Nigeria: FIRS announces new measures for coronavirus impact

30 April, 2020

The Federal Inland Revenue Service (FIRS) made some announcement of tax measures during COVID-19 outbreak: On 30 April 2020, the FIRS published a Public Notice, which provides that no interest and penalties will be charged to taxpayers having

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Egypt: Tax measures in response to COVID-19 pandemic

30 April, 2020

Recently, the Egyptian Government has announced several tax measures to mitigate the financial effect in response to the COVID-19 pandemic. The main tax measures are as following: Capital Gains: the extension of the suspension from the taxation

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COVID-19: Malaysia publishes third amendment providing further extension of deadline

30 April, 2020

On 28 April 2020, Malaysian Inland Revenue Board (IRB) has published third amendment to the return form filing programme for the year 2020 with further extending the deadlines for the filing of tax returns and making tax payments for companies,

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COVID-19: Myanmar announces tax relief plan

30 April, 2020

On 27 April 2020, the Myanmar Government published its COVID-19 Economic Relief Plan in response to the coronavirus outbreak. The relief package includes the following tax relief measures. Defer Corporate Income Tax (Q2 payments expiring on 31

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China extends monthly tax returns filing deadline amid COVID-19 pandemic

30 April, 2020

On 27 April 2020, the State Taxation Administration (STA) has announced the extension of deadline for filing monthly tax returns and tax payment for May 2020 from 15 May 2020 to 22 May 2020, due to the COVID-19

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COVID-19: Norway extends the filing deadline for corporate tax return

28 April, 2020

On 16 April 2020, the Norwegian Ministry of Finance announced that the deadline for submitting the tax return is postponed from 31 May 2020 to 31 August 2020. The ministry also announced that there will be no further extensions. However,

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COVID-19: Serbia postpones the deadlines for filing corporate income tax returns

26 April, 2020

On 16 April 2020, the government of Serbia has adopted a decree that postponed the deadlines for filing corporate income tax returns and for submitting annual financial statements or for other actions required of certain regulated companies. The

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Denmark: President announces to postpone a Bill for amending CFC rules

26 April, 2020

On 15 April 2020, the Prime Minister informed the president of the parliament that some of proposed legislation need to be postponed during COVID-19 pandemic. One of the proposed legislation is Bill L48, which provides the transpose in existing CFC

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Sri Lanka extends return filing deadlines amid COVID-19 pandemic

25 April, 2020

On 21 April 2020, the Inland Revenue Department (IRD) of Sri Lanka announced extended deadlines for certain tax returns to 31 May 2020 in response to COVID-19 pandemic. The IRD announced revise due date for the following tax returns: Annual

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Turkey extends CIT return filings and payments deadline for 2019

23 April, 2020

On 17 April 2020, the Turkish Revenue Administration has published Circular No 127 on its website regarding the extension of Corporate Income Tax (CIT) return filings and payments deadline for the fiscal year 2019. The CIT returns for the fiscal

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Puerto Rico: Governor signs amendments to the Tax Reform

22 April, 2020

On 19 April 2020, the Puerto Rican Office of the Governor has announced that Governor Wanda Vázquez Garced has signed tax reform bill for individuals and businesses. The bill includes the following tax measure: an additional reduction of 3% on

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Vietnam: Tax measure due to COVID-19 pandemic

20 April, 2020

On 8 April 2020, Prime Minister of Vietnam approved Decree No 41/2020/ND-CP about the extension of deadlines for tax and land use fee payments to support businesses suffering from the COVID-19 pandemic. The main measures of the Decree are as

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Taiwan: MOF extends tax return deadline due to COVID-19

20 April, 2020

On 13 April 2020, Taiwan’s Ministry of Finance (MOF) has extended tax filing and payment deadlines for corporate income tax and individual income tax amid COVID-19 pandemic. The main measures are as following: Corporate income tax original due

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New Zealand announces temporary loss carry-back scheme in response to COVID-19

20 April, 2020

On 15 April 2020, New Zealand has announced a temporary loss carry-back scheme in response to COVID-19 to support customers in the current uncertain economic environment. Businesses expecting to make a loss in either the 2020 year or the 2021

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Dominican Republic: DGII grants new facilities to taxpayers due to COVID-19 impact

20 April, 2020

On 12 April 2020, the General Directorate of Internal Taxes (DGII) approved new tax relief measures in response to coronavirus outbreak. This includes: the submission due date of Form IR-17 or other withholding and complementary remuneration,

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COVID-19: Finland extends the deadline for corporate tax returns by one month

20 April, 2020

On 9 April 2020, the Finnish tax administration announced an extension of filing deadline for corporate tax returns by one month due to coronavirus outbreak. Corporate entities and benefits under joint administration whose accounting period ended

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Estonia: Parliament passes supplementary budget amid COVID-19 pandemic

20 April, 2020

On 15 April 2020, The Estonian Parliament has issued a press release announcing that the Act on the supplementary budget has been passed to implement the economic measures related to the spread of the COVID-19. The aim of the measures is to

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Netherlands extends tax payment due dates

20 April, 2020

To help businesses and employers amid COVID-19 pandemic, the Dutch Tax and Customs Administration (Belastingdienst) has implemented a number of tax measures. Tax payment extension income tax, VAT, vpb and payroll tax: Taxpayers can apply for a

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