On 2 April 2020, the Directorate General of Taxes (DGT) issued a communiqué related to the further extension of deadline of income tax return and income tax payments. According to this communiqué, the following measures are provided:
Corporate income tax
The deadlines for the monthly tax return G n° 50 and payment for February and March 2020 are extended to 20 May 2020. The annual tax return submission of fiscal year 2019 is to be postponed until 31 May 2020 for the taxpayers registered at the Directorate of Large Companies (DGE) and corporate tax payments should be settled within 20 days following the submission of the annual tax return. The subscription deadline for the annual results declaration (balance sheet and appendices) is extended until 30 June 2020.
Individual income tax
The deadline for subscribing to the annual income tax return (IRG / domicile) is extended until 30 June 2020. The monthly tax return G n° 50 submission of February and March and the remittance of their related monthly taxes for individuals is to be postponed until 20 May 2020.
VAT
The remittance related to taxpayer’s monthly taxes (notably VAT and TAP, etc.) is to be postponed until 20 May 2020.
