The Ministry of Finance (MoF) has issued on the 2nd October 2023 the decision # 720/1 that further extended the deadline for the declaration of the income from foreign movable assets of the fiscal year 2022 according to the article 82 of the Income Tax Law till the 31st October 2023 (inclusive).
The Decree #12148 dated 11th September 2023 (attached a scanned copy) and published in the official gazette on 14th September 2023 has further extended 6 months from its publication date (i.e. till the 14th March 2024) the deadline to perform an exceptional revaluation of fixed assets in accordance with article 30 of the 2022 Budget Law.
Further extension of the deadline for the filing and the payment of the corporate income tax return as well as the Ultimate Beneficiary Owner (UBO) declaration of the fiscal year 2022 whose initial tax filing deadline was 31st May 2023 till the 29 September 2023 (inclusive).
Further extension of the deadline for the declaration, payment and refund requests of the quarterly Value Added Tax (VAT) return for the 2nd quarter of the year 2023 till the 29th September 2023 (inclusive).
Further extension of the deadline for the filling and payment of the personal annual employees’ income tax return (R8 form) for the year 2022 till the 29th September 2023 (inclusive).
Further extension of the deadline for the filling and payment of the tax on salaries of the 2nd quarter of the year 2023 until the 29th September 2023 (inclusive).
The Ministry of Finance (MoF) has issued on the 31st August 2023 the decision #640/1 (attached a scanned copy) in application of the article 72 of the Budget Law 2022 (Law #10) related to the tax exemption of machines and equipment related to renewable energies.