Recently, the Ministry of Finance issued a decision (No A 1211/2019) extending the deadline for the filing of corporation tax returns for 2018. The deadline is extended until 29 July 2019.
Legal persons and entities that have not filed an income tax return before publication of the decision and for which the deadline for the filing of the income tax return has not expired as of the date of publication of the decision.
Due to the extension of the deadline for filing the income tax returns, an extension also is granted for the electronic submission of the FY 2018 summarized transfer pricing information table and preparation of the local transfer pricing documentation file (pursuant to paragraph 3 of article 21 of the Tax Procedures Code).
