An amendment to the Assessment and Collection of Taxes Law has been passed by the House of Representatives and was published in the Official Gazette 20 April 2021.  The amendment extends the deadline for submission of Form T.D. 1 (Income tax return of individuals) and Form T.D. 7 (Employer's return) for the 2020 tax year.  The new submission deadline for both is 30 September 2021 and submission should take place via the TAXISnet system once the forms have been made available.  Additionally, the deadline for the payment of the second installment of provisional tax for 2020 is now also 30 September 2021.  Payments made after this date are liable to be subject to penalties.

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