Extension of the Income Tax Return deadline for year of assessment 2020
Extension of the Tax Return deadline for y/a 2020
The Revenue has notified an extension of the deadline for filing the income tax return for year of assessment 2020 to 31 July 2020 due to COVID-19.
A notice has been published on the Revenue’s website on 2 June notifying that the deadline for submitting the income tax return for year of assessment 2020, is being extended to 31 July 2020 due to COVID-19.
In the absence of details, it is presumed that such notice applies to the filing of personal tax returns, i.e. the tax returns of individuals for basis year 2019, that is statutorily due by 30 June 2020. The electronic filing deadline of corporate tax returns has already been extended through a separate notice, although such extension does not apply to the payment of tax and to the filing of corporate tax returns manually.
In addition, today’s notice does not specify whether the extension will also apply to the payment of income tax due by individuals for year of assessment 2020. According to the notice, more updates will follow.
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