The NSSF Public Memo # 830 dated 8th April 2026 (attached a scanned copy) has extended the deadline to submit the following declarations till the 30 June 2026:
· Monthly social security declaration forms for the months of February, March and April 2026.
· Quarterly social security declaration forms for the 4th quarter of the year 2025 and the 1st quarter of the year 2026.
The Ministry of Finance (MoF) has issued on the 16th March 2026 the following decisions (attached scanned copies) extending tax filing deadlines:
– MoF decision #374/1: Extension of the deadline for the filling of the annual declaration forms (including the UBO M18 form) for the fiscal year 2025 for taxpayers subject to tax on deemed profit basis and non-for-profit organizations (NGOs) holding their accounting on cash basis, and the payment of the related tax as well as for submitting the annual non-resident tax (G5 form) due as per article 41 and 42 of the income tax law till the 15th April 2026 inclusive.
– MoF decision #375/1: Extension of the deadline for the Fiscal Stamp declaration for the month of February 2026 (G 20) till the 15th April 2026 inclusive.
The Ministry of Finance (MoF) has issued on the 13th March 2026 the following notifications (attached a scanned copies) related to the Ultimate Beneficial Owner (UBO):
– Notifications # 849/1 reminding the taxpayers to hold a special register for the information related to the UBO and submit the tax form M18 (available on their electronic account) updated till the 31st March 2026 to the MoF before the 30th April 2026 (inclusive).
– Notifications # 850/1 reminding the taxpayers, that according to the article 18 of the Law #40 dated 10th February 2026 (Budget Law 2026) that amended the article 32 of the Tax Procedures Law, they have the obligation to amend the information related to the UBO within one month from any modification in these information to avoid the newly increased penalties set in the Budget Law 2026.
The Ministry of Finance (MoF) has issued on the 10th March 2026 the notification # 796/1 (attached a scanned copy) reminding the taxpayers, eligible to perform an Exceptional Revaluation of their Inventory and Fixed Assets according to the Law # 330, that the Article 40 of the Budget Law 2026 (Law #40) has extended the deadline to submit their revaluation reports for the Fiscal Years 2023 and 2024 to the MoF until the 10th May 2026 (inclusive).
The MoF notification also informs the taxpayers who already submitted their revaluation reports for the fiscal years 2023 and 2024 that they have the ability to modify them within the set deadline to comply with the provisions of the Law # 330 and its MoF application decisions # 339 (Fixed assets), 340 (Inventory) and 715 (for banks), if their revaluation reports have not yet been reviewed and adjusted by the MoF.
The Ministry of Finance (MoF) has issued on the 27th February 2026 the following decisions (attached scanned copies) extending tax filing deadlines:
– MoF decision #285/1: Extension of the deadline for the annual tax on salaries declarations (R5,R6 & R7) of the fiscal year 2025 and the payment of the related due tax till the 31st March 2026 inclusive.
– MoF decision #286/1: Extension of the deadline for the filling of the annual declaration forms (including the UBO M18 form) for the fiscal year 2025 for taxpayers subject to tax on deemed profit basis and non-for-profit organizations (NGOs) holding their accounting on cash basis, and the payment of the related tax as well as for submitting the annual non-resident tax (G5 form) due as per article 41 and 42 of the income tax law till the 16th March 2026 inclusive.
Based on the article 16 of the Budget Law 2026 (Law #40), the Ministry of Finance (MoF) decision # 125/1 dated 20th February 2026 (attached a scanned copy) has granted tax penalties rebates on tax adjustments arising from documented assignments issued as of 16 November 2022 whatever the date of the infringement till the 30th June 2026.