The Commissioner for Revenue has announced an extension in the deadline for a principal taxpayer to file an electronic income tax return in respect of a fiscal unit for Year of Assessment 2020. The deadline of 28 February 2021 has now been extended to 30 June 2021.
The extensions apply to the filing of electronic income tax returns and not to the tax payments. Therefore, with respect to fiscal units not entitled to the tax payment deadline of eighteen months following the end of the accounting period, the deadline for the payment of settlement tax with respect to Year of Assessment 2020 remains the 28 February 2021.
RSM Malta can support you in meeting your compliance obligation. Reach out to us on [email protected].