your latest company information (not related to tax, revenue).
A tax return, which is only required in some jurisdictions, provides a breakdown of your revenue, expenses (in many cases) and profits, and may include a finance statement if required.