New tax deadlines under the Law for the measures and actions during a state of emergency of 23.03.2020.
1. It shall be extended until 30 June 2020:
- The deadline for submission of annual tax returns under Corporate Income Tax Act and Individual Income Tax Act (under Article 50 of the Individual Income Tax Act) for 2019 and payment of the tax, including the tax on expenses.
- The term for using a 5% discount for the full year of real estate tax and / or motor vehicle tax.
- The deadline for publishing a statement that the entity has not operated during the reporting period.
2. Until 31 May 2020 the period for using the 5% discount is extended when filing the annual tax return under the Individual Income Tax Act and the tax payment.
3. Until 15 April 2020 the advance payments due for the period from January to June 2020 shall be determined by a declaration in the event that the undertakings did not file an annual tax return before the law enters into force. The deadlines for payment of the down payment remain unchanged.