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The Ministry of Finance (MoF) has issued on the 29th January 2026 the decision #57/1 (attached a scanned copy) extending of the deadline for the filling of the annual declaration forms (including the UBO M18 form) for the 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 27th February 2026 inclusive.