On 27 July 2021, the National Tax Service declared the issuance of Resolution No. 102100000009 of 27 July 2021. According to the Resolution, the paper filing or electronically filing of financial statements and other reports is extended until 31 August 2021, which was due on 31 March 2021. This due date includes annual report, financial statements, external audit opinion, tax opinion, report of minimum tax procedures, complementary tax information, and/or transfer pricing study, Electronic Forms 605 and 601. Note that, this extended date does not apply for the submission of the return and payment for the fiscal year ended 31 March 2021.
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