Following the measures taken to implement tax relief for taxpayers during the COVID-19 emergency situation, the Tax Administration announces that the necessary procedures have been defined for the removal of penalties imposed due to the non-payment of advance installments of Profit Tax for the first quarter of 2020, which were calculated and accounted for during April-June 2020, a period corresponding to the declared state of natural disaster. Decision of the Council of Ministers no. 243, dated March 24, 2020, “On the declaration of a state of natural disaster”, unchanged.
Taxpayers who have already paid the fines imposed as mentioned above will have the option to use the amount paid towards future tax obligations. The Regional Tax Directorates will continue with the implementation of the respective procedures, and taxpayers will be notified in their electronic declaration account, e-filling.