On 9 June 2020, the Ministry of Finance announced on its website that the so-called next liberation package III has been approved to extend and extend certain tax exemptions, tax accessories and administrative fees due to an emergency caused by the spread of coronavirus. Tax measures included in the Liberation Package III adopted by the government:

• The income tax return for 2019 for both natural and legal persons can be filed without any sanctions and the tax must be paid by 18 August 2020. However, this relief does not apply to those legal entities whose tax period is the financial year. Furthermore, this relief does not apply to entities whose tax administrator is the Specialized Tax Office. These entities may apply for an extension of the deadline for filing a tax return individually.
• Based on the decision of the Minister of Finance, which is published in the Financial Bulletin No. 9/2020, there is a waiver of sanctions resulting from the filing of tax returns and payment of tax after the statutory deadline (1 April 2020 or 1 July 2020). Therefore, if the return is filed and the tax is paid no later than 18 August 2020, then the fine for late filing of the return and interest on arrears for late payment are automatically waived. If the deadline of 18 August 2020 is not met, then both sanctions (fine and interest) will be calculated from the original day of the statutory period (ie from 1 April 2020 or 1 July 2020).
• VAT remission for free supply of basic protective equipment, especially veils, respirators, disinfectants, etc., for which the obligation to declare tax arose in the period from 18 May 2020 to 31 July 2020.
• Automatic waiver of interest on arrears and interest on arrears arising from 12 March 2020 to 31 December 2020 in cases where the tax administrator has individually authorized deferral or payment in installments for reasons related to coronavirus.
• Waiver of the administrative fee for submitting applications to the tax or customs office made before the end of 2020 (application for delay or payment of tax, application for waiver of interest on arrears, application for waiver of a fine for failure to submit an inspection report, etc.).
• The waiver of sanctions based on the decision of the Minister of Finance for late submission also applies to late submission of a notification of exempt personal income, if the notification is submitted no later than 18 August 2020. Similarly, the fine for late submission of personal income tax bills from dependent activities collected by deduction in the form of advances submitted by the employer, if the statement was submitted by 31 May 2020.
• Natural persons who were obliged to file an additional tax return for 2018 due to a change in the method of application of expenses or due to the start of accounting in 2019 are also waived sanctions for late submission of this additional return and payment of this tax, but only if the return is filed and the tax paid by 18 August 2020.