CORPORATE INCOME TAX RETURN – New application deadline, we bring the necessary forms

The corporate income tax return for the year 2020 is exceptionally submitted by the special regulation on income taxation no later than June 30, 2021 (except for taxpayers for whom the Tax Administration has issued a decision stating that the tax period is not a calendar year or for whom the obligation to submit the Corporate Income Tax Return does not fall due four months after the end of the tax period), states the Tax Administration. 

Public duties and rights (payment/refund) determined based on the Corporate Income Tax Return, as well as the relevant forms and reports are due on June 30, 2021. 

Namely, on March 12, 2021, the Regulation on Amendments to the Regulation on the Implementation of the General Tax Law was published in the Official Gazette (26/21), in which the Minister of Finance extended the deadline for submitting the corporate income tax return.

In the conditions of special circumstances from Article 107.a, paragraph 1 of the General Tax Law, the Corporate Income Tax Return (Form PD and Form PD-NN) for the tax period starting from January 1, 2020, or during the calendar year 2020, must be submitted to the Tax Administration no later than June 30, 2021, writes RRIF.

This also applies to all other forms and reports that are submitted in accordance with special regulations along with the Corporate Income Tax Return (calculation of membership fees to the tourist board, calculation of monument rent, Form OPZ-STAT-1, etc.).

Public duties and rights (payment/refund) determined based on the Corporate Income Tax Return and the forms and reports submitted with this return, are due on June 30, 2021.

Until June 30, 2021, the established amounts of corporate income tax prepayments will not change, except at the request of the taxpayer in accordance with the special regulation on income taxation. We remind you: if the taxpayer submits Form PD in March – the new prepayment is paid for the month of March and that by the end of April.

The extension of the deadline for submitting the Corporate Income Tax Return does NOT apply to taxpayers for whom, in accordance with the special regulation on income taxation, the selected tax period is not equal to the calendar year or for whom the obligation to submit the Corporate Income Tax Return does not fall due four months after the end of the tax period.

FORMS YOU NEED:

• Form PD  
• Form PD-NN​​
• Form POD-RDG
• Form POD-BIL 

​Annual financial reports with the possibility of filling out and calculating can be downloaded from the Fina website!

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