Tax Return Procedures During COVID-19 Pandemic and Provisions on Article 25 Income Tax Installments at a New Rate

DDTC Newsletter Vol.03 | No.09

30 April 2020

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Prevention and handling of Covid-19 spread remain the government’s current focus. As such, this edition of the newsletter reviews a variety of related regulations, including the extension of suspension of the DGT and the tax court’s face-to-face services, procedures for the filing of tax returns and the provision of goods and services to address Covid-19. This edition also reviews regulations related to adjustments to the calculation of Article 25 income tax installments with new rates, places of registration for Trade Through Electronic System taxpayers, notification and registration of IMEI, as well as the reorganization and simplification of import licensing.

Contents

• Extension of Face-to-Face Service Suspension
• Procedures for the Filing, Receipt, and Processing of Tax Returns Amidst the COVID-19 Pandemic
• Places of Registration for Taxpayers and/or Place of Reporting for Trade Through Electronic Systems Business Players
• Affirmation on the Calculation of Article 25 Income Tax Installments with New Rates
• Provisions on the IMEI Notification and Registration for Telecommunications Devices
• Organization and Simplification of Import Licensing
• Implementing Regulation for the Provision of Goods and Services Facilities to Address COVID-19
• Suspension of Trial Proceedings at the Tax Court Extended
• Implementing Regulation on the Revisions to the State Budget
• Procedures for the Implementation of Administrative Services in Force Majeure Due to COVID-19

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