1 July 2021 remains the utmost deadline for submitting the income tax return (this applies to taxpayers, who have a statutory obligation to have their financial statement verified by an auditor, or if tax return is submitted by a tax consultant), i.e. the Finance Ministry has not issued any General Pardon yet, based on which it would be possible to submit tax return later without any sanctions.

The taxpayer has the option, though, based on an individual request and in case of fulfilment of the conditions under article 136 paragraph 6 of the code of tax procedure, to ask the tax administrator to extend this deadline while complying with the procedural steps for extending the deadline in article 36 of the code of tax procedure. Representatives of the Chamber of Tax Consultants have sent a document to the General Financial Directorate, in which they asked about how the Financial Administration proceeds when processing taxpayers’ requests for prolongation of this deadline and with regard to the consequences of the epidemiological situation they requested an accommodating approach of the tax administrators that would enable prolongation of this deadline in case of individually submitted requests.

Representatives of the General Financial Directorate replied in their answer that a serious reason for prolonging the deadline may, in a specific case, also be sickness or attending to a sick family member in connection with the COVID-19, among other things. Requests should always contain specific reasons for prolongation, because they are not processed in an automated way, but based on individual assessment.