The Commissioner for Revenue notifies that for Year of Assessment 2020, the deadline for the filing of the income tax return by a principal taxpayer in respect of a fiscal unit is being further extended to 30 June 2021.

The payment deadlines will remain as those communicated in the CfR notice to MIT Members circulated on 29 October 2020, which stated that, with respect to fiscal units not entitled to the tax payment deadline of eighteen months following the end of the accounting period, the deadline for the payment of settlement tax with respect to Year of Assessment 2020 is  28 February 2021.