Colombia extends annual financial statements filing deadline again amid COVID-19

31 May, 2020

On 26 May 2020, Colombia has issued Circular Letter 100-000010 extending the deadlines for filing financial statements for the year 2019 due to COVID-19 pandemic. The deadline for companies (including branches of foreign companies) for filing

See More

Bolivia: Government declares to extend tax filing deadline for corporations

31 May, 2020

The Government body has recently announced following tax relief measures amid coronavirus pandemic: On 28 May 2020, the Minister of Economy and Finance announced that the national government will issue a Supreme Decree 4249 that postpones the

See More

Panama further extends return submission deadline

31 May, 2020

On 27 May 2020, Executive Decree No. 298 was approved, which adopted tax measures in response to COVID-19 pandemic. The Individual and corporate income tax returns filing deadline for taxable year 2019 is further extended until 17 July 2020.

See More

Thailand extends online returns filing deadlines amid COVID-19 pandemic

29 May, 2020

On 12 May 2020, the Thai Ministry of Finance announced extended deadlines for online monthly withholding returns, VAT returns for domestic sales and for reverse charge on overseas payments, and specific business tax returns, due to COVID-19

See More

Netherlands introduces emergency package 2.0 in response to COVID-19 pandemic

28 May, 2020

On 20 May 2020, the government of the Netherlands further announced relief measures (emergency package 2.0) in response to COVID-19 pandemic. The key issues of extended and new measures in “emergency package 2.0” is following: The

See More

Cyprus: Minister of Finance extends deadline for submission of tax returns

28 May, 2020

On 22 May 2020, the government of Cyprus issued a Decree on the Certification and Collection of Taxes of 2020 (KDP 220/2020) that extended the deadline for the submission of the income tax returns for the year 2018 for corporations (TF4) and for

See More

Colombia extends payment deadline for MSMEs amid COVID-19 pandemic

27 May, 2020

On 13 May 2020, the Colombian Ministry of Finance and Public Credit has published Decree 655 by which the payment of the second installment of income tax has been extended until November 2020 for micro, small and medium-sized enterprises (MSMEs)

See More

Canada: CRA extends the corporate individual tax return deadline

27 May, 2020

On 25 May 2020, the Canadian Revenue Authority (CRA) announced new extended deadlines for corporations and trusts in response to COVID-19 pandemic. According to the announcement, the CRA will allow an extension up to 1 September 2020 for

See More

Egypt approves Law adopting a number of financial rules amid COVID-19 pandemic

27 May, 2020

On 7 May 2020, the Egyptian President Abdel Fattah El-Sisi has approved Law 24 of 2020 regarding some financial rules in response to COVID-19 pandemic, along with other decisions that include important facilities regarding the real estate tax,

See More

Ethiopia: Council of Ministers adopts economic measures due to COVID-19 pandemic

25 May, 2020

On 26 April 2020, the Council of Ministers of Ethiopia has adopted a number of economic measures in response to coronavirus outbreak. Following the decision of the Council of Ministers, the Ministry of Finance has issued Directive No.64/2020

See More

Norway issues revised budget for the fiscal year 2020

25 May, 2020

On May 12, 2020, the Norwegian government submitted a proposal for a revised budget for 2020. The revised budget includes increased flexibility for taxpayers to request an extension of tax obligations due to difficulties related to the COVID 19

See More

El Salvador provides additional time for filing and payment of 2019 AITR

24 May, 2020

On 14 May 2020, the legislative assembly passed Legislative Decree No. 643 which provides additional relief to taxpayers in light of the ongoing coronavirus (COVID-19) situation. The relief includes additional time to 30 June 2020 for taxpayers

See More

Sri Lanka revises tax return submission deadline

24 May, 2020

On 18 May 2020, the Inland Revenue Department (IRD) of Sri Lanka issued a public notice declaring further extension for the submission of returns up to 15 July 2020 except Transfer pricing disclosure form. However previous notice issued under

See More

Romania introduces 10% discount provision on quarterly tax payments

24 May, 2020

On 15 May 2020, Romania has published Law No. 54 in the official gazette no. 396, which provides a discount provision on corporate income tax due for the 2nd and 3rd quarters of 2020 in response to the COVID-19 pandemic. This provision

See More

Canada: Federal Court of Appeal makes a decision on a case regarding GAAR

22 May, 2020

On 5 May 2020, the Federal Court of Appeal has made a decision on a case entitled, “2018 TCC 187”, which was against the tax authorities, but in favor of the Tax Court of Canada's decision or the taxpayer. The Federal Court finds that the loss

See More

Brazil: Ministry of Economy extends the installment terms of tax deadlines

22 May, 2020

On 12 May 2020, the Ministry of Economy announced an extension of the deadlines for tax installments due in May, June, and July 2020 up to the last business days of August, October and December 2020. The extended dates are provided by Ordinance No.

See More

Kenya submits the finance bill 2020 to parliament

20 May, 2020

On 6 May 2020, the finance bill for 2020 was presented to the National Assembly National Assembly for its consideration. The bill includes the following proposals related to corporate income tax; Introduction a minimum tax payable at 1% of gross

See More

Indonesia: DGT issues guidance on annual income tax returns FY 2019

20 May, 2020

On 27 April 2020, the Directorate General of Taxation (DGT) issued the Regulation PER-06/PJ/2020 that outlines specific procedures for taxpayers to follow when submitting their 2019 Annual Income Tax Return (AITR) during the COVID-19 pandemic.

See More