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Automatic prolongation of the income tax return deadline in case of electronic submission

11.01.2021

From 1 January 2021, the Tax Code enables the automatic prolongation of the basic deadline for submission of income tax returns to four months after the end of the tax period (usually it is three months) in the case when the tax return is submitted in the electronic form. If the tax return is prepared by a tax advisor, the deadline does not change.

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