Generally, corporate income tax (CIT) filing deadline for year ended 31 December 2020 will be 30 April 2021. According to the Article 30 of the executive regulations of the Income Tax Law No. 24 of 2018, the General Tax Authority (GTA) may grant an extension for the deadline to file tax returns for a period of up to 4 months. And the request with proof of support for such application should be submitted 60 days prior to the original tax return submission deadline. Therefore, extension applications must be submitted to the General Tax Authority before 28 February 2021.

Furthermore, in September 2020, the GTA introduced the new online tax portal (Dhareeba) to submit the tax returns as well as various other declarations and reports electronically.