EXTENSION TO APRIL 30, 2019 FOR IT FINAL RETURN AND PAYMENT

Administrative Ruling No. SNAT/2019/00071, issued by the Superintendent of the National Integrated Service of Customs and Tax Administration, was published in Official Gazette No. 6.436 Extraordinary of March 26, 2019 (the “Ruling”). The Ruling extended until April 30 2019 the period of time for filing of the final Income Tax (“IT) Return and payment of the tax by the natural and legal persons the fiscal years of whom/which began on December 1, 2018 and ended on December 31, 2018.

The natural persons who decide to pay the IT in portions will pay it as follows: a) the first portion must be paid up to April 30, 2019, b) the second portion, 20 calendar days after the end of the period of time for filing the relevant income declaration, and c) the third portion, 40 calendar days after the end of the aforesaid period of time.

The Ruling became effective on March 26, 2019.

In order to access the Ruling, please click here.

Should you have any question or comment or require further information, please contact the partner in charge of your account via email.