Tax Payments

Corporate income tax is systematically regulated by the Corporate Income Tax Act (hereinafter: “ZDDPO-2”), which in the second paragraph of Article 358 stipulates that in case a tax period corresponds to the calendar year, the taxable person must submit the tax return to the tax authorities (hereinafter: “FURS”) within three months after the end of the relevant tax period, i.e. 31 March 2020. However, in accordance with the Intervention Measures in the Fiscal Area Act (hereinafter: “ZIUJP”), this deadline was extended until 31 May 2020.

In case your company has a tax period or fiscal year which does not correspond to the calendar year, and the deadline for the submission of the tax return expires during the period of validity of the ZIUJP, the deadline for submitting the tax return is extended for 2 months, i.e. from 3 months after the end of the period to 5 months after the end of the period.