Pandemic measures affect many areas. One of them is the tax liability. What is the impact of the ongoing lockdown in this regard?

As we have already informed you, taxpayers are required to file a tax return by 2^nd of November and pay the tax until this period. The Tax authority is trying to do what is most important, the current epidemiological situation, which consists of the first measure to prevent the spread of COVID-19, must apply.

The Tax authority try to take the utmost account of the current epidemiological situation, as a result of which it has taken measures to prevent the spread of COVID-19.

As the government ordered a lockdown, the Tax authority advises taxpayers to give priority to electronic communication when filing tax returns. This recommendation also applies to those taxpayers who are not obliged to communicate with the financial administration electronically. These taxpayers have two options when filing a tax return:

1) Use of an activated ID card with a chip (so - called eID), or

2) An agreement on electronic communication with the tax office.

In addition, it is still possible to file a tax return by post.

In case that the taxpayer is unable to file a tax return in this deadline (by 2^nd November) for some reason (f. i. due to quarantine), he may request the tax administrator to waive the missed deadline. Upon completion of the obstacles due to which the taxpayer was unable to file a tax return, he shall deliver the tax return to the tax administrator together with the application for remission of the time limit. The application must also include a justification why the taxpayer could not meet the legal deadline. Sanctions for missing the deadline for filing a tax return will not be applied by the Tax authority in such a case.

We are constantly monitoring the situation related to the pandemic and we will inform you in the case of any changes. For the most up-to-date information, we recommend you follow our website, Facebook or Linked-In.