Historically, the largest amendment to the Tax Code also
brought news in the area of deadlines for filing tax
returns - to which returns will they be applied, by when
and how will we file these returns starting in the 2020 tax period?
They will affect everyone who files a tax return for
personal and corporate income tax.
Under the previous rules, there were basically two deadlines for
filing tax returns: (i) 3 months after the end of the tax period
(usually the end of the period fell on 1 April), or (ii) 6 months
after the end of the tax period (usually the end of the tax period
July 1). Within the "basic" three-month period, tax
returns (natural and legal persons) were filed by all those whose
returns were not processed by a tax advisor or who were not
compulsorily audited by law. On the contrary, the law allowed these
entities to file a return in an extended period, just until 1 July.
What is changing about these rules?
