Payment of income tax until March 31 provides the possibility of a discount

The legal deadline for the submission of financial statements and annual corporate income tax returns for 2020 as well as for the payment of corporate income taxes is 31 March 2021.

Article 32a of the Law on Corporate Income Tax prescribes that a legal entity, that pays the calculated income tax for the previous year by 31 March of the current year, may exercise the right to have their tax liability reduced by 6% of the calculated income tax.

The right to reduced income tax is exercised on the basis of a request by the legal entity submitted to the competent tax authority, within 15 days from the date of payment of the tax liability. The competent tax authority decides by issuing a decision, within 15 days.

By the Decree on deferred payment of corporate income tax, taxpayers who are unable to take advantage of this reduction are allowed to pay corporate income tax in six equal monthly instalments, by submitting a request in writing to the competent tax authority.


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