You need to consult with a local tax professional.
An income tax return for a corporation (1120 or 1120-S) is required to be filed every tax year regardless of whether or not the corporation has any income or expenses. There are penalties for failure to file a corporate return.
See https://www.irs.gov/instructions/i1120s#en_US_2021_publink11515kd0e292
See also https://www.irs.gov/instructions/i1120#en_US_2022_publink11455td0e333
