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The Ministry of Finance (MoF) has issued on the 24th December 2024 the decision #1294/1 (attached a scanned copy) extending the following tax filing deadlines (previously extended till end of November 2024 by the MoF decisions #1122/1).
1) Further extension of the deadline till 15th January 2025 for the filing and the payment of the related due tax for:
a. The Tax on salaries declarations of the 1st, 2nd and 3rd quarters of the year 2024.
b. The Non-resident tax declaration of the 2nd and 3rd quarters of the year 2024.
2) Further extension of the deadline for the Value Added Tax (VAT) declaration of the 3rd quarter of the year 2024 and the payment of the related tax till 20th January 2025.
3) Further extension of the deadline till 31st January 2025 for the filing and the payment of the related due tax for:
a. The Corporate Income Tax and the related Ultimate Beneficiary Owner (UBO) declaration of the fiscal year 2023.
b. The annual declaration forms (including the UBO M18 form) for the year 2023 for taxpayers subject to income tax based on the lump sum regime (deemed profit basis) and institutions who are exempt from income tax (including associations and NGOs) and adopting the cash basis of accounting and the payment of the related tax as well as for submitting the annual non-resident tax (G5 form) due as per article 41 and 42 of the income tax law.
c. The annual declaration forms (including the UBO M18 form) for the year 2023 for taxpayers subject to tax on a real profit basis (sole proprietorships, partnerships and institutions who are exempted from income tax and adopting the accrual basis of accounting) and the payment of the related tax as well as for submitting the annual non-resident tax (G5 form) due as per article 41 and 42 of the income tax law.
d. The tax declaration of multiplace taxpayers (R8) of the year 2023.
e. The annual tax on salaries declarations (R5,R6,R7) of the year 2023.
f. The deadline for the Tax on Sayrafa profits (article 93 of the 2024 budget law).
g. The Corporate Income Tax and the related Ultimate Beneficiary Owner (UBO) declaration for the companies that adopted a special fiscal year ending on the 30th September 2024, on the 31st October 2024 and the 30th November 2024.
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