The General Directorate of Taxation reminds taxpayers that the deadline for submitting financial statements for the fiscal year 2019 is July 31, 2020.
Along with the balance sheet and its annexes, the taxpayer is obligated to submit:
- the authorized company expert's report (when this report is required by law or sub-legal acts),
- Inventory analysis of goods as of 12.31.2019,
- inventory of owned means of transport,
- lease agreements for the leased premises or proof of ownership of the property, as well as
- inventory of long-term assets (machinery and buildings) as of December 31, 2020, according to the attached form of Instruction no. 5 dated 01.30.2006, “On Income Tax,” as amended.
In addition to the above, the additional documentation required by current tax legislation, which will be submitted electronically along with the financial statements, is:
- Statement of Cash Flows.
- Statement of changes in equity.
- Statement of Performance (Income and Expense Statement) by Function.
- Statement of performance (income and expense statement) by nature.
- Statement of financial position.
Attached to this announcement, you will find the approved documentation formats that must be submitted electronically, via e-filing.
For any questions or information, you can contact the Call Center at the toll-free number 0800 0002.
Source: General Directorate of Taxes.
Supporting Documents:
IFRS_Business with Public Interest Reporting Formatting SKK2_I Report Format Mid and Large Assets for Movable Property (Cars) Real Estate Forms (Buildings) SKK15_Micro and Small Enterprise Reporting Formats