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 that missed the general 30 April 2020 filing and payment deadlines for the 2019 annual income tax return (AITR) to fulfill their filing and payment obligations without being subject to penalties and interest.
The decree is effective as from 15 May 2020, its date of publication in the official gazette.
