Due to the pandemic situation, the Ministry of Finance issued a decision on 9 March 2021 on waiver of sanctions for filing a late income tax return for 2020.

Taxpayers who want to file a tax return in a paper form can do so until 3 May 2021. The tax is payable within the same period. In case of a digital filing, the deadline is extended to 1 June 2021.

For those using the services of a tax adviser or for a company subject to an audit, nothing changes and the deadline for filing a tax return is still 1 July 2021.