The useful life of the depreciable asset has expired and depreciation has been completed. In this case, do I still need to submit a tax return?

If you have depreciable assets, you are required to declare your assets as of January 1st of each year according to local tax laws. Also, even if the asset has passed its useful life and depreciation has ended, the residual value (5% of the acquisition price) remains.
Therefore, as long as the asset is used for business, a declaration is required.