On 8 December 2020, the Government Officially published a Law, which provides tax measures included as part of the 2021 Budget. The key measures are given below:
- The Law introduced new deadline for filing annual corporate income tax returns up to 30 June of the following year.
- This Law changes the due date for advance corporate tax installments from 15 December to 1 December, for both monthly and quarterly installment taxpayers and it will apply from 2021.
- An extension of the reinvestment tax incentives for manufacturing companies operating in high unemployment municipalities until the end of 2023.
- From 1 January 2021, profits and losses from transactions with shares performed only on EU/EEA regulated markets.
