Changes in tax-related deadlines a COVID-19

The following are some of the „new” terms in tax matters in the field of taxation. with the COBVID-19 pandemic

The deadline:

• to silence the case,
• in any other case in which the failure of the authority to express an objection, to make a decision, order or other determination entitles a party or participant to the proceedings to take action, perform an action or affect the scope of rights and obligations of the party or participant to the proceedings,
• to express a position or issue an individual interpretation, except for an individual interpretation under the Tax Ordinance
• does not start, and the started one is suspended.

Inactivity of the authority

During a state of emergency or epidemic declared due to COVID-19:

• the provisions on inactivity of the authorities and on the obligation of the authority and entity conducting the proceedings or control respectively to notify a party or participant in the proceedings of failure to resolve a case within the time limits do not apply,
• the authorities or entities conducting the proceedings or control respectively do not impose penalties, fines or financial sums to the applicants for failure to resolve a case within the time limits set by law.

The period of limitation of tax liabilities in the above mentioned the period does not start and the started one is suspended for a period

White List VAT

During an epidemic state or epidemic in the event of an outbreak of With COVID-19, the deadline for filing a notice of payment to an account outside the White List is extended from 3 to 14 days.

Individual Interpretations

The deadline for issuing an individual interpretation by KIS is extended by 6 months (i. e. up to 6 months) during the existence of an epidemic or a state of epidemics in relation to COVID-19

MDR

The deadlines for reporting the tax schemes do not start, and those started are suspended in the period from March, 31 2020 to June, 30 2020, i.e. they continue from July 1, 2020

ORD-U i IFT

The deadline for drawing up ORD-U i IFT shall be extended to the fifth month after the end of the tax year for which they are drawn up. This extension shall apply for a period ending on March 31, 2020. by May 31, 2020.

CIT-8 for non-governmental organisations

Until May 31, 2020, the deadline for submission of CIT-8 returns has been extended for taxpayers who only achieve income that is exempt from taxation or whose income is at least 80% of the income from public benefit activities.