Extension of Deadline for electronic company tax returns

The Office of the Commissioner for Revenue has notified that in view of delays that the COVID-19 pandemic may be causing in the preparation and submission of company tax returns by company directors and tax practitioners, the electronic filing deadline for year of assessment 2020 tax returns in respect of companies having a 31 December 2019 accounting year-end is being further extended to 16 December 2020. This extension does not affect either the timing of the payment of tax nor the submission of manual tax returns, which are now overdue in both cases.