The Law was published in the Official Gazette of the Republic on 20 April 2021. More specifically the following deadlines are extended to 30 September 2021:
- The submission deadline for the Income Tax Return of individuals (Form T.D.1) whose gross income exceeds €19500 and for the payment of their final tax due;
- The Employer's Return (IR 7) for the tax year 2020;
- The Payment of the second instalment for the 2020 provisional tax, without the imposition of penalties/ interest.