Costa Rica extends the filing due date for ultimate beneficiary owner return
On 29 April 2021, Costa Rica published the Resolution No. DGT-ICD-R-17-2021 extending the due date for filing the ultimate beneficial owner return in the registry for the year 2021. Originally, the deadline to comply with this obligation was on
See MoreChile: Tax authority extends deadline of income tax return and payments for SMEs
On 30 April 2021, the Tax authority declared that taxpayers may file their 2021 income tax declaration until 31 May 2021, as a way to facilitate compliance with this tax responsibility, which occurs in a period marked by the health emergency and
See MoreMalta: CFR notifies about 2020 Tax Returns for Fiscal Units
On 20 April 2021, the Maltese Commissioner for Revenue (CFR) has notified that the facility to upload and submit the income tax return and the supplemental document for Year of Assessment 2020 required to be filed by a principal taxpayer in respect
See MoreAlgeria: DGT issues a communiqué to extend the filing deadline of tax return 2020
The Directorate General of Taxes has recently issued a communiqué, which provides extension of filing deadline of annual tax returns (including balance sheet and appendices) 2020 until 30 June 2021 for all
See MoreCroatia: Parliament approves second package of measures due to COVID-19
On 7 April 2021, the Croatian Parliament approved all measures proposed by the Government as the second package of measures for the COVID-19 outbreak. Some of the measures are given below: Corporate tax According to the second package, the
See MoreFinland extends filing deadline for CIT returns by one month
On 9 April 2021, Finnish Tax Administration has published an announcement providing one-month extension of filing deadline for corporate income tax returns. Due current pandemic situations, the Tax Administration is giving corporate entities and
See MoreHong Kong: IRD issues profits tax, property tax and employer’s returns for 2020-21
On 1 April 2021, the Inland Revenue Department issued about 210,000 profits tax returns, 120,000 property tax returns and 320,000 employer's returns for the year of assessment 2020-21. About 2.6 million tax returns for individuals will be issued on
See MoreNorway extends the filing deadline for CIT returns
On 6 April 2021, the Norway extends the filing deadline for corporate income tax returns from 31 May 2021 to 20 August 2021 due to coronavirus pandemic. The extension does not apply for petroleum companies (that still must file by 30 April 2021).
See MoreHong Kong: Block Extension Scheme for Lodgement of 2020/21 Tax Returns
On 29 March 2021, Inland Revenue Department (IRD) of Hong Kong has published a circular letter to tax representatives on the block extension scheme for lodgement of 2020/21 Tax Returns. The circular letter is to advise the taxpayers of the return
See MoreExtension of tax compliance due dates amid COVID-19 pandemic
CountryCompliance IssueDue dateExtended Related NewsAustriaCIT payment31-Mar-2130-Jun-21See MoreBelgiumCIT Return30-Jun-2128-Oct-21See MoreBulgariaCIT Return31-Mar-2130-Jun-21See MoreCroatiaCIT Return30-Apr-2130-Jun-21See MoreJapanCIT
See MoreUK: Research on Small Businesses Adopting MTD for VAT
On 23 March 2021 HMRC published the results of research carried out by an independent organisation into how Making Tax Digital (MTD) for VAT has affected small business, and to look at the costs and benefits of adopting MTD. The research focused
See MoreCroatia: Tax Administration extends submission deadline of tax return 2020
Due to COVID-19 outbreak, the tax administration made an update to their tax information related to the emergency page in March 2021. This contains an extension of the 2020 tax return, other related forms and reports submission deadline until 30
See MorePuerto Rico extends tax returns and payments deadlines due to COVID-19 outbreak
On 23 March 2021, the Puerto Rico Treasury Department (PRTD) has issued Administrative Determination No. 21-04 extending the due date for income tax returns and tax payments due to the ongoing COVID-19 pandemic. As a general rule, individuals,
See MoreSlovenia extends the deadlines for annual reports and tax returns
On 17 March 2021, the Slovenian Ministry of Finance released an announcement providing the extension of deadlines for annual reports and tax returns by one month. Accordingly, the deadline for submitting reports to the Agency of the Republic of
See MoreJamaica: TAJ extends tax filing deadline due to COVID-19 pandemic
On 11 March 2021, Tax Administration Jamaica (TAJ) issued a press release extending the tax filing deadline due to COVID-19. TAJ extends the income tax filing deadline from 15 March 2021 to 31 March 2021. This means that companies, partnerships,
See MorePoland extends the deadline for CIT return to 30 June 2021
On 10 March 2021, the Poland’s Ministry of Finance has published a notification extending the deadline for the submission of 2020 annual tax returns and the payment of tax due. Accordingly, companies will have to settle CIT until 30 June 2021
See MoreCzech Republic: Finance ministry extends tax return filing deadline
On 9 March 2021, the Government published Financial Bulletin No. 16/2021, including a decision from Finance Ministry that the submission deadline of income tax return 2020 in paper format is extended from 1 April 2021 until 3 May 2021. On the other
See MoreMalta: CFR extends electronic filing deadline of CIT returns
On 22 February 2021, Malta’s Commissioner for Revenue (CFR) has notified that the deadlines for the electronic filing of corporate income tax (CIT) have been extended as follows: Financial Year EndingManual Return DeadlineElectronic
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