Tax Payments
Was the deadline for filing personal income tax return of an individual – self-employed person for the tax year 2019 extended?
Yes. According to ZIUJP the deadline for submitting a self-assessment tax return for personal income tax prepayment and personal income tax on income deriving from self-employment for the calendar year 2019 was extended from 31 March 2020 to 31 May 2020.
The deadlines for the notification of establishing the tax base by using flat rate expenditure and for the notification of the cessation of establishing the tax base using standardized expenditures in the calendar year 2020 were extended from 31 March 2020 to 31 May 2020. Furthermore, the deadline for submitting annual reports for the previous year to the AJPES was extended to 31 May 2020.
