IN BRIEF
On 24 September 2021 the Minister of Finance issued a decree extending further the deadline for submission of certain direct tax returns.
IN DETAIL
Corporate tax return (T.D.4)
The deadline for electronic submission of the 2019 corporate tax return (T.D.4) has been extended to 30 November 2021 (deadline had already been extended once, from 31 March 2021 to 30 September 2021, relevant newsletter can be found here).
'Self-employed' whose annual turnover exceeds €70.000 (T.D.1 self-employed)
The deadline for electronic submission of the 2019 income tax return of 'self-employed' individuals whose annual turnover exceeds €70.000 and who have an obligation to prepare audited financial statements (i.e. those individuals completing form 'T.D.1. self-employed') has been extended to 30 November
2021 (deadline had already been extended once, from 31 March 2021 to 30 September 2021, relevant newsletter can be found here).
The takeaway
This extension of submission deadlines is part of the measures taken by the Government to support businesses during these difficult times due to the COVID-19 pandemic.
Originally published 28 September 2021
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
