GuatemalaFiling return: SAT has extended the 31 March 2020 tax filing deadline to 15 April 2020 that corresponds to the fiscal year 2019 for companies, the 2019 transfer pricing information return annex, and the February 2020 value added tax return, among other things.
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EstoniaLate payments of tax due: The tax authority suspended the calculation of interests on their tax arrears during COVID-19 with retroactive effect as from 1 March 2020 to 1 May 2020.
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ColombiaFiling return: The national tax authority (DIAN) announced certain tax relief measures in response to the coronavirus (COVID-19) pandemic including extension of tax filing deadlines that depends on the tax identification number.
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AlgeriaPayment of tax: The Directorate General of Taxes has extended the deadline for corporate income tax payments to 20 April 2020 in response to COVID-19 pandemic.
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South AfricaPayment of tax: Tax compliant businesses with a turnover of less than R50 million will be allowed to delay 20% of their pay-as-you-earn liabilities over the next four months and a portion of their provisional corporate income tax payments without penalties or interest over the next six months.
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LatviaFiling return: All companies can delay the submission of their annual reports for 2019 by three months. This means a new deadline of 31 July 2020 for companies that normally submit their annual reports by 30 April and a new deadline of 30 October 2020 for companies that normally submit their annual reports by July 31, 2020.
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MalaysiaFiling return: The Inland Revenue Board issued a series of releases from 20-25 March 2020 in response to coronavirus pandemic that extends tax return submission deadlines for two months.
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CyprusFiling return: On 30 March 2020, the tax department published an announcement to extend the corporate income tax return deadlines until 1 June 2020 in response to the coronavirus pandemic.
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PolandFiling return: On 25 March 2020, the Ministry of Finance announced amid coronavirus pandemic to extend the deadline of corporate income tax return and payment until 31 May 2020 for all taxpayers, except taxpayers having only tax-exempt income.
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NigeriaFiling return: The Federal Inland Revenue Service has extended the deadline for submitting corporate income tax returns to one month.
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HungaryIncentives for small business: On 23 March 2020, the Government announced to grant tax exemption for small business until June 30 2020.
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IndiaFiling return: The extension of income tax return deadline for the 2018-2019 tax year to 30 June 2020 (extended from 31 March 2020).
Payment of tax: Reduction of interest rate for certain tax payments made by 30 June 2020, and a waiver of late-filing penalties.
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SpainFiling return: Due to coronavirus outbreak, government announced to extend the deadline of corporate income tax return submission until 1 June 2020. The new deadline for e-filing is 14 April 2020.
Late payments of tax due: During the COVID-19 pandemic, government also stated that no interest for late payment would be accrued between 16 March to 1 June 2020.
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SerbiaLate payments of tax due: On 20 March 2020, the government published a Decree to reduce default interest rate for underpaid or overpaid taxes by 10%.
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United StatesFiling return: On 27 March 2020, the President signed Coronavirus Aid, Relief, and Economic Security (CARES) Act that  extend the federal income tax filing due date from 15 April 2020 to 15 July 2020.
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BrazilPayment of tax: The Ministry of Economy has recently announced that due date of federal taxes payment under the Simples Nacional regime is to be extended to 3 months due to COVID-19.
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LuxembourgFiling return: On 17 March 2020, Government published a press release to extend the corporate income tax submission deadline until 30 June 2020.
Payment of tax: Cancellation of quarterly corporate advance income tax payments for the 1st and 2nd quarter of 2020.
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PortugalFiling return: On 9 March 2020, the Government issued an Order to extend the annual income tax return submission deadline to 31 July 2020 in response to the COVID-19 pandemic.
Payment of tax: Extended the due date for the first installment payment on account from 31 July 2020 to 31 August 2020.
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RussiaPayment of tax: The deadline of tax payments for enterprises of tourism and aviation sectors was extended to 3 months.
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BoliviaPayment of tax: For the coronavirus outbreak, on 18 March 2020, the Government issued a Decree to extend the deadline for corporate tax payment until 29 May 2020 along with maximum three installments under specific condition.
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Costa RicaPayment of tax: On 20 March 2020, the National Assembly approved a Bill amid COVID-19 pandemic, which stated that advance income tax payments would not be required for during the months of April, May, and June 2020.
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ChilePayment of tax: The monthly provisional payments of corporate income tax is to be suspended for the next 3 months due to coronavirus outbreak.
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Dominican RepublicPayment of tax: During coronavirus outbreak, the tax authority announced that the deadline for paying obligations of corporate tax is to be extended until 30 April 2020 or 29 May 2020.
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Slovak RepublicFiling return: Due to coronavirus pandemic, government approved a draft regulation to extend the deadline for filing the corporate tax return.
Late payments of tax due: On 18 March 2020, the Government approved a draft regulation for the cancellation of the penalty for underpayments of income tax during COVID-19 outbreak.
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PeruFiling return: On 16 March 2020, the tax administration issued a Resolution due to COVID-19 outbreak to extend the annual income tax filing for the taxpayers having net income not more than 2,300 tax units during 2019.
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NetherlandsPayment of tax: On 12 March 2020, the government made an announcement that tax authorities will grant a deferral payment of corporate income tax in response to coronavirus outbreak.
Sanctions for non-compliance: The Dutch tax authorities will refrain from imposing default penalties or will reverse any such penalties that were imposed for non-payment or late payment of tax.
Treatment of losses: If business expects to incur a loss for the financial year 2020, whether or not due to the Coronavirus outbreak, it may be useful to file an income tax return immediately after the end of the financial year and request that this loss is provisionally set off against the profit for 2019.
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CroatiaPayment of tax: On 17 March 2020, the government proposed to deferment of tax payment or to arrange installment payment plan for three months due to coronavirus epidemic.
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GermanyPayment of tax: On 19 March 2020, the Ministry of Finance published a Decree for COVID-19 pandemic to announce that the due date for advance corporate tax payment is 10 June 2020.
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SwedenPayment of tax: Due to coronavirus outbreak, on 16 March 2020, the government proposed to delay payment of corporate income tax by 12 months.
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ChinaFiling return: Since the outbreak of COVID-19, the State Taxation Administration announced that the submission of tax return is to be extended to 23 March 2020, further extension may also apply for most affected province.
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Bosnia and HerzegovinaFiling return: During COVID-19 pandemic, the government announced to postpone the corporate income tax returns until 30 June 2020.
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AustriaPayment of tax: If a taxpayer can credibly state that he is affected by SARS-CoV-2 virus infections, advance payments for (corporate) income tax 2020 may be reduced even to zero.
Late payments of tax due: If late payment interest is imposed, affected companies can have this reduced or request the interest to be waived.
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BelgiumPayment of tax: The Ministry of Finance has announced an additional 2 months for making payments of corporate income tax for 2019 tax year due to COVID-19 pandemic.
Late payments of tax due: Late payment penalty relief for tax liabilities arising before 12 March 2020 and additional payment terms.
Withholding taxes due: Professional withholding taxes payment for February 2020 postponed to 13 May 2020, for March 2020 postponed to 15 June 2020 and for first Quarterly return postponed to 15 June 2020.
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UkraineLate payments of tax due: On 17 March 2020, the Parliament adopted a Law during coronavirus outbreak, which provides that no penalties or late payment interest applies committed during the period from 1 March 2020 to 31 May 2020.
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IrelandIncentives on small business: On 13 March 2020, during coronavirus outbreak, the businesses experiencing temporary cash flow difficulties should continue to send in tax returns on time. Exception applies for other than SMEs.
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Puerto RicoFiling return & payment of tax: On 15 March 2020, the Treasury Department has extended the due date for income tax returns and tax payments due in March to April 15, 2020. For returns and payments originally due 15 April 2020, the PRTD has extended the due date to 15 May 2020.
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RomaniaFiling return: On 16 March 2020 the Ministry of Finance extended the deadline for annual tax return submission until 25 April 2020 due to coronavirus outbreak.
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LithuaniaFiling return: Due to COVID-19 pandemic, the government and tax authorities extended the deadline for filing corporate income tax returns until 30 March 2020.
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Czech RepublicLate payments of tax due: On 16 March 2020, the Government has decided to allow entrepreneurs to make late payments of tax without penalty until 1 July 2020 due to coronavirus pandemic.
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FrancePayment of tax: Companies can postpone the corporate income tax installment payments due on 15 March until 15 June for all companies.
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BulgariaFiling return: On 13 March 2020 the Government has extended the deadline for submission of the annual corporate income tax returns until 30 June 2020.
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CanadaPayment of tax: As a part of COVID-19 Economic Response Plan, the Prime Minister, on 18 March 2020, announced to allow all businesses to defer their due tax payments until August 31, 2020.
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NorwayTreatment of losses: On 13 March 2020, the government presented a proposal to allow the application of up to NOK 30 million of corporate losses in 2020 against taxed profits the previous two years due to COVID-19 outbreak.
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ItalyFiling return: On 17 March 2020, the government published a Decree to extend the corporate tax return filing deadline to 30 June 2020 amid COVID-19 pandemic.
Payment of tax: Extended the due dates of payments of taxes and social security contributions until 20 March 2020.
Withholding taxes due: Due to COVID-19 pandemic, the government released a Decree, which provides an extension of withholding tax payments until 31 May 2020 for specific enterprises.
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PakistanFiling return: On 24 March 2020, the Federal Board of Revenue announced that any statutory return, which is required to be filed on or after 24 March 2020 may be filed with the concerned registrar with the delay of 30 days of occurrence of any event.
Payment procedures: On 24 March 2020, the Federal Board of Revenue described the process of tax payments during coronavirus outbreak.
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SwitzerlandPayment of tax: On 20 March 2020, the Federal Council gave approval to enterprises to postpone their payment of taxes due to coronavirus outbreak.
Late payments of tax due: On 20 March 2020, the Federal Council stated that no delayed interest will apply federal corporate tax payments from 1 March 2020 to 31 December 2020 for COVID-19 outbreak.
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TaiwanPayment of tax: The Finance Ministry announced to extend the payment of taxes deadline for taxpayers who are affected by the COVID-19 pandemic from 1 month to 12 months with 2 to 36 installments.
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Saudi ArabiaFiling return: On 20 March 2020, the Ministry of Finance issued a statement that the submission deadline of corporate tax return is to be extended by 3 months due to COVID-19 outbreak.
Withholding tax due: In addition, the Ministry of Finance announced to extend the withholding tax payment or return relating to the period March, April and May 2020 by 3 months for coronavirus pandemic.
Late payments of tax due: Accordingly, the Finance Ministry declared that the tax authority will temporarily suspend fines for late payment of installments, amendment of returns of taxpayers and non-cooperation of taxpayers until 30 June 2020.
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OmanE-filing: On 10 March 2020, the tax authority announced that the provisional and final tax returns must be submitted through the online portal.
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