Changes to the Assessment and Collection of Taxes Law

Newsletter 50

CHANGES TO THE ASSESSMENT AND COLLECTION OF TAXES LAW

Personal Income Tax Return, Employer Return, Provisional tax for the year 2020

In accordance with an amending Assessment and Collection of Taxes Law published in the Official Goverment Gazette of the Republic on 20 April 2021, due to the effects caused by covid-19 pandemic, the following deadlines are extended to 30 September 2021:

• Electronic submission of the 2020 Personal Income Tax Return (T.D.1) of individuals and payment of the relevant final tax due based on the income tax return
• Electronic submission of the 2020 Employer’s Tax Return (T.D.7)
• Payment of the second instalment for the 2020 Provisional Tax

We are at your disposal should you require further information on the matter.