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.

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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

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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

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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

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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,

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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

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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

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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.

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Ghana: Parliament approves tax measures in response to COVID-19 outbreak

19 May, 2020

On 1 May 2020, the Parliament of Ghana passed the Income Tax (Amendment) Bill 2020 to introduce several emergency tax measures in response to Covid-19 pandemic. The approved income tax measures are as follows: An individual who makes withdrawals

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Colombia extends annual financial statements filing deadline amid COVID-19

17 May, 2020

On 8 May 2020, Colombia has issued Circular Letter 100-000009 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

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Uruguay further extends tax returns submission deadlines amid COVID-19 pandemic

15 May, 2020

The Directorate General of Taxation (DGI) of Uruguay has published Resolution 707/2020 of 20 April 2020. The resolution extends deadline for annual tax payment and returns due to COVID-19 pandemic. This includes that taxpayers, except those

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Belgium revises tax return filing deadlines

15 May, 2020

On 5 May 2020, the Belgian Ministry of Finance has announced that "Tax-on-web" on the MyMinFin portal is now available for income tax returns. The announcement also lists out the tax return filing deadlines for individual and companies in 2020, as

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Australia extends lodgment due date amid COVID-19 pandemic

15 May, 2020

In response to COVID-19, the Australian taxation office (ATO) extended the lodgment day for 2018–19 company tax returns for many companies: Returns that were due on 15 May 2020 under the tax agent lodgment program have been automatically

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Nigeria: FIRS issues several Circulars on provisions of tax laws amended by Finance Act 2019

14 May, 2020

On 9 May 2020, the Federal Internal Revenue Service (FIRS) issued the following Information Circulars numbered through 2020/02 – 08. The Circulars provides guidance to stakeholders regarding the interpretation of the amendments to extant tax laws

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Peru: SUNAT further modifies tax filing deadline amid COVID-19 pandemic

11 May, 2020

On 29 April 2020, the Peruvian tax authorities (SUNAT) issued Resolution No. 075-2020/SUNAT in the Official Gazette modifying previous Resolution No. 055-2020/SUNAT and 065-2020/SUNAT in response to COVID-19 pandemic. The Resolution further

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Malta extends electronic filing extension of CIT returns amid COVID-19

04 May, 2020

On 29 April 2020, Malta’s Commissioner for Revenue has notified that the deadlines for the electronic filing of corporate income tax (CIT) returns for the have been extended as follows: Financial Year EndingManual Return DeadlineElectronic

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Colombia modifies deadlines for filing annual financial statements amid COVID-19

03 May, 2020

On 24 April 2020, Colombia has issued Circular Letter 100-000008 modifying the deadlines for filing financial statements for the year 2019 due to COVID-19 pandemic. The Circular Letter modifies the previous Circular Letter 100-000007 of 8 April

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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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