The new deadline for submissions of annual corporate tax returns and payment of the related tax amounts is 25 June of the following year (or the 25th day of the sixth month following the end of a modified fiscal year, as the case may be).
The new deadline for submitting microenterprise tax returns for the fourth quarter and for payment of the related tax amounts is 25 June of the following year.
For HoReCa taxpayers, the new deadline for submitting tax returns for the second semester and for payment of the related tax amounts is 25 June of the following year.
These provisions will apply for the period 2021-2025.
Tax Flash 10 September 2020
