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The Ministry of Finance (MoF) has issued on the 29th October 2025 the following decisions (attached scanned copie) extending the Corporate Income Tax (CIT) filing deadlines as follows:
1) MoF decision #897/1: Extension of the deadline for the filling of the annual declaration forms (including the UBO M18 form) for the fiscal year 2023 for partnerships, sole proprietorships, individual taxpayers subject to income tax based on the real profit and institutions who are exempt from income tax (including associations and NGOs) and adopting the accrual basis of accounting 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 28th November 2025.
2) MoF decision #898/1: Extension of the deadline for the filing and the payment of the Corporate Income Tax, the related Ultimate Beneficiary Owner (UBO) and the yearly non-resident tax (Form G5) declarations of the fiscal years 2023 and 2024 for Corporations (SAL and SARL) till the 30th December 2025.
3) MoF decision #899/1: Extension of the deadline for the filling of the annual declaration forms (including the UBO M18 form) for the fiscal year 2024 for partnerships, sole proprietorships, individual taxpayers subject to income tax based on the real profit and institutions who are exempt from income tax (including associations and NGOs) and adopting the accrual basis of accounting 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 30th December 2025.
These MoF decisions will also automatically extend the deadlines for submitting the Fixed Assets and Inventory Revaluation reports according to the Law #330 as follows:
– Revaluation reports of the years 2022 and 2023 for individual taxpayers subject to real profit and partnerships till the 28th November 2025
– Revaluation reports of the year 2024 for individual taxpayers subject to real profit and partnerships till the 30th December 2025
– Revaluation reports of the years of the years 2022, 2023 and 2024 for corporations till the 30th December 2025.