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["1. COUNTRY TAX MEASURES IN RESPONSE TO COVID-19 PANDEMIC"]
[]
["The measures reported in this spreadsheet are based on country and jurisdiction responses to the OECD tax policy reform questionnaire. This questionnaire is designed to collect information on the tax policy reforms and tax administration measures that were implemented, legislated or announced in each country or jurisdiction in 2020 and early 2021. Information on both central and sub-central tax reforms are reported in the questionnaire."]
["The questionnaire was circulated by the OECD to all members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting. Data was collected from 66 countries and jurisdictions, including all the OECD and G20 countries, and 21 additional Inclusive Framework members that replied to the questionnaire."]
["The questionnaire requested information on countries’ tax policy and administration measures introduced during the COVID-19 crisis across corporate income taxes (CIT) and other business taxes, personal income taxes (PIT) and social security contributions (SSC), value added taxes (VAT) and other consumption taxes, environmentally related taxes, property taxes and other taxes."]
["The country responses described may include tax administration measures such as extensions of filing deadlines, changes in penalties for late filing, taxpayer service measures, debt repayment measures, changes in audit policies, debt recovery measures, etc."]
["The table is presented on a country-by-country basis. However, the table can be sorted by type of tax or type of measure (or any other category included in the columns of the \"Tax Measures\" workbook)."]
[]
["Please note that countries may have introduced measures since the spreadsheet was last updated (see below for the date of the current version)."]
["Last updated: 22-04-2021"]
["If you would like to send new or updated information, or corrections, please contact: richard.clarke@oecd.org and bert.brys@oecd.org."]
[]
["This table has been produced by the Country Tax Policy Team in the OECD Centre for Tax Policy and Administration (see http://www.oecd.org/tax/tax-policy/country-reviews-advice/) and other team members in CTPA, under the supervision of Bert Brys and Sarah Perret."]
[]
[]
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["2. CONTENTS OF WORKBOOK"]
["Worksheet",null,"Workbook Link"]
["Country tax measures",null,"Tax Measures"]
["Disclaimer",null,"Disclaimer"]
[]
[]
[]
["3. RELATED MATERIAL"]
["Description",null,"External Link"]
["OECD report on country tax measures in response to COVID-19 (2021)",null,"2021 Tax Policy Reforms Report"]
["OECD report on country tax measures in response to COVID-19 (May 2020)",null,"2020 report for G20 Finance Ministers"]
["OECD work on taxation",null,"CTP website"]
["OECD & G20 work on taxation",null,"International taxation"]
["OECD contributions to tackle the COVID-19 crisis",null,"OECD COVID-19 policy responses"]

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["Country","Type of tax","Change to the tax rate","Change to the tax base","Type of measure","Description of the tax measure","Main objective of the tax measure","Secondary objective of the tax measure","Rationale for the tax measure","Date of announcement","Date of legislation","Date of entry into force","End date (if temporary measure)","Country's estimated overall revenue impact"]
["Australia","Taxes on payroll and workforce","Decrease","Neutral","Tax rate reduction","The Government will bring forward the second stage of its Personal Income Tax Plan by two years to 1 July 2020 while retaining the low and middle income tax offset (LMITO) for 2020-21.- The top threshold of the 19 per cent personal income tax bracket will increase from $37,000 to $45,000. - The low income tax offset (LITO) will increase from $445 to $700. - The top threshold of the 32.5 per cent personal income tax bracket will increase from $90,000 to $120,000.","Encourage consumption","Support employment or enhance skills","The changes will provide immediate tax relief to individuals and support the economic recovery and jobs by boosting consumption. Retaining the LMITO for 2020-21, together with bringing forward the tax cuts in Stage 2, provides low- and middle-income earning recipients of the LMITO with an additional benefit, supporting them through the economic recovery. ","2020-10-06","2020-10-14","2020-07-01",null,"Decrease"]
["Australia","CIT","Decrease","Neutral","Enhanced tax allowances or credits","The Government has allowed qualifying businesses to deduct the full cost of eligible assets when they are installed and ready for use, instead of over the life of the asset. ","Not applicable","Not applicable","This measure reduces the after-tax cost of investment and provides a cash flow benefit to businesses that acquire eligible assets, which encourages businesses to bring forward investments before the measure expires.","2020-10-06","2020-10-07","2020-10-14","2022-06-30","Decrease"]
["Australia","CIT","Neutral","Neutral","Enhanced tax loss offset","The Government has allowed qualifying companies to apply losses from the 2019-20, 2020-21, and/ or 2021-22 income years to offset previously taxed profits back to 2018-19, generating a refund in the loss year.","Not applicable","Not applicable","This measure supports economic recovery by providing cash flow assistance to previously profitable businesses following the COVID-19 pandemic. It also supports the temporary full expensing measure  by encouraging new investment which may result in tax losses. ","2020-10-06","2020-10-07","2020-10-14","Lodgement of tax return for 2021-22 income year","Decrease"]
["Australia","CIT","Unknown\\Not Applicable","Unknown\\Not Applicable","Enhanced tax allowances or credits","The Government has increased the instant asset write-off to $150,000 (up from $30,000) and expanded access to include businesses with aggregated annual turnover of less than $500 million (up from $50 million). The threshold applies on a per asset basis, so eligible businesses can instantly write-off multiple assets each costing less than $150,000 that are purchased by 31 December 2020. As part of the 2020 21 Budget, businesses have an extra six months, until 30 June 2021, to first use or install these assets.","Support investment","Encourage consumption","This measure forms part of the Government's economic response to COVID-19 to provide more support to businesses to invest.","2020-03-12","2020-03-24","2020-03-12","2020-12-31","Decrease"]
["Australia","CIT","Unknown\\Not Applicable","Neutral","Enhanced benefit entitlement","The Government will expand access to a range of small business tax concessions by increasing the small business entity turnover threshold for these concessions from $10 million to $50 million.","Simplify the tax system/ increase tax compliance","Not applicable","This measure is to provide tax relief and reduce red tape by expanding access to a range of small business tax concessions for small to medium businesses.","2020-10-06","2020-10-14","Varies from 1/07/2020 to 1/7/2021",null,"Decrease"]
["Australia","Health-related taxes","Neutral","Unknown\\Not Applicable",null,"The Government has increased the Medicare levy low-income thresholds for singles, families, and seniors and pensioners from the 2019-20 income year.","Not applicable","Not applicable","The increases take account of recent movements in the consumer price index so that low-income taxpayers generally continue to be exempted from paying the Medicare levy.","2020-03-23","2020-03-24","2019-07-01",null,"Decrease"]
["Australia","Other excise duties","Unknown\\Not Applicable","Unknown\\Not Applicable",null,"The Government will reduce red tape for eligible alcohol manufacturers by enablingthem to immediately receive the 60 per cent excise duty remission upon lodgement oftheir excise returns, from 1 July 2021. The current excise refund scheme for alcoholmanufacturers requires alcohol manufacturers to pay the full amount of excise beforeclaiming a 60 per cent refund up to a cap of $100,000 per year. This change to the refundscheme will reduce administrative overheads and address cash flow concerns foralcohol manufacturers.This measure is estimated to decrease receipts by $1.2 million over the forwardestimates period. ","Simplify the tax system/ increase tax compliance","Not applicable","Reduce administrative overheads and cash flow concerns for alcohol manufacturers","2020-12-01","Legislation Forthcoming","2021-07-01",null,"Minor negative impact"]
["Australia","Transaction taxes (movable and immovable property)","Neutral","Decrease",null,"The Government will provide a targeted capital gains tax (CGT) exemption for granny flat arrangements where there is a formal written agreement. The exemption will apply to arrangements with older Australians or those with a disability.","Not applicable","Not applicable","When faced with a potentially significant CGT liability, families often opt for informal arrangements, which can lead to financial abuse and exploitation in the event that the family relationship breaks down. This measure will remove the CGT impediments, reducing the risk of abuse to vulnerable Australians. ","2020-10-06",null,null,null,"Decrease"]
["Australia","Other taxes","Neutral","Decrease",null,"The Government will introduce an exemption from the 47 per cent fringe benefits tax (FBT) for employer provided retraining and reskilling benefits provided to redundant, or soon to be redundant employees where the benefits may not be related to their current employment. ","Support employment or enhance skills","Not applicable","This measure will provide an FBT exemption for a broader range of retraining and reskilling benefits, incentivising employers to retrain redundant employees to prepare them for their next career. ","2020-10-06",null,null,null,"Decrease"]
["Australia","Other taxes","Unknown\\Not Applicable","Neutral","Enhanced tax allowances or credits","The Government is enhancing the 2019-20 MYEFO measure Better targeting the research and development tax incentive - refinements and investing an additional $2 billion through the Research and Development Tax Incentive (R&DTI). For small claimants (turnover less than $20 million), the Government is increasing the refundable R&D tax offset to 18.5 percentage points above the claimant’s company tax rate, and there will be no $4 million cap on annual cash refunds. For larger claimants, the Government is streamlining the intensity test from three to two tiers and increasing the non-refundable R&D tax offset rates. The new rates will be the claimant’s company tax rate plus 8.5 percentage points for initial R&D expenditure up to 2 per cent R&D intensity, and 16.5 percentage points for R&D expenditure above 2 per cent R&D intensity. The Government is also proceeding with the increase in the cap on eligible R&D expenditure from $100 million to $150 million per annum.These changes will apply from 1 July 2021 and will support more than 11,400 companies that claim the R&DTI.","Support R&D/innovation","Support investment","This measure forms part of the Government's JobMaker Plan and will support business research and development investment in Australia and help businesses manage the economic impacts of the COVID-19 pandemic.","2020-10-06","2020-10-14","2021-07-01",null,"Decrease"]
["Austria","PIT: Earned income","Decrease",null,"Tax rate reduction","Decrease of entry tax rate valid from a taxable income of 11.000 to 18.000 EUR from 25 to 20% (measure also includes increase of max. SSC reimboursement by 100 EUR, improvement of taxation of holiday/christmas-bonuses and the extension of the highest marginal tax rate  until 2025)","Increase equity/fairness",null,"retroactive entry into force from 1.1.2020 to provide support for employees hit by the covid-19-crisis",null,"24-07-2020","01-01-2020",null,"Decrease"]
["Austria","PIT: Earned income",null,"Decrease",null,"Increase of the threshold up to which nutrition vauchers provided by the employer are tax free from 1.1 to 2 EUR and from 4.4 to 8 EUR (the latter for restaurant-vauchers) respectively.","Improve health",null,null,null,null,"01-07-2020",null,"Decrease"]
["Austria","PIT: Earned income",null,"Decrease","Enhanced tax allowances or credits","Bonus payments for employees especially burdened during the covid-19-crisis may receive bonuses from their employers up to a maximum of 3.000 EUR tax free.","Not applicable",null,"alleviating the economic consequences of the covid-19-crisis",null,null,"01-01-2020","31-12-2020","Decrease"]
["Austria","VAT/GST","Decrease",null,"Tax rate reduction","Reduction of tax rate on food and beverages consumed in restaurants, on accomodation services, on cultural services and certain publications to 5% for the second half of 2020.","Not applicable",null,"alleviating the economic consequences of the covid-19-crisis",null,null,"01-07-2020","31-12-2021","Decrease"]
["Austria","Environmentally-related taxes","Increase",null,null,"Increase of flight ticket tax","Promote environmental sustainability",null,"strenghtening environmental taxation",null,"24-07-2020","01-09-2020",null,"Increase"]
["Austria","Other taxes",null,null,"Other","Type of tax: PIT (\"unincorporated businesses/self employed income\") AND CIT (\"incorporated businesses\"). Measure:Introduction of option of declining balance depreciation (30%) as well as an accelerated depreciation for buildings.","Support investment",null,"immediate reduction of tax liability and creation of investment incentives",null,"24-07-2020","01-07-2020",null,"Neutral"]
["Austria","Other taxes",null,null,"Accelerated tax refund","Type of tax: PIT (\"unincorporated businesses/self employed income\") AND CIT (\"incorporated businesses\"). Measure:Introduction of option of loss carry back.","Not applicable",null,"alleviating the economic consequences of the covid-19-crisis; provision of liquidity support",null,"24-07-2020","21-09-2020","limited to fiscal year 2020","Neutral"]
["Austria","Other taxes",null,null,"More flexible tax debt repayment","Type of tax: Measure potentially affects all types of taxes. Measure:Eased and extended access to tax debt deferrals.Revenue impact:Deferral of collection of revenue to later periods; initial loss of revenue in year one is compensated in later years (apart from losses stemming from bankruptcies)","Not applicable",null,"alleviating the economic consequences of the covid-19-crisis; provision of liquidity support",null,"24-07-2020","01-10-2020",null,"Neutral"]
["Belgium","PIT: Earned income","Increase","Neutral","Enhanced tax allowances or credits","The percentage of the tax credit for donations from private individuals to accredited associations is increased from 45% to 60% and applies to donations of 40 eur or more.",null,null,null,"13-06-2020","15-07-2020","01-01-2020","31-12-2020","Decrease"]
["Belgium","PIT: Earned income","Neutral","Neutral",null,"indexation suspension for some PIT tax credits or exoneration","Raise revenues",null,null,"24-10-2020","20-12-2020","01-01-2020",null,"Increase"]
["Belgium","PIT: Earned income","Neutral","Neutral",null,"Increased of the maximal amount of child care expenses eligible to PIT tax credit",null,null,null,"24-10-2020","20-12-2020","01-01-2020",null,"Decrease"]
["Belgium","PIT: Unincorporated businesses/Self employment income","Neutral","Decrease","Enhanced tax allowances or credits","increase of the investment deduction percentage to 25% for investments made between 12/03/2020 and 31/12/2020","Support investment",null,null,"12-06-2020","15-07-2020","12-03-2020","31-12-2020","Decrease"]
["Belgium","PIT: Unincorporated businesses/Self employment income","Neutral","Decrease","Enhanced tax loss offset","Exemption of the \"reconstruction reserve\". Temporary exemption from taxable income for the accounting years from 13 March 2019 to 12 March 2020. This amount to be claimed to amortize the losses of 2020 with a maximum limit of 20 million eur.",null,null,null,"17-05-2020","23-06-2020","01-01-2019","31-12-2020","Decrease"]
["Belgium","CIT","Neutral","Decrease","Other","Full deductibility of restaurant expenses as business expenses for PIT and CIT","Encourage consumption",null,"An increase in the deductibility of restaurant expenses to 100% instead of 69% for businesses and self-employed people.","06-06-2020","15-07-2020","08-06-2020","31-12-2020","Decrease"]
["Belgium","CIT","Neutral","Decrease","Enhanced tax allowances or credits","increase of the investment deduction percentage to 25% for investments made between 12/03/2020 and 31/12/2020","Support investment",null,null,"12-06-2020","15-07-2020","12-03-2020","31-12-2020","Decrease"]
["Belgium","CIT","Neutral","Decrease","Enhanced tax loss offset","Introduction of a CIT loss carry-back exemption of 20 millions eur maximum.  Firms which could be considered to be in difficulty on 18 March 2020 are not eligible for this tax advantage.",null,null,null,"17-05-2020","23-06-2020","01-01-2019","31-12-2020","Decrease"]
["Belgium","CIT","Neutral","Decrease","Enhanced tax loss offset","Exemption of the \"reconstruction reserve\". Temporary exemption from taxable income for the accounting years from 13 March 2019 to 12 March 2020. This amount to be claimed to amortize the losses of 2020 with a maximum limit of 20 million eur.",null,null,null,"17-05-2020","23-06-2020","01-01-2019","31-12-2020","Decrease"]
["Belgium","CIT","Neutral","Decrease","Enhanced tax loss offset","Exemption of the \"reconstitution reserve\". Temporary exemption from taxable income for the accounting years from 13 March 2019 to 12 March 2020. This amount to be claimed to amortize the losses of 2020 with a maximum limit of 20 million eur.",null,null,null,"17-05-2020","19-11-2021","01-01-2021","31-12-2023","Decrease"]
["Belgium","CIT",null,null,"Tax payment deferral","Increasing the benefits of early payments of the third and fourth deadlines. Thanks to this measure of help, the report of their early payments is less disadvantageous.",null,null,null,"03-04-2020","29-05-2020","11-06-2020","31-12-2020","Decrease"]
["Belgium","CIT","Neutral","Decrease","Enhanced tax allowances or credits","120h Increase of maximum number of voluntaruy hours of overtime for hours performed between 01/10/2020 and 31/03/2021 in critical sectors ",null,null,null,null,"28-12-2020","1-10-2020","31-03-2021","Decrease"]
["Belgium","CIT","Neutral","Decrease","Enhanced tax allowances or credits","Exemption from payment of withholding tax on earned income up to a maximum amount of 20 millions for employers who have employees who have received temporary unemployment benefit for at least 30 days between 12 March 2020 and 31 May 2020.",null,null,null,"08-06-2020","15-07-2020","23-07-2020","31-08-2020","Decrease"]
["Belgium","CIT","Neutral","Decrease",null,"Increased investment deduction","Support investment",null,"increase of the investment deduction percentage to 25% for investments ","24-10-2020","20-12-2020","01-01-2021","31-12-2022","Decrease"]
["Belgium","VAT/GST","Decrease","Neutral","Tax rate reduction","introduction of a reduced VAT rate of 6% for the restaurant sector (compared to 12% at present)","Encourage consumption",null,null,"06-06-2020","08-06-2020","08-06-2020","31-12-2020","Decrease"]
["Belgium","VAT/GST","Neutral","Neutral",null,"Transposition of the e-commerce directive","Increase equity/fairness",null,"The e-Commerce Directive is the foundational legal framework  for online services in the Internal Market.  The purpose of the Directive is to remove obstacles to cross-border online services  in the EU and provide legal certainty to business and citizens.",null,null,"01-07-2021",null,"Increase"]
["Belgium","VAT/GST","Neutral","Increase",null,"Increase excise duty tobacco","Improve health","Raise revenues","increase minimum excise on cigarettes and smoking tobacco","24-10-2020","20-12-2020","01-01-2021",null,"Increase"]
["Belgium","VAT/GST","Decrease","Neutral",null,"reduced VAT rate of 6% for the demolition of a building to rebuild a private house is temporarily extended to all of Belgium.","Boost economic growth",null,null,"24-10-2020","20-12-2020","01-01-202","31-12-2022","Decrease"]
["Belgium","Health-related taxes","Increase","Neutral",null,"Increase excise duty tobacco","Improve health","Raise revenues","increase minimum excise on cigarettes and smoking tobacco","24-10-2020","20-12-2020","01-01-2021",null,"Increase"]
["Belgium","Recurrent taxes on (net) wealth","New tax","New tax",null,"annual tax on the holding of a securities account, levied at the rate of 0.15% on the average value of the account in excess of EUR 1.000.000","Increase equity/fairness",null,null,"24-10-2020","17-02-2021","27-02-2021",null,"Increase"]
["Belgium","Other taxes",null,null,"Tax waiver"," In certain cases, no late-payment interest will be due and penalties for not paying taxes will be waived.",null,null,null,"18-03-2020",null,null,null,"Decrease"]
["Canada","PIT: Earned income",null,null,"Increased benefits","Source: https://www.canada.ca/en/department-finance/news/2020/03/canadas-covid-19-economic-response-plan-support-for-canadians-and-businesses.html  One-time payment of $300/child as part of May 2020 Canada Child Benefit payment",null,null,null,"18-03-2020",null,"May 2020",null,"Decrease"]
["Canada","PIT: Earned income",null,null,"Increased benefits","Source: FES 2020. Immediate Support for Families With Young Children: In order to provide additional support for families with young children, the Government proposes to amend the Income Tax Act to provide, in 2021, four quarterly payments of:• $300 per child under the age of six to families entitled to the CCB with family net income equal to or less than $120,000, and• $150 per child under the age of six to families entitled to the CCB with family net income above $120,000.",null,null,null,"30-11-2020",null,null,null,"Decrease"]
["Canada","PIT: Earned income",null,null,"Other","Source: FES 2020. Employee Stock Options: the government is proposing the following changes to the employee stock option tax rules: • A $200,000 annual limit will apply on employee stock option grants that can qualify for the employee stock option deduction. This limit will be based on the fair market value of the shares underlying the options, at the time the options are granted. For employee stock options in excess of the $200,000 limit, the employer would be entitled to an income tax deduction in respect of the stock option benefit included in the employee’s income. • Employee stock options granted by Canadian-controlled private corporations (CCPCs) and corporations with annual gross revenues of $500 million or less will not be subject to the new limit. • The new rules will apply to employee stock options granted on or after July 1, 2021.","Increase equity/fairness",null,"The proposed changes will limit the benefit of the employee stock option deduction for high-income individuals who work in mature companies will ensuring that start-ups and emerging Canadian businesses that are creating jobs can continue to grow and expand and attract key talent.","30-11-2020",null,"01-07-2021",null,"Increase"]
["Canada","PIT: Earned income",null,null,"Other","Source: FES 2020. Simplifying the Home Office Expense Deduction: To simplify the process for both taxpayers and businesses, the CRA will allow employees working from home in 2020 due to COVID-19 with modest expenses to claim up to $400, based on the amount of time working from home, without the need to track detailed expenses, and will generally not request that people provide a signed form from their employers."]
["Canada","PIT: Earned income",null,null,"Increased benefits","Source: https://www.canada.ca/en/department-finance/news/2020/03/canadas-covid-19-economic-response-plan-support-for-canadians-and-businesses.html, and FES 2020  One-time special payment by early May 2020 through the Goods and Services Tax credit (GSTC), thereby doubling the annual GSTC amount for the 2019-2020 benefit year. ",null,null,"To support vulnerable Canadians","2020-03-18",null,"early May",null,"Decrease"]
["Canada","PIT: Earned income","Increase","Decrease",null,"British Columbia introduced a new top personal income tax bracket effective for the 2020 and subsequent tax years - taxable income exceeding $220,000 will be subject to a provincial personal income tax rate of 20.5% (up from 16.8%).","Raise revenues","Boost economic growth","Provincial Decision","18-02-2020",null,"01-01-2020",null,"Increase"]
["Canada","PIT: Earned income","Unknown\\Not Applicable","Unknown\\Not Applicable",null,"Ontario implements the temporary Seniors’ Home Safety Tax Credit, worth 25% of up to $10,000 in eligible expenses for a senior’s principal residence in the province.","Improve health",null,"Provincial Decision","05-11-2020",null,"01-01-2021","31-12-2021","Decrease"]
["Canada","PIT: Earned income",null,"Decrease",null,"Prince Edward Island increases its basic personal income tax exemption level by $500 to a new threshold of $10,500, as of January 1, 2021. ","Encourage consumption",null,"Provincial Decision","17-06-2020",null,"01-01-2021",null,"Decrease"]
["Canada","PIT: Earned income",null,"Decrease",null,"Prince Edward Island increases its low-income tax reduction threshold from $18,000 to $19,000, as of January 1, 2021. ","Encourage consumption",null,"Provincial Decision","17-06-2020",null,"01-01-2021",null,"Decrease"]
["Canada","PIT: Earned income",null,"Neutral","Enhanced tax allowances or credits","Manitoba Seniors Economic Recovery Credit provides a $200 one-time, refundable tax credit to Manitoba seniors facing additional costs due to the COVID-19 pandemic such as grocery deliveries and technology purchases to stay connected to loved ones. Payment cheques are mailed as a credit advance to seniors who filed a 2018 income tax return prior to April 1, 2020.","Encourage consumption",null,"Provincial Decision","05-05-2020",null,null,"30-06-2020","Decrease"]
["Canada","PIT: Earned income","Unknown\\Not Applicable","Decrease","Other","On December 21, 2020, the Government proposed temporary adjustments to the automobile standby charge. For the 2020 and 2021 taxation year, it is proposed that employees be allowed to use their 2019 automobile usage to determine eligibility for the reduced standby charge. Source: https://www.canada.ca/en/department-finance/news/2020/12/government-announces-the-2021-automobile-deduction-limits-and-expense-benefit-rates-for-businesses-and-temporary-adjustments-to-the-automobile-stan.html","Increase equity/fairness","Not applicable","To mitigate the pandemic’s negative impact on employees’ tax liability who would under normal circumstances be allowed to use the reduced standby charge.","21-12-2020",null,"21-12-2020","31-12-2021","Decrease"]
["Canada","PIT: Savings","Unknown\\Not Applicable","Decrease","Other","Source: https://www.canada.ca/en/department-finance/news/2020/03/canadas-covid-19-economic-response-plan-support-for-canadians-and-businesses.html. Reducing required minimum withdrawals from Registered Retirement Income Funds (RRIFs) by 25% for 2020, in recognition of volatile market conditions and their impact on many seniors’ retirement savings. This will provide flexibility to seniors that are concerned that they may be required to liquidate their RRIF assets to meet minimum withdrawal requirements. Similar rules would apply to individuals receiving variable benefit payments under a defined contribution Registered Pension Plan.","Encourage savings",null,"COVID-19 Emergency response","2020-03-18","03/25/2020","03/25/2020","44196","Decrease"]
["Canada","SSC: Employer",null,"Increase","Enhanced tax allowances or credits","Quebec employers that qualify for the Canada Emergency Wage Subsidy (CEWS) for a qualifying period can also claim the credit for contributions to the health services fund for the same period in respect of an employee who is on paid leave because of the COVID-19 pandemic. ","Support employment or enhance skills",null,"Provincial Decision","30-04-2020. Extended on 18-01-2021",null,"15-03-2020","13-03-2021","Decrease"]
["Canada","Taxes on payroll and workforce","Neutral","Decrease","Other","Manitoba raised, as of January 1, 2021, the exemption threshold from $1.25 million to $1.5 million of annual remuneration, for the Health and Post-Secondary Education Tax Levy. The threshold below which employers pay the lower rate is raised from $2.5 million to $3.0 million.","Support employment or enhance skills",null,"Provincial Decision","10-03-2020",null,"01-01-2021",null,"Decrease"]
["Canada","Taxes on payroll and workforce","Neutral","Decrease","Other","Ontario made the previously announced 2020 tax year Employer Health Tax exemption increase (from $490,000 to $1 million) permanent, targeting private sector employers; and along with doubling the exemption, also doubled the instalment threshold from $600,000 to $1.2 million starting with the 2021 tax year.","Support employment or enhance skills",null,"Provincial Decision","25-03-2020, updated on 05-11-2020",null,"01-01-2020",null,"Decrease"]
["Canada","Taxes on payroll and workforce",null,"Increase","Enhanced tax allowances or credits","British Columbia (BC) Increased Employment Incentive: a refundable tax credit for employers which encourages the creation of new jobs for BC workers or increases in payroll for existing low- or medium-income employees, from the third to the fourth quarter of 2020. The tax credit is calculated at 15% of the amount that the employer’s qualifying BC remuneration exceeds the employer’s base BC remuneration.   ","Support employment or enhance skills",null,"Provincial Decision","17-09-2020",null,"March 2021","To be determined","Decrease"]
["Canada","CIT","Unknown\\Not Applicable","Unknown\\Not Applicable","Other","Source: Canada’s COVID-19 Economic Response Plan webpage and FES 2020, https://www.canada.ca/en/department-finance/news/2020/04/the-canada-emergency-wage-subsidy.html. The Canada Emergency Wage Subsidy covers up to 75% of an employee’s wages for qualifying eligible employers, with a maximum of up to 847$ per week per employee, to supports employers in keeping and re-hiring their employees.  The wage subsidy for active employees includes a base subsidy for all employers that have experienced a decline in revenues, as well as a top-up wage subsidy available to employers most adversely impacted by the pandemic. This temporary measure is in place until June 2021.","Support employment or enhance skills","Not applicable","COVID-19 Emergency response","27-03-2020","11-04-2020","15-03-2020","30-06-2021","Decrease"]
["Canada","CIT","Unknown\\Not Applicable","Unknown\\Not Applicable","Other","Source: FES 2020 and Canada’s COVID-19 Economic Response Plan webpage. Canada Emergency Rent Subsidy and Lockdown Support:  The Canada Emergency Rent Subsidy (CERS) provides a direct and easy-to-access rent and mortgage subsidy of up to 65% (subject to limits on eligible expenses) to qualifying businesses, charities and non-profits rent and mortgage support from September 27 2020 until June 2021. This support is available directly to tenants and commercial property owners. Under the Lockdown Support, organizations that must shut their doors or significantly restrict their activities due to a public health order are eligible for an additional 25 per cent subsidy, in addition to the Canada Emergency Rent Subsidy base subsidy of up to 65 per cent. This support is also available until June 2021.","Not applicable","Not applicable","COVID-19 Emergency response","09-10-2020","19-11-2020","27-09-2020","30-06-2021","Decrease"]
["Canada","CIT","Unknown\\Not Applicable","Decrease","Tax payment deferral","Source: FES 2020. Agricultural Cooperatives: Budget 2005 introduced a measure to provide a tax deferral that applies to patronage dividends paid by an eligible agricultural cooperative to its members in the form of eligible shares issued after 2005 and before 2016. Budget 2015 extended this tax deferral to shares issued before 2021. The Government proposes to extend this measure to apply in respect of eligible shares issued before 2026.","Support investment","Not applicable",null,"30-11-2020",null,"01-01-2021","31-12-2025","Decrease"]
["Canada","CIT","Unknown\\Not Applicable","Unknown\\Not Applicable","Other","Source: https://www.canada.ca/en/revenue-agency/services/subsidy/temporary-wage-subsidy.html The 10% Temporary Wage Subsidy for Employers (TWS) is a 3-month support measure that allowed eligible employers to reduce the amount of payroll deductions they need to remit to the Canada Revenue Agency. The subsidy was equal to 10% of the remuneration paid from March 18 to June 19, 2020, up to $1,375 for each eligible employee. The maximum total was $25,000 for each eligible employer.","Support employment or enhance skills","Not applicable","COVID-19 Emergency response","18-03-2020","25-03-2020","18-03-2020","19-06-2020","Decrease"]
["Canada","CIT","Decrease","Decrease","Tax rate reduction","Saskatchewan’s small business corporate income tax rate temporaily dropped from two per cent to zero effective October 1, 2020 (rate is scheduled to increase to 1% on July 1, 2022, and to 2% on July 1, 2023).","Support employment or enhance skills",null,"Provincial Decision","07-12-2020",null,"01-10-2020","30-06-2022","Decrease"]
["Canada","CIT",null,"Decrease",null,"Quebec introduced an incentive deduction for the commercialization of innovations, enabling a corporation that commercializes a qualified intellectual property asset developed in Quebec to benefit from an effective tax rate of 2% on the qualified portion of its taxable income attributable to that qualified intellectual property asset – the basic provincial corporate income tax rate being 11.5%  ","Support R&D/innovation",null,"Provincial Decision","10-03-2020",null,"01-01-2021",null,"Decrease"]
["Canada","CIT","Unknown\\Not Applicable","Unknown\\Not Applicable","Enhanced tax allowances or credits","Quebec introduced a new 30 per cent synergy capital tax credit effective in respect of the amount paid by a corporation for subscriptions of shares occurring after December 31, 2020. The non-refundable tax credit, subject to an annual cap of $225,000, will be granted to a corporation that subscribes for shares of the capital stock of a qualified corporation in the life sciences, manufacturing or processing, green technologies, artificial intelligence or information technologies sectors.","Support investment",null,"Provincial Decision","10-03-2020",null,"01-01-2021",null,"Decrease"]
["Canada","CIT","Decrease","Neutral",null,"Nova Scotia announced a reduction, effective April 1, 2020, in both the general corporate income tax rate (from 16% to 14%) and the small business corporate income tax rates (from 3% to 2.5%).","Support investment",null,"Provincial Decision","25-02-2020",null,"01-04-2020",null,"Decrease"]
["Canada","CIT","Increase","Neutral",null,"Prince Edward Island reduces the small business tax rate by 1% to an overall rate of 2%, beginning January 1, 2021.","Support investment",null,"Provincial Decision","17-06-2020",null,"01-01-2021",null,"Increase"]
["Canada","CIT",null,"Increase",null,"Ontario implemented the Regional Opportunities Investment Tax Credit, a 10% refundable income tax credit, for capital investments made by Canadian-controlled private corporations in commercial and industrial buildings, and related assets in specified regions of the province. The credit is limited to expenditures in excess of $50,000 and up to a limit of $500,000 in qualifying investments.","Support investment",null,"Provincial Decision","25-03-2020",null,"25-03-2020",null,"Decrease"]
["Canada","CIT","Decrease","Neutral",null,"Northwest Territories reduced its small-business income tax rate from 4% to 2%, effective January 1, 2021.","Support investment",null,"Provincial Decision","31-10-2020",null,"01-01-2021",null,"Decrease"]
["Canada","CIT","Decrease","Decrease",null,"Yukon decreased, effective January 1, 2021, its small business income tax rate from 2% to zero, increasing the insurance premium tax to 4% to offset the revenue shortfall.","Support investment",null,"Provincial Decision","05-03-2020",null,"01-01-2021",null,"Decrease"]
["Canada","CIT","Decrease","Neutral","Tax rate reduction","As part of Alberta’s Recovery Plan,  Alberta accelerated the Job Creation Tax Cut, reducing the general corporate income tax rate to 8% on July 1, 2020, a year and a half sooner than originally planned. Alberta's small business tax rate is 2%.The dividend tax credit rate for dividends paid out of income taxed at the general corporate income tax rate (eligible dividends) will be adjusted on January 1, 2021, corresponding with the acceleration of the general corporate income tax rate reduction.","Support investment",null,"Provincial Decision","29-06-2020",null,"01-07-2020",null,"Decrease"]
["Canada","CIT",null,"Neutral","Tax payment deferral","Alberta's deferral of corporate income tax balances and instalment payments from March 19 to August 31, 2020 to increase employers’ access to cash so they can pay employees, address debts and continue operations",null,null,"Provincial Decision","18-03-2020",null,"19-03-2020","31-08-2020","Decrease"]
["Canada","CIT","Unknown\\Not Applicable","Neutral","Other","On July 10, 2020, the Government proposed to protect jobs and safe operations of junior mining exploration companies, and other flow-through share issuers, by extending the timelines by 12 months for spending the capital they raise via flow-through shares.","Support employment or enhance skills",null,"To support Canadian businesses and protect jobs during the global COVID-19 pandemic.","10-07-2020",null,"10-07-2020","31-12-2020","Decrease"]
["Canada","Other corporate taxes",null,"Neutral","Tax payment deferral","British Columbia extension of tax filing and payments:  administrative relief to businesses by postponing the filing and payment date by six months for the Provincial Sales Tax, municipal and regional district tax on short-term accommodation, tobacco tax, motor fuel tax, and carbon tax; and until April 1, 2021 for the Employer Health Tax instalment payment deadlines.","Support employment or enhance skills",null,"Provincial Decision","23-03-2020 with subsequent updates",null,null,"01-04-2021","Decrease"]
["Canada","VAT/GST","Neutral","Neutral","Tax payment deferral","Deferral of the Goods and Services Tax/Harmonized Sales Tax (GST/HST) and customs duty remittances (measure was part of the COVID-19 Economic Response Plan) - all businesses allowed to defer, until June 30, 2020, any GST/HST payments or remittances that became owing on or after March 27, 2020, and before July 2020. ","Support employment or enhance skills",null,"Measure provided up to $30 billion in tax and customs duty payment deferrals to meet liquidity needs of businesses ","27-03-2020",null,"27-03-2020","30-06-2020","Neutral"]
["Canada","VAT/GST","Neutral","Decrease","Tax waiver","Source: Fall Economic Statement (FES) 2020. Removal of GST/HST from the purchases of face masks and face shields, providing $75 million annually in tax relief to Canadians and being effective from December 7, 2020, until the use of face coverings is no longer broadly recommended.","Improve health",null,"Supports public health measures to help curtail the spread of COVID-19 by making face masks and face shields more affordable. ","30-11-2020",null,"7-12-2020","Measure in force until the use of face coverings no longer broadly recommended.","Decrease"]
["Canada","VAT/GST","Neutral","Increase",null,"Source: FES 2020. Foreign-based vendors selling digital products or services to consumers in Canada will be required to register for, collect and remit the GST/HST on their taxable sales to Canadian consumers.  Digital marketplace platforms (e.g., \"app stores\") will also be required to register for the GST/HST, and to collect and remit the tax on the sale of digital products or services of foreign-based vendors to Canadians that the platform facilitates.  ","Simplify the tax system/ increase tax compliance","Increase equity/fairness","This measure is intended to level the playing field between Canadian and foreign-based vendors.  Foreign-based vendors with no physical presence in Canada do not, currently, have to charge the GST/HST on sales of digital products or services – like mobile apps, online video gaming and video and music streaming.","30-11-2020",null,"1-07-2021",null,"Increase"]
["Canada","VAT/GST","Neutral","Increase",null,"Source: FES 2020. Application of GST/HST on all sales to Canadians of goods that are located in Canadian fulfillment warehouses.  The GST/HST will be required to be collected and remitted by either the foreign-based vendor or the digital platform that facilitates the sale.","Simplify the tax system/ increase tax compliance","Increase equity/fairness","This measure is intended to level the playing field between Canadian and foreign-based vendors.  Under the current rules, there is generally no requirement for foreign-based vendors to collect the GST/HST on the final price paid when their goods are sold in Canada, including when the sales are facilitated by digital platforms. ","30-11-2020",null,"1-07-2021",null,"Increase"]
["Canada","VAT/GST","Neutral","Increase",null,"Source: FES 2020. Application of the GST/HST to all platform-based short-term rental accommodation supplied in Canada.  The GST/HST will be required to be collected and remitted – by either the property owner, or the digital accommodation platform – on short-term accommodation that is supplied in Canada through a digital accommodation platform.","Simplify the tax system/ increase tax compliance","Increase equity/fairness","This measure is intended to improve GST/HST compliance and ensure fairness across the accommodation sector.  Currently, individual property owners may not be aware of the relevant GST/HST requirements with respect to rentals of short-term accommodation through digital platforms. Additionally, the platforms that facilitate these rentals are not responsible for accounting for the GST/HST on these rentals under current rules. ","30-11-2020",null,"1-07-2021",null,"Increase"]
["Canada","VAT/GST",null,"Increase",null,"British Columbia (BC) applied new sales tax registration requirements effective July 1, 2020, for Canadian sellers of goods, and Canadian and foreign sellers of software and telecommunication services, to register as tax collectors if their BC revenues exceed $10,000. ","Increase equity/fairness",null,"Provincial Decision","18-02-2020",null,"01-07-2020",null,"Increase"]
["Canada","VAT/GST","Increase","Neutral",null,"British Columbia increased the rate of Provincial Sales Tax on vapour products from 7% to 20% effective January 1, 2020, also increasing the tobacco tax rate by two cents to 29.5 cents per cigarette.","Improve health",null,"Provincial Decision","14-11-2019",null,"01-01-2020",null,"Increase"]
["Canada","VAT/GST",null,"Neutral","Tax waiver","British Columbia Temporary Provincial Sales Tax (PST) Rebate on Select Machinery and Equipment: to help corporations recover from the financial impacts of COVID-19, through a rebate equal to the PST they paid between September 17, 2020 and September 30, 2021 on qualifying machinery and equipment. This will support businesses to pivot operations to meet provincial health orders and adjust to a post-COVID economy.","Boost economic growth",null,"Provincial Decision","17-09-2020",null,"17-09-2020","30-09-2021","Decrease"]
["Canada","VAT/GST",null,"Neutral","Tax payment deferral","Saskatchewan - temporary deferrals until July 2020 of Provincial Sales Tax remittance.","Support employment or enhance skills",null,"Provincial Decision","20-03-2020",null,null,"31-07-2020","Decrease"]
["Canada","Environmentally-related taxes",null,"Neutral","Enhanced tax allowances or credits","British Columbia One-time Enhancement to Climate Action Tax Credit: eligible families of four will receive up to $564 and eligible individuals will receive up to $218 in an enhanced payment in July 2020.","Encourage consumption",null,"Provincial Decision","23-03-2020",null,"01-07-2020","31-07-2020","Decrease"]
["Canada","Other excise duties","New tax",null,null,"Nova Scotia introduced a tax on all vaping products sold in the province effective September 15, 2020,  requiring retailers to obtain permit to sell vaping products starting July 2020 to support efforts to decrease youth vaping.","Improve health",null,"Provincial Decision","25-02-2020",null,"15-09-2020",null,"Increase"]
["Canada","Other excise duties","New tax",null,null,"Newfoundland and Labrador introduced a 20% tax on vaping products; also increasing taxes on tobacco. ","Improve health",null,"Provincial Decision","30-09-2020",null,"01-01-2021",null,"Increase"]
["Canada","Recurrent taxes on immovable property (business and residential)","Decrease",null,"Tax rate reduction","British Columbia reduced school tax to achieve an average 25 per cent reduction in the total property tax bills for commercial properties for the 2020 calendar year","Boost economic growth",null,"Provincial Decision","16-04-2020",null,"31-12-2020",null,"Decrease"]
["Canada","Recurrent taxes on immovable property (business and residential)",null,"Decrease",null,"Ontario took steps to provide municipalities with the flexibility to target property tax relief to small businesses, through the adoption of a new property subclass, and to match these municipal property tax reductions in order to provide further support to small businesses.","Support investment",null,"Provincial Decision","05-11-2020",null,"01-01-2021",null,"Decrease"]
["Canada","Recurrent taxes on immovable property (business and residential)","Decrease","Neutral",null,"Ontario reduced the property tax rate for employers by reducing the rates of business education taxes which constitute about 40% of total property taxes levied on business properties.","Increase equity/fairness",null,"Provincial Decision","05-11-2020",null,"01-01-2021",null,"Decrease"]
["Canada","Other taxes",null,"Neutral","Tax payment deferral","Ontario implemented interest and penalty relief beginning April 1, 2020 and until October 1, 2020 for businesses that miss filing or remittance deadlines under select provincially administered taxes including Employer Health Tax, Tobacco Tax, Fuel Tax, Gas Tax and Beer, Wine and Spirits Taxes. ",null,null,"Provincial Decision","25-03-2020                18-08-2020",null,null,"01-10-2020","Decrease"]
["Canada","Other taxes",null,"Neutral","Tax filing extension","Newfoundland and Labrador extended the return filing deadlines for various taxes including: Health and Post-Secondary Education Tax, Gasoline Tax, Carbon Tax,  Mining and Mineral Rights Tax, Tobacco Tax due from March 20, 2020, ultimately until August 20, 2020.",null,null,"Provincial Decision","07-04-2020 with subsequent updates ",null,null,"20-08-2020","Decrease"]
["Chile","PIT: Earned income","Neutral","Neutral",null,"Early income tax rebate in April 2020 (normally paid in May of each year) for individuals and SMEs. ","Encourage consumption","Boost economic growth","Short term liquidity injection for taxpayers","19-03-2020","2020-03-30","13-04-2020","30-04-2020","Neutral"]
["Chile","PIT: Unincorporated businesses/Self employment income","Neutral","Neutral",null,"Refund of monthly PIT withholdings paid by independent workers during January and February 2020 (10,75% of each month gross income).","Encourage consumption","Boost economic growth","Short term liquidity injection for taxpayers","19-03-2020","2020-03-30","13-04-2020",null,"Neutral"]
["Chile","CIT","Neutral","Neutral",null,"CIT is normally paid in April. In 2020, payment deadline for SMEs was extended until July 31. ","Encourage consumption","Boost economic growth","Alleviate taxpayers short term financial restraints by easing tax payment terms","19-03-2020","2020-03-30","13-04-2020","31-07-2020","Neutral"]
["Chile","CIT","Neutral","Neutral",null,"CIT Provisional Monthly Payments are suspended during April, May and June of 2020. This suspension can be extended up to September provided that the company revenue reduction of at least 30% in the second quarter of the year.","Encourage consumption","Boost economic growth","Alleviate taxpayers short term financial restraints by easing tax payment terms","19-03-2020","2020-03-30","13-04-2020",null,"Neutral"]
["Chile","CIT","Neutral","Decrease",null,"The tax administration clarified that expenses incurred to mitigate the negative effects of the Covid-19 crisis are considered tax deductible under the new definition of tax deductible expense.","Increase tax certainty","Encourage consumption","Increase tax certainty","19-03-2020",null,"29-04-2020",null,"Neutral"]
["Chile","CIT","Unknown\\Not Applicable","Unknown\\Not Applicable",null,"Extension of deadline from April 30 to July 31 2020 for companies to opt for the SME tax regime. Taxpayers under the Presumptive Income Regime also recieve an extension to opt for any effective income regime.","Simplify the tax system/ increase tax compliance",null,"Temporary alleviation of compliance administrative cost","19-03-2020","2020-03-30","01-05-2020",null,"Neutral"]
["Chile","CIT","Decrease","Neutral",null,"Temporary reduction of CIT rate (from 25% to 10%) for companies under the SMEs regime, applicable to income generated during business years 2020, 2021 and 2022.","Support investment","Boost economic growth","Alleviate taxpayers short term financial retraints by reducing tax burden","27-08-2020","2020-09-02","01-01-2020","31-12-2022","Decrease"]
["Chile","CIT","Decrease","Neutral",null,"Reduction of Mandatory Monthly Provisional Payments by half for companies under the SMEs regime, applicable to income generated during business years 2020, 2021 and 2022.","Encourage consumption","Boost economic growth","Alleviate taxpayers short term financial retraints by reducing tax burden","27-08-2020","2020-09-02","01-01-2020","31-12-2022","Decrease"]
["Chile","CIT","Neutral","Decrease",null,"Instant depreciation for fixed assets investment made between June 1, 2020 and December 31, 2022. Special measures to prevent abuse on the use of this benefit are going to be implemented.","Support investment","Boost economic growth","Alleviate taxpayers short term financial retraints by reducing tax burden","27-08-2020","2020-09-02","01-06-2020","31-12-2022","Decrease"]
["Chile","CIT","Neutral","Decrease",null,"Instant amortization for investment in certain intangible assets protected by law: intellectual property, industrial property and new vegetable varieties","Support investment","Boost economic growth","Alleviate taxpayers short term financial retraints by reducing tax burden","27-08-2020","2020-09-02","01-06-2020","31-12-2022","Decrease"]
["Chile","VAT/GST","Neutral","Neutral",null,"Deferral of April, May and June's 2020 VAT payments for companies with annual sales under 350.000 UF. Aditionally, if the taxpayer registers a revenue reduction of at least 30% in the second quarter of the year, the postponement can be used for VAT payments of July, August and September as well. According to the size of the company the deferred amount will have to be paid in 6 or 12 installments, without the application of fines or interests.","Encourage consumption","Boost economic growth","Alleviate taxpayers short term financial restraints by easing tax payment terms","19-03-2020","2020-03-30","13-04-2020",null,"Neutral"]
["Chile","VAT/GST","Neutral","Neutral",null,"SMEs that show a decrease in their income as a result of the health crisis and register a positive VAT credit balance in June, will be able to ask for a VAT refund corresponding to transactions carried out between January and May 2020. The refund will be limited to SMEs with good tax compliance and will be made within 10 days from the date of request.","Encourage consumption","Boost economic growth","Short term liquidity injection for taxpayers","27-08-2020","2020-09-02","01-01-2020",null,"Neutral"]
["Chile","VAT/GST","Neutral","Neutral",null,"The standard 2 months deferral of VAT payment (available for companies with average annual sales under 100.000 UF) is extended up to 3 months. This temporary measure lasts until December 2021","Encourage consumption","Boost economic growth","Alleviate taxpayers short term financial retraints by reducing tax burden","27-08-2020","2020-09-02","01-06-2020","31-12-2022","Neutral"]
["Chile","Recurrent taxes on immovable property (business and residential)","Neutral","Neutral",null,"The first of four inmovable property tax installments for year 2020 (April) can be paid along the three remaining installments (June, September, November) without the application of fines and interests for late payment. This benefit can be used by companies with annual sales up to 350.000 UF and individuals owning real state with appraised value under CLP $133 million. This  measure was extended authorizing the postponement of the payment of the third and fourth installments of Real Estate Tax for residential properties whose tax assessments do not exceed UF 5,000 as of June 2020.","Boost economic growth","Encourage consumption","Alleviate taxpayers short term financial restraints by easing tax payment terms","19-03-2020","2020-03-30","30-04-2020","31-11-2020","Neutral"]
["Chile","Recurrent taxes on immovable property (business and residential)","Neutral","Neutral",null,"The General Treasury of the Republic and the tax administration are granted with the faculty to waive fines and interests associated to overdue payments of property tax.","Encourage consumption","Boost economic growth","Alleviate taxpayers short term financial restraints by easing tax payment terms",null,null,null,null,"Neutral"]
["Chile","Other taxes","Decrease","Neutral",null,"0% Stamp Tax Rate on credit and money transactions (mortgage, consumer credit, promissory notes, bills of exchange, etc.) carried out between April 1° and September 30° of 2020","Encourage consumption","Boost economic growth","Improve taxpayers access to credit","19-03-2020","2020-03-30","01-04-2020","30-09-2020","Decrease"]
["Chile","Other taxes","Unknown\\Not Applicable","Unknown\\Not Applicable",null,"Extension of deadline and flexibility of terms to submit 19 sworn statements for the 2020 annual income determination.","Simplify the tax system/ increase tax compliance",null,"Temporary alleviation of compliance administrative cost","19-03-2020",null,"23-03-2020",null,"Neutral"]
["Chile","Other taxes","Unknown\\Not Applicable","Unknown\\Not Applicable",null,"Special faculties are granted to General Treasury of the Republic to enter into agreements for the payment of tax debts under flexible conditions. Subsequently, the possibility of entering into agreements under flexible conditions with respect to taxes due is extended until December 31. This benefit extends to individuals whose income ammounts up to 90 UTA and companies with an annual income up to 350.000 UF.","Simplify the tax system/ increase tax compliance","Boost economic growth",null,"19-03-2020","2020-03-30",null,null,"Decrease"]
["Chile","Other taxes","Neutral","Neutral",null,"The tax administration ratified the tax treatment and regulation of donations related to the Covid-19 contingency.","Increase tax certainty",null,"Increase tax certainty","29-04-2020",null,"29-04-2020",null,"Neutral"]
["Chile","Other taxes","Unknown\\Not Applicable","Unknown\\Not Applicable",null,"Deadline extension to start issuing electronic invoice, from September 2020 to January 2021. This benefit applies to taxpayers that have alredy adopted the electronic invoice system.","Simplify the tax system/ increase tax compliance",null,"Temporary alleviation of compliance administrative cost","27-08-2020","2020-09-02","31-09-2020","01-01-2021","Neutral"]
["Chile","Other taxes","Neutral","Decrease",null,"Allocation of fiscal resources to meet the 1% regional contribution to investment projects evaluated by the Enviromental Impact Assesment System until December 31, 2021, to the extent that the project starts its execution within the next three years from the approval. ","Support investment","Promote environmental sustainability","Alleviate taxpayers short term financial retraints by reducing tax burden","27-08-2020","2020-09-02",null,null,"Decrease"]
["Chile","Other taxes","Neutral","Neutral",null,"Postponement of the payment of vehicle registration fees for passenger and school transportation vehicles. Additionally, special faculties were granted to municipalities to postpone the payment of several municipal business permits.","Encourage consumption","Boost economic growth","Short term liquidity injection for taxpayers","01-04-2020","01-04-2020","13-06-2020",null,"Neutral"]
["Colombia","PIT: Earned income","Increase","Unknown\\Not Applicable",null,"As a result of Law 2010 of 2019, PIT was adjusted in two ways. First, the PIT tax schedule included three new taxable income brackets at the top of the table, with rates higher than the maximum rate of the previous schedule, which was applied to labour and pension income. The top PIT tax rate for these types of income was 33%, and the latest tax reform added tax rates of 35%, 37% and 39%. Second, this new PIT tax schedule is applied to taxable income arising from both the new general basket,  which is currently made up of labour, capital and non-labour income, as well as pension income, unlike the previous system where the tax liability was determined separately, depending on the type of income earned by the taxpayer. This last change would improve vertical equity and increase the taxable base, thus obtaining higher revenues. ","Increase equity/fairness","Not applicable"," These measures are focused on the search for greater progressivity aimed at increasing vertical equity in the system, that is, people with greater payment capacity make a greater contribution through higher rates. Likewise, it seeks to reduce the distortion in taxation due to the determination of the tax liability for each of the types of income and the PIT rate scheme that is applied to each of these.","24-10-2019","27-12-2019","01-01-2020",null,"Increase"]
["Colombia","CIT","Decrease","Unknown\\Not Applicable",null,"Law 2010 of 2019 established a gradual reduction in the corporate tax rate, from 33% in taxable year 2019; to 32% in taxable year 2020; 31% in taxable year 2021, and to 30% as of taxable year 2022 onwards.","Boost economic growth","Not applicable","Alleviate the tax burden on businesses to promote economic activity, employment and competitiveness. The 33% tax rate is very high in comparison with similar countries of the region.","24-10-2019","27-12-2019","01-01-2020",null,"Decrease"]
["Colombia","CIT","Increase","Unknown\\Not Applicable",null,"Law 2010 of 2019 introduced a temporary surcharge for companies belonging to the financial sector whose taxable income exceeds 120.000 TVU (Taxable Value Unit) (COP 4.272 million for 2020). The surcharge is 4% in taxable year 2020, and of 3% for taxable years 2021-2022 It will be pay in advance.","Raise revenues","Not applicable","Increase the taxation in an economic sector which shows higher profits than the rest of the economy, as a good message to the individuals that will face an important adjustment in the PIT.","24-10-2019","27-12-2019","01-01-2020","31-12-2022","Increase"]
["Colombia","CIT","Unknown\\Not Applicable","Unknown\\Not Applicable",null,"Law 2010 of 2019 introduced the Mega-investments regime for those taxpayers that generate at least 400 new direct jobs; or taxpayers that generate at least 250 new direct jobs in mega investments made in sectors with a high technological component, along with new investments within the national territory with a value equal to or greater than TVU 30 million (approximately to USD 289 000 000)  in any industrial, commercial and/or service activity. In this regime, the CIT rate is 27%.","Support investment","Increase tax certainty","A specific measure that seeks to provide better conditions than the standard CIT regime in the short term with the fulfilment of certain requirements.","24-10-2019","27-12-2019","01-01-2020",null,"Increase"]
["Colombia","CIT","Unknown\\Not Applicable","Decrease",null,"Law 2010 of 2019 removed the deduction in the income tax of VAT paid on acquisition or imports of capital goods that was enacted in 2016. Instead, this Law introduced the income tax credit  of VAT paid on the import, formation, construction or acquisition of real productive fixed assets, that can be claimed in the fiscal year in which they pay the VAT or in any subsequent fiscal years. ","Boost economic growth","Not applicable","Lower the cost of capital for businesses in order to encourage investment and competitiveness","24-10-2019","27-12-2019","01-01-2020",null,"Decrease"]
["Colombia","CIT","Unknown\\Not Applicable","Decrease",null,"Law 2010 of 2019 created a new income tax credit related to the local turnover tax that taxpayers pay. This tax credit is of 50% of the turnover tax paid and as of 2022, the tax credit will be 100%.","Boost economic growth","Not applicable","Alleviate the tax burden on businesses without affecting the collection on subnational level.","24-10-2019","27-12-2019","01-01-2020",null,"Decrease"]
["Colombia","CIT","Neutral","Neutral","Tax filing extension","The deadline for large taxpayers for filing the 2019 income tax return has been set between 9 June and 24 June 2020 depending on the last digit of their TIN; The deadline for legal entities (not designated as large taxpayers) for filing the income tax return has been set between 1 June and 1 July 2020 depending on the last digit of their TIN.",null,null,null,null,null,"19 -03-2020"]
["Colombia","CIT","Neutral","Neutral","Tax payment deferral","The deadline for large taxpayers for paying the second instalment of their 2019 income tax has been set between 21 April and 5 May 2020, as well as the payment of the income tax surcharge, depending on the last digit of their TIN and the deadline for paying the third instalment has been set between 9 June and 24 June 2020 depending on the last digit of their TIN;The deadline for legal entities (not designated as large taxpayers) for paying the first instalment of their income tax has been set between 21 April and 19 May 2020 depending on the last two digits of their TIN and the deadline for paying the second instalment has been set between 1 June and 1 July 2020 depending on the last digit of their TIN.",null,null,null,null,null,"19 -03-2020"]
["Colombia","Other corporate taxes","Decrease","Unknown\\Not Applicable",null,"Law 2010 of 2019 established the gradual elimination of the alternative minimum tax, from 3.5% of the net equity as of 31 December of the preceding tax year, for 2019, to 0,5% in 2020 and 0% as of taxable year 2021 onwards.","Simplify the tax system/ increase tax compliance","Not applicable","Alleviate the tax burden on entrepreneurships and young companies that are in the formal economy. ","24-10-2019","27-12-2019","01-01-2020",null,"Neutral"]
["Colombia","Other corporate taxes","New tax","Unknown\\Not Applicable",null,"The SIMPLE regime was enacted by Law 2010 of 2019. It is an optional regime and replaces the income tax and the Municipal Business Turnover tax (ICA), as well as other less representative subnational taxes. It applies to businesses and self-employed who earn annual gross earnings below 80.000 TVU (USD 771.000 or COP 2.849 million) and the tax rate depending of both the taxpayer's economic activity and gross earnings brackets.","Simplify the tax system/ increase tax compliance","Not applicable","This new regime aims at promoting business formalization, making easier for the taxpayer to comply with his/her tax obligations and reducing, at the same time, the costs of such compliance.","24-10-2019","27-12-2019","01-01-2020",null,"Increase"]
["Colombia","VAT/GST","Unknown\\Not Applicable","Increase",null,"Law 2010 of 2019 changed the VAT regime for beers and sodas, from a single-stage collection process to a multi-stage one.","Simplify the tax system/ increase tax compliance","Not applicable","Abolish the preferential treatment in this kind of goods, with respect to the rest of the goods and services that are taxed at the general rate, increasing efficiency and horizontal equity.","24-10-2019","27-12-2019","01-01-2020",null,"Increase"]
["Colombia","VAT/GST","Neutral","Neutral","Tax filing extension","Delay in the Value Added Tax filing deadlines for industries in hard-hit sectors by the coronavirus virus. The sectors include: tourism; hotels; restaurants; airlines; and live entertainment. All affected taxpayers will be able to delay filings, whether they are quarterly or bi-monthly, until 30 June – a 30-day extension. Other sectors may delay VAT payments to 30 June, too, rather than May. These include: restaurants, bars and cafes; and holiday companies.",null,null,null,null,"13-03-2020","13-03-2020"]
["Colombia","VAT/GST","Decrease","Neutral","Tax rate reduction","VAT zero-rating on medical devices.",null,null,null,"19-03-2020"]
["Colombia","VAT/GST",null,null,"Other","Donation of listed goods intended to mitigate the COVID-19 crisis will not be considered as sales for VAT purposes, unless it is donated between related parties."]
["Colombia","VAT/GST","Neutral","Decrease","Tax waiver","Exemption of VAT for leases of commercial premises until 31 July 2020, if it had been closed totally or partially for more than 2 weeks.",null,null,null,null,null,null,"31-07-2020"]
["Colombia","Health-related taxes","Unknown\\Not Applicable","Unknown\\Not Applicable","Other","For the purposes of urgent delivery due to the urgent need of the goods corresponding to vaccines against Covid-19, the requirement of the constitution of guarantee in favour of the National Tax Office will not be required","Improve health","Not applicable","Fight COVID-19.",null,"08-01-2021","09-02-2021","28-02-2021","Neutral"]
["Colombia","Health-related taxes","Unknown\\Not Applicable","Unknown\\Not Applicable","Other","The officials of the National Tax Office can continue working from home.","Improve health","Not applicable","Prevent the propagation of the virus. Its an administrative measure to protect the life and health of DIAN´s officials and emergency measures to guarantee the attention and provision of services by DIAN, within the framework of the Health Emergency declared in all the national territory because of COVID 19.",null,"15-01-2021","16-01-2021","31-05-2021","Neutral"]
["Colombia","Health-related taxes","Unknown\\Not Applicable","Unknown\\Not Applicable","Other","Issuance of the Form No. 350 (Withholding tax) for fiscal year 2021 and following. The boxes in relation to the withholding tax of the solidarity tax and Voluntary solidarity contribution for COVID 19 where eliminated.","Not applicable","Not applicable","The Constitutional Court (Ruling C-293 of 2020) declared the unenforceability of articles 1 to 8 of the Legislative Decree 568 of 2020, therefore, it was necessary to eliminate the boxes corresponding to Withholding taxes of the solidarity tax and Contribution volunteer solidarity for COVID 19.",null,"05-02-2021","05-02-2021",null,"Decrease"]
["Colombia","Other excise duties",null,null,null,"Lower import tariffs for inputs used in the health sector",null,null,null,"11-03-2020",null,"16-03-2020","16-09-2020"]
["Colombia","Other excise duties",null,null,null,"Lower import tariffs used for inputs used in passenger and freight air transport services",null,null,null,"11-03-2020",null,"16-03-2020","16-09-2020"]
["Colombia","Recurrent taxes on (net) wealth","New tax","Unknown\\Not Applicable",null,"Law 2010 of 2019 established a temporary tax on net wealth for 2020-2021 period. This tax is levied on individuals and non-resident businesses that are not subject to file an income tax return in Colombia, with equity above COP 5 thousand million. Its tax rate is 1% of the net wealth minus: I) the value of the individual’s residential property; and ii) 50% of the equity value of the assets subject to the normalization tax (or disclosure tax) that have been declared in the taxable period 2019 or 2020 and that have been repatriated to Colombia and invested with a vocation of permanence in the country.","Increase equity/fairness","Not applicable"," These measures are focused on the search for greater progressivity aimed at increasing vertical equity in the system, that is, people with greater payment capacity make a greater contribution through higher rates.","24-10-2019","27-12-2019","01-01-2020","31-12-2021","Increase"]
["Colombia","Multiple taxes","Neutral","Neutral","Accelerated tax refund","Taxpayers who are not considered as \"high-risk taxpayer\" may benefit from an accelerated  income tax and VAT refund within 15 days from the date of the submission of their tax return.Note: It normally takes 50 days to receive the refund.",null,null,null,null,"10-04-2020","10-04-2020","19-06-2020"]
["Colombia","Other taxes","New tax","Unknown\\Not Applicable",null,"Congress passed the normalization tax at the end of 2019 (Law 2010 of 2019), as a complementary one to the CIT and net wealth tax. This tax is in charge of the taxpayers who are owners of omitted assets or non-existent liabilities at 1st January 2020. The tax rate is 15%.","Raise revenues",null,"Given the tax uncertainty that arose due to the Constitutional Court's review of the constitutionality of the Financing Law, Congress proposed a new opportunity for taxpayers to disclose their assets and liabilities.","26-11-2019","27-12-2019","01-01-2020","31-12-2020","Increase"]
["Colombia","Other taxes","Unknown\\Not Applicable","Unknown\\Not Applicable",null,"A Tax Incentives´ Commission was installed in August of 2020. The Director General of DIAN and the Vice Minister of Finance co-preside it, the OECD and DIAN are jointly in charge of the Technical Secretariat, and the Commission is conformed by five international experts and 5 government members. The report will be concluded soon and an upcoming tax bill will be based on the recommendations of such experts. ","Increase equity/fairness","Raise revenues","Confidential information until the report is published","27-12-2019",null,null,null,"Increase"]
["Colombia","Other taxes","Decrease","Neutral","Tax rate reduction","Reduction of consumption tax rate from 8% to 0% for restaurants and cafeterias until 31 December 2020.",null,null,null,null,null,"21-05-2020","31-12-2020"]
["Czech Republic","PIT: Earned income","Neutral","Decrease",null,"Abolition the super-gross wage, the tax base of employees was reduced.","Increase equity/fairness","Encourage consumption","support the whole economy","2020-12-18","2020-12-18","2021-01-01",null,"Decrease"]
["Czech Republic","PIT: Earned income","Neutral","Neutral","Enhanced tax allowances or credits","Increase of tax credits for each taxpayer, employee and self employed","Increase equity/fairness","Encourage consumption","support the whole economy","2020-12-18","2020-12-18","2021-01-01",null,"Decrease"]
["Czech Republic","PIT: Unincorporated businesses/Self employment income","Neutral","Neutral","Enhanced tax loss offset","loss carryback institute (retroactive effect of tax losses for 2020, which can be retroactively applied in tax return for 2019 and 2018)","Not applicable","Support investment","Support solvency of self employed","2020-03-24","2020-06-30","2020-07-01",null,"Decrease"]
["Czech Republic","PIT: Unincorporated businesses/Self employment income","Unknown\\Not Applicable","Unknown\\Not Applicable","Other","The possibility of fulfilling a single flat rate payment obligation for personal income tax, social insurance premiums and health insurance premiums has been introduced (for self-employed persons not being registered to VAT)","Simplify the tax system/ increase tax compliance","Not applicable","reducing the administrative burden of small businesses.","2020-12-18","2020-12-18","2021-01-01",null,"Decrease"]
["Czech Republic","CIT","Neutral","Neutral","Enhanced tax loss offset","loss carryback institute (retroactive effect of tax losses for 2020, which can be retroactively applied in tax return for 2019 and 2018)","Not applicable","Support investment","Support solvency of companies","2020-03-24","2020-06-30","2020-07-01",null,"Decrease"]
["Czech Republic","CIT","Neutral","Decrease","Other","extraordinary depreciation for the 1st and 2nd depreciation group of tangible assets (12 months and 24 months)","Support investment","not applicable","Support investment activity","2020-11-20","2020-12-18","2021-01-01",null,"Decrease"]
["Czech Republic","CIT","Neutral","Decrease","Other","increase of the limit for depreciation of tangible assets and abolition of depreciation of intangible assets.","Support investment","Not applicable","Support investment activity","2020-11-20","2020-12-18","2021-01-01",null,"Decrease"]
["Czech Republic","VAT/GST","Decrease","Neutral","Tax rate reduction","reduction of reduced rate from 15 % to 10 %  for accommodation, cultural and sporting events and services ","Encourage consumption","Not applicable","support the whole economy","2020-06-30","2020-07-01","2020-07-01",null,"Decrease"]
["Czech Republic","Environmentally-related taxes","Decrease","Neutral","Tax rate reduction","excise duty on diesel was reduced","Boost economic growth","Not applicable","support the transport sector and the whole economy","2020-11-20","2020-12-31","2021-01-01",null,"Decrease"]
["Czech Republic","Health-related taxes","Increase","Unknown\\Not Applicable","Tax increase","Increase in excise duty rates on tobacco products","Raise revenues","Improve health","support of public health","2020-11-20","2020-12-28","2021-01-01",null,"Increase"]
["Czech Republic","Transaction taxes (movable and immovable property)","Unknown\\Not Applicable","Unknown\\Not Applicable",null,"abolition of real estate acquisition tax","Simplify the tax system/ increase tax compliance","Encourage savings","support the whole economy","2020-09-25","2020-09-26","2019-12-01",null,"Decrease"]
["Czech Republic","Other taxes","Decrease","Neutral","Tax rate reduction","25% reduction in road tax on trucks ","Boost economic growth","Not applicable","support the transport sector","2020-06-30","2020-07-01","2020-01-01",null,"Decrease"]
["Czech Republic","Other taxes","Unknown\\Not Applicable","Unknown\\Not Applicable","Tax payment deferral","waiver of sanctions, tax deferrals and their reduction CIT, PIT, VAT, road tax and  real estate acquisition tax","Not applicable","Not applicable","support the whole economy","2020-03-13","2020-03-16","2020-03-16",null,"Decrease"]
["Denmark","Environmentally-related taxes","Decrease","Neutral",null,"Climate compromise for energy and industry 2020: Decrease in energy tax on the use of electricity and increase in the energy tax on use of fossil fuels for the heating of rooms and postponing of the temporary energy tax","Promote environmental sustainability",null,"Develop, expand and integrate green technologies in the energy sector and industry, to ensure greenhouse gas reductions.","2020-06-22","21-12-2020","01-01-2021",null,"Decrease"]
["Denmark","Environmentally-related taxes","Increase","Unknown\\Not Applicable","Increased benefits","Green tax reform 2020: Higher taxes on greenhouse gas emissions and temporary increase in depreciations for tax purposes to promote investment in certain green technology etc. ","Promote environmental sustainability",null,"Promote environmental sustainability through higher and more uniform taxes on greenhouse gas emissions.","08-12-2020","March 2021","23-11-2020",null,"Decrease"]
["Denmark","Other taxes","Increase","Unknown\\Not Applicable",null,"Pension reform: No increase in cap on the right of investors to deduct as otherwise planned, no increase in cap on special stock-accounts with lower tax-rates as otherwise planned, taxation of the notional gain on companies’ gains from investments in certain properties, cap on deductions in sorporate income tax for salaries above 7 mio. DKK, increased corporate income tax on the financial sector.  ","Raise revenues",null,"Raise revenues to finance right to earlier retirement for people worn out by their jobs.","10-10-2020",null,"01-01-2021",null,"Increase"]
["Denmark","Other taxes","Increase","Unknown\\Not Applicable",null,"Transportation tax reform 2020: reorganization of car taxation","Promote environmental sustainability",null,"Arrange the taxation on transportation and in particular cars, such that it promotes environmental sustainability","04-12-2020","09-02-2021","01-01-2021",null,"Neutral"]
["Denmark","Other taxes","Decrease","Unknown\\Not Applicable","Increased benefits","National budget compromise for 2021: higher tax exemption for selected craft services and tax exemption for gift cards paid by employers. ","Boost economic growth",null,"Boost economic growth due to the corona pandemic.","06-12-2020","March 2021","2021-01-01","2022-01-01","Decrease"]
["Estonia","PIT: Earned income","Neutral","Decrease",null,"Introduction of supplementary basic allowance for 3rd child","Increase equity/fairness","Encourage consumption","The measure was implemented to support families with 3 or more children.",null,"2019-12-23","2020-01-01",null,"Decrease"]
["Estonia","PIT: Unincorporated businesses/Self employment income","Neutral","Decrease","Enhanced tax allowances or credits","Forest income tax exemption increase to 5000 EUR","Increase equity/fairness","Encourage consumption","The measure equalised tax exemption from forest income with tax exemption from agriculture and extended to physical persons (in addition to self-employed).",null,"2020-04-21","2020-01-01",null,"Decrease"]
["Estonia","SSC: Employer","Neutral","Decrease","Tax waiver","Temporary cancellation of social tax minimum for employers for three months","Support employment or enhance skills",null,"Temporary cancellation of social tax minimum for employers for three months",null,"2020-04-15","2020-04-22","2020-12-31","Decrease"]
["Estonia","SSC: Self-employed","Neutral","Neutral","Tax waiver","The state pays the advance payment of social tax for self-employed persons for the first quarter of 2020.","Support employment or enhance skills",null,"The state pays the advance payment of social tax for self-employed persons for the first quarter of 2020.",null,"2020-04-15","2020-04-22","2020-12-31","Decrease"]
["Estonia","VAT/GST","Neutral","Increase",null,"Abolition of the EUR 22 exemption for a small consignments imported from outside the Community (EU)","Increase equity/fairness","Raise revenues","In order to comply with the Council Directives (EL) 2017/2455/EC and 2019/1995(EC)","2020-08-10","2021-02-10","2021-07-01",null,"Increase"]
["Estonia","VAT/GST","Neutral","Neutral",null,"Bad debts (change in VAT procedure related to unpaid invoices)","Increase equity/fairness","Increase tax certainty","In order to comply with Council Directive Council Directive 2006/112/EC","2020-08-10","2021-02-10","2022-01-01",null,"Decrease"]
["Estonia","Environmentally-related taxes","Decrease","Decrease","Tax rate reduction","Reduction of fuel excise duties (diesel, liquid gas)","Boost economic growth","Not applicable","The main goal was to support people and businesses that are most affected by coronavirus outbreak and also decrease cross-border refueling in Latvia and Lithuania  ","2020-04-15","2020-04-17","2020-05-01","2022-04-30","Decrease"]
["Estonia","Environmentally-related taxes","Decrease","Decrease","Tax rate reduction","Reduction of natural gas excise duty","Boost economic growth","Not applicable","The main goal was to support people and businesses that are most affected by coronavirus outbreak. ","2020-04-15","2020-04-17","2020-05-01","2022-04-30","Decrease"]
["Estonia","Environmentally-related taxes","Decrease","Decrease","Tax rate reduction","Reduction of electricity excise duty","Boost economic growth","Not applicable","The main goal was to support people and businesses that are most affected by coronavirus outbreak. ","2020-04-15","2020-04-17","2020-05-01","2022-04-30","Decrease"]
["Estonia","Health-related taxes","Increase","Increase",null,"Increase in smoking tobacco excise rate by 8% from 01/01/2020","Improve health",null,"Reasons for hiking the tax rate is to increase state budget revenues and to avoid letting tobacco become cheaper in relative terms.","2019-12-11","2019-12-19","2020-01-01",null,"Increase"]
["Estonia","Health-related taxes","Increase","Increase",null,"Increase in smoking tobacco excise rate by 8,3% from 01/01/2021","Improve health",null,"Reasons for hiking the tax rate is to increase state budget revenues and to avoid letting tobacco become cheaper in relative terms.","2019-12-11","2019-12-19","2021-01-01",null,"Increase"]
["Estonia","Health-related taxes","Increase","Increase",null,"Increase in smoking tobacco excise rate by 5% from 01/01/2022","Improve health",null,"Reasons for hiking the tax rate is to increase state budget revenues and to avoid letting tobacco become cheaper in relative terms.","2019-12-11","2019-12-19","2022-01-01",null,"Increase"]
["Estonia","Health-related taxes","Increase","Increase",null,"Increase in smoking tobacco excise rate by 5% from 01/01/2023","Improve health",null,"Reasons for hiking the tax rate is to increase state budget revenues and to avoid letting tobacco become cheaper in relative terms.","2019-12-11","2019-12-19","2023-01-01",null,"Increase"]
["Estonia","Other excise duties","Decrease","Decrease","Tax waiver","Suspension of the obligation to pay excise duty of tobacco liquids excise dutie","Boost economic growth",null,"Temporary reduction. The main goal was to mitigate coronavirus outbreak and also diminish cross-border trade on Latvian border. ","2020-12-16","2020-12-18","2021-04-01","2022-12-31","Decrease"]
["Finland","PIT: Earned income","Neutral","Neutral","Tax payment deferral","Payment arrangements with eased terms. In a regular payment arrangement, the late-payment interest is 7% and the first instalment must be paid within one month from the start of the arrangement.The payment arrangement with eased terms was based on a temporary legislative amendment, which allowed for a late-payment interest rate of 2.5% to be applied on taxes included in a payment arrangement that fell due between 1 March and 31 August 2020.","Support employment or enhance skills","Increase tax certainty","To support businessess in the outbreak of covid-19.","02-04-2020","30-04-2020","01-05-2020","31-08-2020","Decrease"]
["Finland","PIT: Earned income","Neutral","Decrease",null,"Full adjustment for the raise in general earnings level to the central government earned income tax scale.","Not applicable",null,"Indexation of the tax scale to support purchasing power.","05-10-2020","30-12-2020","01-01-2021",null,"Decrease"]
["Finland","PIT: Earned income","Neutral","Decrease",null,"Increase in the earned income tax credit.","Support employment or enhance skills",null,"To reduce the tax burden on labour.","05-10-2020","30-12-2020","01-01-2021",null,"Decrease"]
["Finland","PIT: Earned income","Neutral","Decrease",null,"Increase of the basic allowance in municipal taxation. ","Increase equity/fairness",null,"To reduce the tax burden of low-income earners.","05-10-2020","30-12-2020","01-01-2021",null,"Decrease"]
["Finland","PIT: Earned income","Neutral","Decrease",null,"The transition to low-emission transport is supported by implementing a tax reform concerning employment-related transport benefits in kind. The taxable value of fully electric vehicles used as company cars will be lowered and the charging benefits of electric vehicles at workplaces and in public recharging points will be made a tax-free benefit in 2021–2025. In addition, the taxation of employer-subsidised commuter tickets will be simplified and company bicycles will be made a tax-free benefit up to EUR 1,200.","Promote environmental sustainability","Improve health",null,"05-10-2020","30-12-2020","01-01-2021",null,"Decrease"]
["Finland","PIT: Earned income","Neutral","Decrease",null,"When non-listed limited liability companies issue shares to employees, the subscription price may be lower than the shares’ market value. However, if the subscription price is at least equal to the share’s mathematical value, an individual employee who buys such shares will not be treated as having received a taxable benefit.","Support employment or enhance skills","Support investment",null,"20-5-2020","17-12-2020","01-01-2021",null,"Decrease"]
["Finland","CIT","Neutral","Decrease",null,"Immediate expensing of small fixed and tangible assets","Not applicable",null,"To decrease compliance burden","29-10-2020","17-12-2020","01-01-2021",null,"Decrease"]
["Finland","CIT","Neutral","Decrease",null,"Additional 50 % deduction for R&D costs of co-operation with research organizations in 2021-2025","Support R&D/innovation",null,"To support R&D investment","29-10-2020","17-12-2020","01-01-2021","31-12-2025","Decrease"]
["Finland","CIT","Neutral","Neutral","Other","Temporary increase of 10 percentage points to the municipalities’ share of CIT in 2020","Not applicable",null,"To support municipalities","04-06-2020","09-07-2020","15-07-2020",null,"Neutral"]
["Finland","CIT","Neutral","Neutral","Other","Temporary increase of 10 percentage points to the municipalities’ share of CIT in 2021","Not applicable",null,"To support municipalities","29-10-2020","17-12-2020","01-01-2021",null,"Neutral"]
["Finland","VAT/GST","Neutral","Neutral","Tax payment deferral","Payment arrangements with eased terms. In a regular payment arrangement, the late-payment interest is 7% and the first instalment must be paid within one month from the start of the arrangement.The payment arrangement with eased terms was based on a temporary legislative amendment, which allowed for a late-payment interest rate of 2.5% to be applied on taxes included in a payment arrangement that fell due between 1 March and 31 August 2020 as well as on repaid VAT.","Support employment or enhance skills","Increase tax certainty","To support businessess in the outbreak of covid-19.","02-04-2020","30-04-2020","01-05-2020","31-08-2020","Decrease"]
["Finland","VAT/GST","Neutral","Neutral","Other","Until 31 August, companies could request for the VAT they had paid at the beginning of 2020 to be returned to them. This request could be made by applying for a payment arrangement. As part of their payment arrangements, the companies agreed to pay the VAT back to the Tax Administration at a later date.","Support employment or enhance skills","Increase tax certainty","To support businessess in the outbreak of covid-19.","20-05-2020","26-06-2020","26-06-2020","31-08-2020","Decrease"]
["Finland","VAT/GST","Decrease","Neutral","Tax rate reduction","VAT exemption with the right to deduct for goods needed to test, prevent or treat covid-19. Applicable with certain limits.","Improve health",null,"Neutral tax treatment between national and intra-community aqcuisitions.","05-06-2020","26-06-2020","30-01-2020","30-04-2021","Decrease"]
["Finland","VAT/GST","Unknown\\Not Applicable","Neutral",null,"VAT relief for small businesses increased from 10 000 euros to 15 000 euros of net sales.","Simplify the tax system/ increase tax compliance",null,"To lower the reporting burden of small enterprises.","06-10-2020","11-12-2020","01-01-2021",null,"Decrease"]
["Finland","Environmentally-related taxes","Increase","Neutral",null,"Increase in energy tax on heating fuels, decrese in tax on electricity for industry, agriculture and data centers (electricity class II), gradually abolishing the tax refund for energy-intensive enterprises, decrease tax expenditure on CHP","Promote environmental sustainability","Raise revenues","Energy content tax on heating fuels was increased and tax expenditure for CHP was reduced to support environmental steering. Tax on electricity for industry, agriculture and data centers (electricity class II) was decreased to EU minimum and tax refund for energy-intensive enterprises will be abolished gradually to support electrification","16-09-2020","17-12-2020","01-01-2021",null,"Increase"]
["Finland","Health-related taxes","Increase","Neutral",null,"Increase in tax on alcohol","Raise revenues","Improve health","To increase tax revenue, support public health","16-09-2020","27-11-2020","01-01-2021",null,"Increase"]
["France","PIT: Unincorporated businesses/Self employment income","Decrease","Neutral","Enhanced tax allowances or credits","Creation of a tax credit for lessors - part on PIT","Not applicable",null,null,null,"01-12-2020","01-01-2021","31-12-2021","Neutral"]
["France","SSC: Employer","Decrease","Neutral","Tax waiver","Temporary exemptions from social security contributions for industries hit by the health crisis ","Not applicable",null,null,null,"30-07-2020","30-07-2020","31-12-2021","Decrease"]
["France","CIT","Decrease","Neutral","Enhanced tax allowances or credits","Creation of a tax credit for lessors - part on CIT","Not applicable",null,null,null,"01-12-2020","01-01-2021","31-12-2021","Neutral"]
["France","CIT","Neutral","Increase",null,"Impact of decrease of taxes on production on CIT (mechanical increase)","Not applicable",null,null,null,"29-12-2020","01-01-2021",null,"Increase"]
["France","CIT","Neutral","Neutral","Accelerated tax refund","Immediate refund of carry back on corporate tax deficits","Simplify the tax system/ increase tax compliance",null,null,null,"30-07-2020","30-07-2020",null,"Neutral"]
["France","CIT","Decrease","Neutral",null,"For FY opened as of January 1, 2021, the reduced CIT rate of 15% that applies for SMEs on their first EUR 38,120 of taxable profits is extended to the corporations realising a turnover up to EUR 10 million (compared to EUR 7,63 million for FY opened before January 1, 2021).","Not applicable",null,null,null,null,"01-01-2021",null,"Decrease"]
["France","CIT","Neutral","Decrease",null,"A Creation of a tax credit for energy-saving renovation works in favour of SMEs’ buildings. This applies to expenses for  energy renovation of buildings used as offices assigned to their activity built for more than two years, incurred between 1 October 2020 and 31 December 2021. The amount of the tax credit is equal to 30% of the cost price excluding tax of the expenses.","Promote environmental sustainability",null,null,null,null,"01-10-2020","31-12-2021","Decrease"]
["France","Other corporate taxes","Decrease","Neutral",null,"Lower taxes on production : The taxes covered by the measure include the property tax on developed land (TFPB) and the local economic contribution (CET), which is comprised of a business premises contribution (CFE) and a contribution on business value added (CVAE).","Boost economic growth",null,null,null,"29-12-2020","01-01-2021",null,"Decrease"]
["France","Other corporate taxes","Increase","Neutral",null,"Creation of an exceptionnal tax on private healthcare providers.","Increase equity/fairness",null,null,null,"14-12-2020","14-12-2020","31-12-2021","Increase"]
["Germany","VAT/GST","Decrease","Unknown\\Not Applicable","Tax rate reduction","Reduction of the VAT rate for meals (not drinks) in restaurants from 19 to the reduced rate of 7 % from 1st July 2020 to 30th June 2021. ","Encourage consumption",null,"Support consumption; measure designed to overcome the economic consequences \nof the corona pandemic",null,"19-06-2020","01-07-2020","30-06-2021","Decrease"]
["Germany","PIT: Unincorporated businesses/Self employment income","Unknown\\Not Applicable","Decrease","Enhanced tax allowances or credits","Depreciation allowances for movable assets such as machinery have been improved for a fixed period (the 2020 and 2021 tax years). ","Support investment",null,"Lowering the tax burden; measure designed to overcome the economic consequences of the corona pandemic",null,"29-06-2020","01-01-2020","31-12-2021","Decrease"]
["Germany","CIT","Unknown\\Not Applicable","Decrease","Enhanced tax allowances or credits","Depreciation allowances for movable assets such as machinery have been improved for a fixed period (the 2020 and 2021 tax years). ","Support investment",null,"Lowering the tax burden; measure designed to overcome the economic consequences of the corona pandemic",null,"29-06-2020","01-01-2020","31-12-2021","Decrease"]
["Germany","PIT: Unincorporated businesses/Self employment income","Unknown\\Not Applicable","Decrease","Enhanced tax loss offset","Tax options for offsetting losses against the previous year’s profits were expanded. Loss carry backs have been increased to a maximum of €5 million (or €10 million in the case of joint assessments) for 2020 and 2021. In addition, it is possible to apply loss carry backs to 2019 tax returns.","Not applicable",null,"Lowering the tax burden; measure designed to overcome the economic consequences of the corona pandemic",null,"29-06-2020","01-01-2020","31-12-2021","Decrease"]
["Germany","CIT","Unknown\\Not Applicable","Decrease","Enhanced tax loss offset","Tax options for offsetting losses against the previous year’s profits were expanded. Loss carry backs have been increased to a maximum of €5 million (or €10 million in the case of joint assessments) for 2020 and 2021. In addition, it is possible to apply loss carry backs to 2019 tax returns.","Not applicable",null,"Lowering the tax burden; measure designed to overcome the economic consequences of the corona pandemic",null,"29-06-2020","01-01-2020","31-12-2021","Decrease"]
["Germany","PIT: Earned income","Unknown\\Not Applicable","Decrease","Enhanced tax allowances or credits","Increase of the single-parent income tax allowance from €1,908 to €4,008 per year in tax years 2020 and 2021","Not applicable",null,"Lowering the tax burden on low and middle income earners",null,"29-06-2020","01-01-2020","31-12-2021","Decrease"]
["Germany","PIT: Earned income","Unknown\\Not Applicable","Unknown\\Not Applicable","Increased benefits","Families with children received a bonus benefit payment of €300 per child in 2020.","Encourage consumption",null,"Support consumption; measure designed to overcome the economic consequences \nof the corona pandemic",null,"29-06-2020","01-07-2020","31-12-2020","Decrease"]
["Germany","VAT/GST","Decrease","Unknown\\Not Applicable","Tax rate reduction","VAT was reduced for a six-month period from 1 July to 31 December 2020. The standard VAT rate was cut from 19% to 16%, and the reduced VAT rate was cut from 7% to 5%. ","Encourage consumption",null,"Support consumption; measure designed to overcome the economic consequences \nof the corona pandemic",null,"29-06-2020","01-07-2020","31-12-2020","Decrease"]
["Germany","PIT: Unincorporated businesses/Self employment income","Unknown\\Not Applicable","Unknown\\Not Applicable","Enhanced tax allowances or credits","Improving the maximum level of R&D tax support for a fixed period of 6 years. ","Support investment",null,null,null,"29-06-2020","01-07-2020","30-06-2026","Decrease"]
["Germany","CIT","Unknown\\Not Applicable","Unknown\\Not Applicable","Enhanced tax allowances or credits","Improving the maximum level of R&D tax support for a fixed period of 6 years. ","Support investment",null,null,null,"29-06-2020","01-07-2020","30-06-2026","Decrease"]
["Germany","VAT/GST","Unknown\\Not Applicable","Unknown\\Not Applicable","Tax payment deferral","In case of global deferment of payments of import duties:\nAs of 1 January 2021, the deadline for paying import VAT is deferred from the 16th to the 26th of the following month.","Increase equity/fairness",null,"Measure to enhance business cash-flows and to strengthen trade competitiveness",null,"29-06-2020","06-10-2020",null,"Decrease"]
["Germany","PIT: Unincorporated businesses/Self employment income","Unknown\\Not Applicable","Unknown\\Not Applicable","Enhanced tax allowances or credits","Trade Tax: Increase of the allowance for additions of financing components","Not applicable",null,"Measure to enhance business cash-flows ",null,"29-06-2020","01-07-2020",null,"Decrease"]
["Germany","PIT: Unincorporated businesses/Self employment income","Unknown\\Not Applicable","Unknown\\Not Applicable","Enhanced tax allowances or credits","Increase of the factor for the computation of the maximum amount of the trade tax allowance","Increase equity/fairness",null,null,null,"29-06-2020","01-07-2020",null,"Decrease"]
["Germany","PIT: Earned income","Unknown\\Not Applicable","Unknown\\Not Applicable","Enhanced tax allowances or credits","Increase in the gross list price for the tax relief on the private use of a carbon-free company car","Promote environmental sustainability",null,"Encourage investment in environmentally sustainable company cars and their private use",null,"29-06-2020","01-07-2020",null,"Decrease"]
["Germany","SSC: Employee","Increase","Decrease",null,"Increase of the supplemental contribution rate on average to statutory health insurance by 0.1 percentage points to 0.65% as of 1 January 2021","Not applicable",null,"Demographic requirements; rising SSC are operating costs and deductible from taxable income (PIT, CIT and other corporate taxes).",null,"21-10-2020","01-01-2021",null,"Decrease"]
["Germany","SSC: Employer","Increase","Decrease",null,"Increase of the supplemental contribution rate on average to statutory health insurance by 0.1 percentage points to 0.65% as of 1 January 2021","Not applicable",null,"Demographic requirements; rising SSC are operating costs and deductible from taxable income (PIT, CIT and other corporate taxes).",null,"21-10-2020","01-01-2021",null,"Decrease"]
["Germany","Environmentally-related taxes","Increase","Increase",null,"CO2-related reform of motor vehicle tax for newly registered vehicles as of 1 January 2021;\nextended tax exemption for all-electric vehicles","Promote environmental sustainability",null,"In case of new vehicles purchases: Steering consumers towards low and zero-emission drivetrains\n",null,"16-10-2020","01-01-2021"]
["Germany","PIT: Earned income","Unknown\\Not Applicable","Decrease",null,"Increase of basic personal allowance from 9,408€ by 336€ to 9,744€ as of 1 January 2021","Not applicable",null,"Lowering the burden on labour especially for low income earners",null,"01-12-2020","01-01-2021",null,"Decrease"]
["Germany","PIT: Earned income","Unknown\\Not Applicable","Decrease",null,"Adjustment for fiscal drag by 1.52% as of 1 January 2021","Not applicable",null,"Adjustments for fiscal drag in addition to the increase of the basic allowance.",null,"01-12-2020","01-01-2021",null,"Decrease"]
["Germany","PIT: Earned income","Unknown\\Not Applicable","Decrease",null,"Increase of the basic allowance for children from 7,812€ by 576€ to 8,388€ as of 1 January 2021","Not applicable",null,"Lowering the burden on labour especially for families",null,"01-12-2020","01-01-2021",null,"Decrease"]
["Germany","PIT: Earned income","Unknown\\Not Applicable","Decrease",null,"Increase of child benefit by 15€ per child per month as of 1 January 2021","Not applicable",null,"Lowering the burden on labour especially for families",null,"01-12-2020","01-01-2021",null,"Decrease"]
["Germany","PIT: Earned income","Unknown\\Not Applicable","Decrease",null,"Increase of the maximum amount of the allowance for maintenance payments to legally entitled persons","Not applicable",null,"Lowering the burden on labour especially for families",null,"01-12-2020","01-01-2021",null,"Decrease"]
["Germany","PIT: Earned income","Unknown\\Not Applicable","Decrease",null,"Further increase of basic personal allowance from 9,744€ by 240€ to 9,984€ as of 1 January 2022","Not applicable",null,"Lowering the burden on labour especially for low income earners",null,"01-12-2020","01-01-2022",null,"Decrease"]
["Germany","PIT: Earned income","Unknown\\Not Applicable","Decrease",null,"Adjustment for fiscal drag by 1.17% as of 1 January 2022","Not applicable",null,"Adjustments for fiscal drag in addition to the increase of the basic allowance.",null,"01-12-2020","01-01-2022",null,"Decrease"]
["Germany","PIT: Earned income","Unknown\\Not Applicable","Decrease",null,"Increase of the maximum amount of the allowance for maintenance payments to legally entitled persons","Not applicable",null,"Lowering the burden on labour especially for families",null,"01-12-2020","01-01-2022",null,"Decrease"]
["Germany","PIT: Earned income","Unknown\\Not Applicable","Decrease",null,"Increase of tax reliefs for persons with disabilities and persons in need of nursing care","Not applicable",null,"Lowering the burden on labour especially for persons with disabilities and for persons in need of nursing care",null,"09-12-2020","01-01-2021",null,"Decrease"]
["Germany","PIT: Earned income","Unknown\\Not Applicable","Decrease","Enhanced tax allowances or credits","Introduction of a home office allowance for the tax years 2020 and 2021 limited to 600€ per calendar and business year","Not applicable",null,"Measure designed to flatten additional expenses for professional and business reasons while working at home due to Covid-19 pandemic",null,"21-12-2020","29-12-2020","31-12-2021","Decrease"]
["Germany","PIT: Earned income","Unknown\\Not Applicable","Decrease",null,"Temporary increase of the single-parent income tax allowance from €1,908 to €4,008 per year in tax years 2020 and 2021 will be converted into a permanent one as of 1 January 2022","Not applicable",null,"Lowering the burden on labour especially for low income single-parent earners",null,"21-12-2020","01-01-2022",null,"Decrease"]
["Germany","PIT: Earned income","Unknown\\Not Applicable","Decrease","Enhanced tax allowances or credits","Tax exemption for bonuses up to 1,500€ paid to employees by the employer, between 1 March 2020 and 31 December 2020","Not applicable",null,"Measure designed to reward those who are at the front line of the COVID-19",null,"19-06-2020","20-06-2020","31-12-2020","Decrease"]
["Germany","PIT: Unincorporated businesses/Self employment income","Unknown\\Not Applicable","Decrease","Enhanced tax allowances or credits","Tax exemption for bonuses up to 1,500€ paid to employees by the employer, between 1 March 2020 and 31 December 2020; diminishes company profits, refers to CIT and trade tax as well.","Not applicable",null,"Measure designed to reward those who are at the front line of the COVID-19",null,"19-06-2020","20-06-2020","31-12-2020","Decrease"]
["Germany","PIT: Earned income","Unknown\\Not Applicable","Decrease","Enhanced tax allowances or credits","Tax exemption for bonuses up to 1,500€ paid to employees by the employer, between 1 March 2020 and 30 June 2021","Not applicable",null,"Deadline has been extended from 31 December 2020 to 30 June 2021 due to the ongoing Covid-19 pandemic",null,"21-12-2020","01-01-2021","30-06-2021","Decrease"]
["Germany","PIT: Unincorporated businesses/Self employment income","Unknown\\Not Applicable","Decrease","Enhanced tax allowances or credits","Tax exemption for bonuses up to 1,500€ paid to employees by the employer, between 1 March 2020 and 30 June 2021; diminishes company profits, refers to CIT and trade tax as well.","Not applicable",null,"Deadline has been extended from 31 December 2020 to 30 June 2021 due to the ongoing Covid-19 pandemic",null,"21-12-2020","01-01-2021","30-06-2021","Decrease"]
["Germany","PIT: Earned income","Unknown\\Not Applicable","Decrease","Enhanced tax allowances or credits","Tax exemption for employer supplements to short-time compensation, between1 March and 31 December 2020, on certain conditions","Not applicable",null,"Additional support for employees on short-time because of the economic consequences of the Covid-19 pandemic",null,"19-06-2020","20-06-2020","31-12-2020","Decrease"]
["Germany","PIT: Unincorporated businesses/Self employment income","Unknown\\Not Applicable","Decrease","Enhanced tax allowances or credits","Tax exemption for employer supplements to short-time compensation, between1 March and 31 December 2020, on certain conditions; diminishes company profits, refers to CIT and trade tax as well.","Not applicable",null,"Additional support for employees on short-time because of the economic consequences of the Covid-19 pandemic",null,"19-06-2020","20-06-2020","31-12-2020","Decrease"]
["Germany","PIT: Earned income","Unknown\\Not Applicable","Decrease","Enhanced tax allowances or credits","Tax exemption for employer supplements to short-time compensation, between1 March 2020 and 31 December 2021, on certain conditions","Not applicable",null,"Deadline has been extended from 31 December 2020 to 31 December 2021 due to the ongoing Covid-19 pandemic",null,"21-12-2020","01-01-2021","31-12-2021","Decrease"]
["Germany","PIT: Unincorporated businesses/Self employment income","Unknown\\Not Applicable","Decrease","Enhanced tax allowances or credits","Tax exemption for employer supplements to short-time compensation, between1 March 2020 and 31 December 2021, on certain conditions; diminishes company profits, refers to CIT and trade tax as well.","Not applicable",null,"Deadline has been extended from 31 December 2020 to 31 December 2021 due to the ongoing Covid-19 pandemic",null,"21-12-2020","01-01-2021","31-12-2021","Decrease"]
["Germany","VAT/GST","Unknown\\Not Applicable","Increase",null,"Implementation of the second stage of the EU e-commerce VAT package","Raise revenues",null,"Implementation of the so-called One-Stop-Shop (OSS) and the so-called Import-One-Stop-Shop (IOSS)",null,"21-12-2020","01-07-2021",null,"Increase"]
["Germany","PIT: Earned income","Unknown\\Not Applicable","Decrease",null,"Increase of allowances for voluntary service","Not applicable",null,"encouragement of voluntary service",null,"21-12-2020","01-01-2021",null,"Decrease"]
["Germany","PIT: Earned income","Unknown\\Not Applicable","Decrease",null,"Increase of the exemption limit for non-cash benefits from € 45  to € 50 per month","Not applicable",null,"Lowering the burden on labour",null,"21-12-2020","01-01-2022",null,"Decrease"]
["Germany","PIT: Unincorporated businesses/Self employment income","Unknown\\Not Applicable","Decrease",null,"Increase of the maximum amount of tax privileged acquisition and production costs for small and medium-sized enterprises (SMEs) and implementation of a unified profit margin for SMEs enjoying rules for tax privileged acquisition and production costs and appreciation rules","Support investment",null,"Improvement of the terms for small and medium-sized enterprises",null,"21-12-2020","01-01-2021",null,"Decrease"]
["Germany","CIT","Unknown\\Not Applicable","Decrease",null,"Increase of the maximum amount of tax privileged acquisition and production costs for small and medium-sized enterprises (SMEs) and implementation of a unified profit margin for SMEs enjoying rules for tax privileged acquisition and production costs and appreciation rules","Support investment",null,"Improvement of the terms for small and medium-sized enterprises",null,"21-12-2020","01-01-2021",null,"Decrease"]
["Germany","CIT","Neutral","Neutral","Tax filing extension"," The deadline for filing tax returns prepared by tax advisors is extended to 31 August 2021 for tax returns for tax year 2019.",null,null,null,"2020-12-04"]
["Germany","PIT: Earned income","Neutral","Neutral","Tax filing extension"," The deadline for filing tax returns prepared by tax advisors is extended to 31 August 2021 for tax returns for tax year 2019.",null,null,null,"2020-12-04"]
["Germany","PIT: Unincorporated businesses/Self employment income","Neutral","Neutral","Tax filing extension"," The deadline for filing tax returns prepared by tax advisors is extended to 31 August 2021 for tax returns for tax year 2019.",null,null,null,"2020-12-04"]
["Germany","CIT","Unknown\\Not Applicable","Decrease","Enhanced tax loss offset","Tax options for offsetting losses against the previous year’s profits were expanded. Loss carry backs have been increased to a maximum of €10 million (or €20 million in the case of joint assessments) for 2020 and 2021. ",null,null,"Lowering the tax burden; measure designed to overcome the economic consequences of the corona pandemic",null,null,"2021-03-18"]
["Germany","PIT: Unincorporated businesses/Self employment income","Unknown\\Not Applicable","Decrease","Enhanced tax loss offset","Tax options for offsetting losses against the previous year’s profits were expanded. Loss carry backs have been increased to a maximum of €10 million (or €20 million in the case of joint assessments) for 2020 and 2021. ",null,null,"Lowering the tax burden; measure designed to overcome the economic consequences of the corona pandemic",null,"10-03-2021","18-03-2021"]
["Germany","VAT/GST","Decrease","Decrease","Tax rate reduction","Prolonged reduction of the VAT rate for meals in restaurants from 19 % to the reduced rate of 7 % until 31 December 2022 ","Encourage consumption",null,"Support consumption; measure designed to overcome the economic consequences \nof the corona pandemic",null,"10-03-2021","18-03-2021","31-12-2022"]
["Germany","PIT: Earned income","Unknown\\Not Applicable","Unknown\\Not Applicable","Increased benefits","Families with children receive a bonus benefit payment of €150 per child in 2021.","Encourage consumption",null,"Support consumption; measure designed to overcome the economic consequences \nof the corona pandemic",null,"10-03-2021","18-03-2021","31-12-2021"]
["Germany","CIT","Neutral","Neutral","Tax payment deferral","In order to improve companies’ liquidity situation, the options for deferring tax payments and reducing prepayments are enhanced, and enforcement rules are adapted. Accordingly it is easier to get tax deferrals granted by the tax authorities when it is necessary to avoid significant hardship. The revenue authorities are instructed to not impose strict conditions in this respect.\n\nRequests possible until 30.06.2021 for tax deferrals till 30.09.2021, simplified procedure of tax deferrals till 31.12.2021 only in the case of an installment agreement\n \nRequests for the suspension of enforcement measures possible till 30.06.2021 for  the suspension of enforcement measures till 30.09.2021, simplified suspension of enforcement measures till 31.12.2021 only in the case of an installment agreement",null,null,null,null,"2020-03-19","19-03-2021","31-12-2021"]
["Germany","PIT: Unincorporated businesses/Self employment income","Neutral","Neutral","Tax payment deferral","In order to improve companies’ liquidity situation, the options for deferring tax payments and reducing prepayments are enhanced, and enforcement rules are adapted. Accordingly it is easier to get tax deferrals granted by the tax authorities when it is necessary to avoid significant hardship. The revenue authorities are instructed to not impose strict conditions in this respect.\n\nRequests possible until 30.06.2021 for tax deferrals till 30.09.2021, simplified procedure of tax deferrals till 31.12.2021 only in the case of an installment agreement\n \nRequests for the suspension of enforcement measures possible till 30.06.2021 for  the suspension of enforcement measures till 30.09.2021, simplified suspension of enforcement measures till 31.12.2021 only in the case of an installment agreement",null,null,null,null,"2020-03-19","19-03-2020","31-12-2021"]
["Germany","VAT/GST","Neutral","Neutral","Tax payment deferral","In order to improve companies’ liquidity situation, the options for deferring tax payments and reducing prepayments are enhanced, and enforcement rules are adapted. Accordingly it is easier to get tax deferrals granted by the tax authorities when it is necessary to avoid significant hardship. The revenue authorities are instructed to not impose strict conditions in this respect.\n\nRequests possible until 30.06.2021 for tax deferrals till 30.09.2021, simplified procedure of tax deferrals till 31.12.2021 only in the case of an installment agreement\n \nRequests for the suspension of enforcement measures possible till 30.06.2021 for  the suspension of enforcement measures till 30.09.2021, simplified suspension of enforcement measures till 31.12.2021 only in the case of an installment agreement",null,null,null,null,null,"19-03-2020","31-12-2021"]
["Germany","Environmentally-related taxes","Neutral","Neutral","Tax payment deferral","In order to improve companies’ liquidity situation, the options for deferring tax payments and reducing prepayments are enhanced, and enforcement rules are adapted. Accordingly it is easier to get tax deferrals granted by the tax authorities when it is necessary to avoid significant hardship. The revenue authorities are instructed to not impose strict conditions in this respect.\n\nRequests possible until 30.06.2021 for tax deferrals till 30.09.2021, simplified procedure of tax deferrals till 31.12.2021 only in the case of an installment agreement\n \nRequests for the suspension of enforcement measures possible till 30.06.2021 for  the suspension of enforcement measures till 30.09.2021, simplified suspension of enforcement measures till 31.12.2021 only in the case of an installment agreement",null,null,null,null,"2020-03-19","13-03-2020","31-12-2021"]
["Germany","Other excise duties","Neutral","Neutral","Tax payment deferral","In order to improve companies’ liquidity situation, the options for deferring tax payments and reducing prepayments are enhanced, and enforcement rules are adapted. Accordingly it is easier to get tax deferrals granted by the tax authorities when it is necessary to avoid significant hardship. The revenue authorities are instructed to not impose strict conditions in this respect.\n\nRequests possible until 30.06.2021 for tax deferrals till 30.09.2021, simplified procedure of tax deferrals till 31.12.2021 only in the case of an installment agreement\n \nRequests for the suspension of enforcement measures possible till 30.06.2021 for  the suspension of enforcement measures till 30.09.2021, simplified suspension of enforcement measures till 31.12.2021 only in the case of an installment agreement",null,null,null,null,null,"13-03-2020","31-12-2021"]
["Germany","Estate duties/inheritances/gift taxes","Neutral","Neutral","Tax payment deferral","In order to improve companies’ liquidity situation, the options for deferring tax payments and reducing prepayments are enhanced, and enforcement rules are adapted. Accordingly it is easier to get tax deferrals granted by the tax authorities when it is necessary to avoid significant hardship. The revenue authorities are instructed to not impose strict conditions in this respect.\n\nRequests possible until 30.06.2021 for tax deferrals till 30.09.2021, simplified procedure of tax deferrals till 31.12.2021 only in the case of an installment agreement\n \nRequests for the suspension of enforcement measures possible till 30.06.2021 for  the suspension of enforcement measures till 30.09.2021, simplified suspension of enforcement measures till 31.12.2021 only in the case of an installment agreement",null,null,null,null,null,"19-03-2020","31-12-2021"]
["Germany","Transaction taxes (movable and immovable property)","Neutral","Neutral","Tax payment deferral","In order to improve companies’ liquidity situation, the options for deferring tax payments and reducing prepayments are enhanced, and enforcement rules are adapted. Accordingly it is easier to get tax deferrals granted by the tax authorities when it is necessary to avoid significant hardship. The revenue authorities are instructed to not impose strict conditions in this respect.\n\nRequests possible until 30.06.2021 for tax deferrals till 30.09.2021, simplified procedure of tax deferrals till 31.12.2021 only in the case of an installment agreement\n \nRequests for the suspension of enforcement measures possible till 30.06.2021 for  the suspension of enforcement measures till 30.09.2021, simplified suspension of enforcement measures till 31.12.2021 only in the case of an installment agreement",null,null,null,null,null,"19-03-2020","31-12-2021"]
["Germany","Other taxes","Neutral","Neutral","Tax payment deferral","In order to improve companies’ liquidity situation, the options for deferring tax payments and reducing prepayments are enhanced, and enforcement rules are adapted. Accordingly it is easier to get tax deferrals granted by the tax authorities when it is necessary to avoid significant hardship. The revenue authorities are instructed to not impose strict conditions in this respect.\n\nRequests possible until 30.06.2021 for tax deferrals till 30.09.2021, simplified procedure of tax deferrals till 31.12.2021 only in the case of an installment agreement\n \nRequests for the suspension of enforcement measures possible till 30.06.2021 for  the suspension of enforcement measures till 30.09.2021, simplified suspension of enforcement measures till 31.12.2021 only in the case of an installment agreement",null,null,null,null,"2020-03-19","13-03-2020","31-12-2021"]
["Germany","Other taxes","Neutral","Neutral","Tax payment deferral","Municipal trade tax:\nSimplified procedure for deferring tax payments and reducing prepayments",null,null,null,null,null,"19-03-2021","31-12-2021"]
["Germany","VAT/GST","Unknown\\Not Applicable","Unknown\\Not Applicable","Other","Reduction of the special VAT prepayment for the permanent extension of time granted for the year 2020 and 2021",null,null,null,null,"2020-03-20","20-03-2020","31-12-2021"]
["Greece","PIT: Earned income","New tax","Increase",null,"New non-dom regime applies, enabling individuals entitled to a pension that arises abroad to transfer their tax residence to Greece and be subject to alternative taxation for 15 years,upon meeting specific requirements","Raise revenues",null,null,null,"31/7/2020","2020-01-01"]
["Greece","PIT: Earned income","Decrease","Neutral","Tax waiver","Exemption from special solidarity surcharge of income from business acitivity, capital (dividends, interest, royalties, real estate), goodwill from capital trasnfer","Increase equity/fairness",null,null,null,"27/10/2020","2020-01-01","2020-12-31"]
["Greece","PIT: Earned income","Decrease","Neutral","Tax waiver","Exepmption from special solidarity surcharge of income from salaries of the private sector","Increase equity/fairness",null,null,null,"27/10/2020","2021-01-01","2021-12-31"]
["Greece","PIT: Unincorporated businesses/Self employment income","New tax","Increase",null,"New regime for the alternative way of taxing  50% of their income from salaried employment, as well as from business activity arising in Greece, for individuals transferring their tax residence to Greece ","Raise revenues",null,null,null,"04/12/2020","01/01/2021"]
["Greece","SSC: Employee","Decrease","Neutral",null,"From 1/1/2020 all the salaried engineers insured in the ex Unified Supplementary Insurance and Lump Sum Fund –ETEAEP (Auxiliary insurance branch of e-EFKA from 1-3-2020,-Law 4670/2020), pay per month for the supplementary insurance the fixed amount of the insurance category which choose, with minimum the amount of the 1st insurance category. Three insurance categories are available.1st insurance category : 42 euro2nd insurance category : 51 euro3rd insurance category : 61 eurothe above amounts of the monthly insurance contribution are divided by 50% to the insured and by 50% to the employer.","Increase equity/fairness","Boost economic growth",null,null,"28/2/2020"]
["Greece","SSC: Employee","Neutral","Neutral",null,"From 1/1/2020 the employed lawyers (lawyers with contract) insured in the ex Unified Supplementary Insurance and Lump Sum Fund –ETEAEP (Auxiliary insurance branch of e-EFKA from 1-3-2020,-Law 4670/2020), pay per month for the supplementary insurance the fixed amount of the insurance category which choose, with minimum the amount of the 1st insurance category. Three insurance categories are available.1st insurance category : 42 euro2nd insurance category : 51 euro3rd insurance category : 61 eurothe above amounts of the monthly insurance contribution are divided by 50% to the employer and by 50% to the insured.","Support employment or enhance skills","Boost economic growth",null,null,"28/2/2020","2020-01-01"]
["Greece","SSC: Employee","Neutral","Neutral",null,"Τhe insurance contribution of the optionally insured employees at the Auxilliary Insurance Branch of e-EFKA is set at 3,25% for the iinsured and 3,25% for the employer, and calculated on the same income that the social security contributions for pension are calculated.  ","Increase equity/fairness","Raise revenues",null,null,"28/2/2020","1.1.2021"]
["Greece","SSC: Employee","Neutral",null,null,"Τhe insurance contribution for the employed lawyers, engineers and doctors insured in the ex Unified Supplementary Insurance and Lump Sum Fund –ETEAEP, (Lump Sum Sector of e-EFKA from 1-3-2020, -Law 4670/2020)  is set at three categories. The employee chooses among the set sum of 26 € (1st category), 31 € (2nd category) or 37 € (3rd category) per month. Lawyers pay only the half of the above amounts (laywer’ s employers cover 50 % of the monthly contribution.","Increase equity/fairness","Raise revenues",null,null,"28.02.2020","01.01.2020"]
["Greece","SSC: Employee","--Select--","--Select--",null,"Τhe insurance contribution of the optionally insured employees at the Lump Sum Sector of e-EFKA is set at 4 % and calculated on the same income that the social security contributions for pension are calculated.  ","Increase equity/fairness","Raise revenues",null,null,"28/02/2020","2021-01-01"]
["Greece","SSC: Employee","Decrease","Neutral",null,"A reduction of 0,42 units of the insurance rate,in case of full employment, for the danger of unemployment","Boost economic growth","Support employment or enhance skills",null,null,"28/2/2020","2020-06-01"]
["Greece","SSC: Employee","Decrease","Neutral",null,"A reduction of 1,21 units of the insurance rate,in case of full employment, for the danger of unemployment","Boost economic growth","Support employment or enhance skills",null,null,"26/11/2020","2021-01-01","2021-12-31"]
["Greece","SSC: Employee","Decrease","Neutral","Tax rate reduction","100% government funding of the total social security contributions (employees and employers), for September and October 2020, for performers, artists and tour guides. The social security contributions are calculated on the amount of the compensation the above received during the above period (534 euro per month).","Support employment or enhance skills",null,null,null,"15/9/2020","2020-09-01","2020-10-31"]
["Greece","SSC: Employee","Decrease","Neutral","Tax rate reduction","100% government funding of the total social security contributions (employees and employers), for November and December 2020, for performers and artists. The social security contributions are calculated on the amount of the compensation the above received during the above period (534 euro per month).","Support employment or enhance skills",null,null,null,"23/12/2020","2020-11-01","2020-12-31"]
["Greece","SSC: Employer","Decrease","Neutral",null,"Τhe insurance contribution of  the employers of salaried engineers  insured in the ex Unified Supplementary Insurance and Lump Sum Fund –ETEAEP, (Auxilary insurance branch of e-EFKA from 1-3-2020, -Law 4670/2020)  is set at three categories. The employee chooses among the set sum of 42 € (1st category), 51 € (2nd category) or 61 € (3rd category) per month. The employers of salaried engineers cover 50 % of the monthly contribution.","Increase equity/fairness","Boost economic growth",null,null,"28/2/2020"]
["Greece","SSC: Employer","Decrease","Neutral",null,"Τhe insurance contribution of  the employers of employed lawyers   insured in the ex Unified Supplementary Insurance and Lump Sum Fund –ETEAEP, (Auxilary insurance branch of e-EFKA from 1-3-2020, -Law 4670/2020)  is set at three categories. The employee chooses among the set sum of 42 € (1st category), 51 € (2nd category) or 61 € (3rd category) per month. The employers of lawyers cover 50 % of the monthly contribution.","Support employment or enhance skills","Boost economic growth",null,null,"28/2/2020","2020-01-01"]
["Greece","SSC: Employer","Neutral",null,null,"Τhe insurance contribution of the employers of lawyers insured in the ex Unified Supplementary Insurance and Lump Sum Fund –ETEAEP, (Lump Sum Sector of e-EFKA from 1-3-2020, -Law 4670/2020)  is set at three categories. The employee chooses among the set sum of 26 € (1st category), 31 € (2nd category) or 37 € (3rd category) per month. Laywer’ s employers cover 50 % of the monthly contribution.","Increase equity/fairness","Raise revenues",null,null,"28/02/2020","2020-01-01"]
["Greece","SSC: Employer","Decrease","Neutral",null,"A reduction of 0,48 units of the insurance rate, in case of full emloyment, for the danger of unemployment","Boost economic growth","Support employment or enhance skills",null,null,"28/2/2020","2020-06-01"]
["Greece","SSC: Employer","Decrease","Neutral",null,"A reduction of 1,79 units of the insurance rate, in case of full emloyment, for the danger of unemployment","Boost economic growth","Support employment or enhance skills",null,null,"26/11/2020","2021-01-01","2021-12-31"]
["Greece","SSC: Employer","Neutral","Neutral","Tax payment deferral","Extension of the payment of the current social security contributions for employees, for February, March and April 2020, until 30/4/2021","Support investment","Support employment or enhance skills",null,null,"11/3/2020","2020-03-11","2021-04-30"]
["Greece","SSC: Employer","Decrease","Neutral","Tax rate reduction","100% government funding of the employers contributions, from 1/7/2020 to 30/9/2020, for enterprises which operate in services sector, under the condition that they had the previous year (2019) 50% of their income in the 3rd trimester of 2019","Support investment","Support employment or enhance skills",null,null,"31/7/2020","2020-07-01","2020-09-30"]
["Greece","SSC: Employer","Decrease","Neutral","Tax rate reduction","100% government funding of the employers contributions, from 1/7/2020 to 30/9/2020, for enterprises in airline and maritime sector","Support investment","Support employment or enhance skills",null,null,"31/7/2020","2020-07-01","2020-09-30"]
["Greece","SSC: Employer","Decrease","Neutral","Tax rate reduction","100% government funding of the employers contributions, from 1/9/2020 to 31/12/2020, for enterprises which operate in tourist accommodation sector, under the condition that they have a 70% reduction of their earnings from January up to August 2020 comparing to the their earnings for the same period of time of 2019. ","Support investment","Support employment or enhance skills",null,null,"6/11/2020","2020-09-01","2020-12-31"]
["Greece","SSC: Employer","Decrease","Neutral","Tax rate reduction","100% government funding of the employers contributions, from 1/6/2020 to 30/9/2020, for enterprises who hire, for part – time work, seasonal workers in touristic sector and restaurant and cafe services, with no obligatory recruitment right for 2020.","Support investment","Support employment or enhance skills",null,null,"30/5/2020","2020-06-01","2020-09-30"]
["Greece","SSC: Employer","Decrease","Neutral","Tax rate reduction","100% government funding of the total social security contributions (employees and employers) for employees whose labor agreement is suspended during 2020 due to the measures taken for measuring the spread of Covid-19. The social security contributions are calculated on the salary paid before the suspension of the labor agreement.","Support investment","Support employment or enhance skills",null,null,"11/3/2020","2020-03-11","2021-02-28"]
["Greece","SSC: Employer","Decrease","Neutral","Tax rate reduction","100% government funding of the total social security contributions (employees and employers), from 15/6/2020 until 28/2/2021, for the period of time the enterprise join the employment support scheme SYN-ERGASIA and the employee does not work due to the reduction of working hours.","Support investment","Support employment or enhance skills",null,null,"30/5/2020","2020-06-15","2021-02-28"]
["Greece","SSC: Employer","Decrease","Neutral","Tax rate reduction","100% government funding of the total social security contributions (employees and employers), from 1/6/2020 until 31/10/2020, for seasonal workers in tourist accommodation sector and bus drivers working in travel agencies, with obligatory recruitment right for 2020. The social security contributions are calculated on the amount of the compensation the above employees received during the above period (534 euro per month).","Support investment","Support employment or enhance skills",null,null,"30/5/2020","2020-06-01","2020-10-31"]
["Greece","SSC: Employer","Neutral","Neutral","Tax rate reduction","100% government funding of the total social security contributions (employees and employers) paid on the Christmas bonus 2020, for the period of 2020 the employees labor agreement was suspended due to the measures taken for measuring the spread of Covid-19, and for the period of 2020 the enterprises joined the employment support scheme SYN-ERGASIA and the employee did not work due to the reduction of working hours.","Support investment","Support employment or enhance skills",null,null,"15/9/2020","2020-09-15","2020-12-31"]
["Greece","SSC: Self-employed","Neutral","Neutral",null,"From 1/1/2020 the self - employed and free lancers pay per month for the main insurance the fixed amount of the insurance category which choose, with minimum the amount of the 1st insurance category. Six insurance categories are available, and a special for new self - employed for the first 5 years of insurance.1st insurance category : 155 euro2nd insurance category : 186 euro3rd insurance category : 236 euro4th insurance category : 297 euro5th insurance category : 369 euro6th insurancecategory : 500 euroSpecia insurrance category (for new self - employed) : 93 euro","Increase equity/fairness","Boost economic growth",null,null,"28/2/2020"]
["Greece","SSC: Self-employed","Neutral","Neutral",null,"From 1/1/2020 the farmers pay per month for the main insurance the fixed amount of the insurance category which choose, with minimum the amount of the 1st insurance category. Six insurance categories are available.1st insurance category : 87 euro for 2020, 89 euro for 2021 and 91 euro from 20212nd insurance category : 104 euro for 2020, 107 for 2021 and 110 euro from 20203rd insurance category : 132 euro for 2020, 136 euro for 2021 and 139 euro from 20224th insurance category : 166 euro for 2020, 171 euro for 2021 and 175 euro from 20225th insurance category : 207 euro for 2020, 212 euro for 2021 and 218 euro from 20226th insurancecategory : 280 euro for 2020, 288 euro for 2021 and 296 euro from 2022.","Increase equity/fairness","Boost economic growth",null,null,"28/2/2020"]
["Greece","SSC: Self-employed","Neutral","Neutral",null,"From 1/1/2020 the self - employed and free lancers insured in the ex Unified Supplementary Insurance and Lump Sum Fund –ETEAEP (Auxiliary insurance branch of e-EFKA from 1-3-2020,-Law 4670/2020),  pay per month for the supplementary  insurance  the fixed amount of the insurance category which choose, with minimum the amount of the 1st insurance category. Three insurance categories are available.1st insurance category : 42 euro2nd insurance category : 51 euro3rd insurance category : 61 euro","Increase equity/fairness","Boost economic growth",null,null,"28/2/2020"]
["Greece","SSC: Self-employed","Neutral","Neutral",null,"Τhe insurance contribution of the optionally insured self-employed (doctors and farmers) at the Auxilliary Insurance Branch of e-EFKA is set at at three categories. The insured chooses among the set sum of 42 € (1st category), 51 € (2nd category) or 61 € (3rd category) per month.   ","Increase equity/fairness","Raise revenues",null,null,"28/2/2020","1.1.2021"]
["Greece","SSC: Self-employed","Neutral",null,null,"Τhe insurance contribution of the self employed insured in the ex Unified Supplementary Insurance and Lump Sum Fund –ETEAEP, (Lump Sum Sector of e-EFKA from 1-3-2020, -Law 4670/2020)  is set at three categories. The insured chooses among the set sum of 26 € (1st category), 31 € (2nd category) or 37 € (3rd category) per month.   ","Increase equity/fairness","Raise revenues",null,null,"28/02/2020","2020-01-01"]
["Greece","SSC: Self-employed",null,null,null,"Τhe insurance contribution of the optionally insured self-employed at the Lump Sum Sector of e-EFKA is set at three categories. The insured chooses among the set sum of 26 € (1st category), 31 € (2nd category) or 37 € (3rd category) per month.   ","Increase equity/fairness","Raise revenues",null,null,"28/02/2020","2021-01-01"]
["Greece","SSC: Self-employed","Neutral","Neutral","Tax payment deferral","Extension of the payment of current social security contributions payments for the months of February, March, April and May 2020, until 30/4/2021.","Support investment",null,null,null,"20/3/2020","2020-03-20","31/4/2021"]
["Greece","SSC: Self-employed","Decrease","Neutral","Tax rate reduction","25% reduction in current social security contributions for the months of February, March, April and May 2020, provided that they are paid by the due date.","Support investment",null,null,null,"30/3/2020","2020-03-30","2020-06-30"]
["Greece","VAT/GST","Decrease","Neutral",null,"Reduced VAT rate of 6% on music books ","Increase equity/fairness",null,null,null,"31/07/2020","2020-07-31"]
["Greece","VAT/GST","Decrease","Neutral","Tax rate reduction","Reduced VAT rate of 13% on tickets for sport events","Encourage consumption",null,null,null,"31/07/2020","2020-09-01","2021-06-30"]
["Greece","VAT/GST","Decrease","Neutral","Tax rate reduction","Reduced VAT rate of 13% on non alcoholic beverages, cinema tickets, transports of pesons and their luggages","Encourage consumption",null,null,null,"30/05/2020","2020-06-01","2021-04-30"]
["Greece","VAT/GST","New tax","Neutral","Other","0% VAT rate on vaccines and in vitro diagnostic medical devices for the prevention and diagnosis of Covid-19 disease and related services ","Improve health",null,null,null,"23/12/2020","2020-12-23","2022-12-31"]
["Greece","VAT/GST","Decrease","Neutral",null,"Reduced tax VAT rate of 6% on specific products intended to be used from people with visual impairement ","Increase equity/fairness",null,null,null,"23/12/2020","2020-12-23"]
["Greece","VAT/GST","Decrease","Neutral",null,"Reduced  VAT rate of 13% on the import of art objects, collections or antiquities and the delivery of specific objects of artistic value","Encourage consumption",null,null,null,"27/10/2020","26/10/2020","2021-12-31"]
["Greece","VAT/GST","Unknown\\Not Applicable","Unknown\\Not Applicable",null,"Εxtension for a period of six months for the 30% reduction in the value added tax rates of the islands of Leros, Lesvos, Kos, Samos and Chios.","Increase equity/fairness",null,null,null,"21/12/2020",null,"until 30-06-2021"]
["Greece","VAT/GST",null,null,"Tax payment deferral","Deferral of VAT payments for those affected by the pandemic","Not applicable",null,null,null,"11/03/2020","11/03/2020"]
["Greece","VAT/GST",null,null,"More flexible tax debt repayment","25% offsetting with future tax VAT obligations","Not applicable",null,null,null,"13/04/2020","13/04/2020"]
["Greece","VAT/GST","Decrease","Neutral","Tax rate reduction","VAT reduction in tourist packages from 80/20 (80% subject to 13% rate and 20% subject to 24% rate) to 90/10","Not applicable",null,null,null,"30/05/2020","01/06/2020","2020-12-31"]
["Greece","VAT/GST","Decrease","Neutral","Tax rate reduction","Lower VAT rate of 6% on personal hygiene products","Not applicable",null,null,null,"10/04/2020","10/04/2020"]
["Greece","Environmentally-related taxes","Unknown\\Not Applicable","Neutral",null,"new calculation of road taxes based on the European and global method of measuring CO2 emissions","Increase equity/fairness",null,null,null,"04/12/2020","01/01/2021"]
["Greece","Environmentally-related taxes","Unknown\\Not Applicable","Neutral",null,"new calculation of vehicle registration fees based on the European and global method of measuring CO2 emissions","Increase equity/fairness",null,null,null,"04/12/2020","01/01/2021"]
["Greece","Recurrent taxes on immovable property (business and residential)","Unknown\\Not Applicable","Unknown\\Not Applicable",null,"Extension of the reduction of ENFIA for year 2020, based on total value of real estate. ","Increase equity/fairness",null,null,null,"01/07/2020","2020-01-01","2020-12-31"]
["Greece","Recurrent taxes on immovable property (business and residential)","Unknown\\Not Applicable","Unknown\\Not Applicable",null,"Extention for year 2020 of the exemption of agricultural parcels of natural persons from the supplementary ENFIA,","Increase equity/fairness",null,null,null,"01/07/2020","2020-01-01","2020-12-31"]
["Greece","Other taxes","Unknown\\Not Applicable","Neutral",null,"new rates on taxable gains from lotteries","Increase equity/fairness",null,null,null,"23/12/2020","01/03/2021"]
["Greece","Other taxes",null,null,"Tax payment deferral","Deferral of payments of taxes due and installments of settled tax obligations","Not applicable",null,null,null,"11/03/2020","11/03/2020"]
["Greece","Other taxes",null,null,"Tax payment deferral","Deferral of tax payments for real estate owners who received lower rents due to COVID 19","Not applicable",null,null,null,"20/03/2020","20/03/2020"]
["Greece","Other taxes",null,null,"More flexible tax debt repayment","25% reduction in settled taxes due, paid in time from taxpayers affected by the pandemic","Not applicable",null,null,null,"30/03/2020","30/03/2020"]
["Greece","Other taxes",null,null,"Tax waiver","Suspension of cable TV duty","Not applicable",null,null,null,"29/09/2020","2021-09-30"]
["Greece","Other taxes",null,null,"Tax payment deferral","Extension of road tax payment","Not applicable",null,null,null,"14/02/2020","14/02/2020"]
["Greece","Other taxes",null,null,"Other","Reduction of rents by 40% for those affected by the pandemic","Not applicable",null,null,null,"10/04/2020","10/04/2020"]
["Greece","Other taxes","Decrease","Neutral","Tax rate reduction","Reduction of tax advance payments for tax year 2019, depending on the turnover reduction ","Not applicable",null,null,null,"31/07/2020","2020-07-31","2020-12-31"]
["Hungary","SSC: Employee","Decrease","Decrease","Tax waiver","Sectors that were severely hit by the pandemic (e.g. tourism, restaurants, entertainment venues, sports, cultural services, transportation) was exempted from paying employees' SSC-s until the en of June 2020.","Support employment or enhance skills",null,"Lowering the tax burdens the most vulnerable sectors during the COVID-19 pandemic was a key measure in sustaining employment and making sure businesses can avoid closing down. (4 months from March 2020 to June 2020)","18-03-2020","18-03-2020","19-03-2020","18-06-2020","Decrease"]
["Hungary","SSC: Employer","Decrease","Decrease","Tax waiver","Businesses in certain sectors (e.g.: catering, leisure and sports activities) are exempted from paying employers' contributions from November 2020 - February 2021. And small businesses (in these sectors) under the KIVA regime may deduct personnel costs from their tax base. ","Support employment or enhance skills",null,"Lowering the tax burdens the most vulnerable sectors during the COVID-19 pandemic was a key measure in sustaining employment and making sure businesses can avoid closing down.","10-11-2020 09-12-2020 22-12-2020","10-11-2020 09-12-2020 22-12-2020","11-11-2020 10-12-2020 23-12-2020","end of the state of emergency","Decrease"]
["Hungary","SSC: Employer","Decrease","Neutral","Tax waiver","Employers' SSC were cut by further 2 percentage points from 17.5% to 15.5% from 1 July 2020.","Support employment or enhance skills",null,"Lowering the tax burden on the employers will further increase the employment and  improve the competitiveness of Hungary.","03-06-2020","09-06-2020","01-07-2020",null,"Decrease"]
["Hungary","SSC: Employer","Decrease","Decrease","Tax waiver","Fringe benefits (cafeteria) provided on SZÉP card are temporarily exempt from SCT, until Q3 of 2021","Encourage consumption",null,"This measure aims to increase consumption in targeted sectors (e.g. tourism, catering, leasure activities, etc..) in order stimulate them during or after the coronavirus pandemic.  ","21-04-2020","21-04-2020","22-04-2020","18-06-2020","Decrease"]
["Hungary","SSC: Employer","Decrease","Decrease","Tax waiver","Sectors that were severely hit by the pandemic (e.g. tourism, restaurants, entertainment venues, sports, cultural services, transportation) was exempted from paying employers' SSC-s until the en of June 2020.","Support employment or enhance skills",null,"Lowering the tax burdens the most vulnerable sectors during the COVID-19 pandemic was a key measure in sustaining employment and making sure businesses can avoid closing down. (4 months from March 2020 to June 2020)","18-03-2020","18-03-2020","19-03-2020","18-06-2020","Decrease"]
["Hungary","SSC: Self-employed","Decrease","Decrease","Tax waiver","Tax holiday for small businesses under the simplified, small business oriented tax regime (lump-sum KATA) in 26 activities (e.g. personal transport services, beauty services, dental services, accommodation etc.), for the months March, April, May and June 2020.","Support employment or enhance skills",null,"Lowering the tax burdens the most vulnerable sectors during the COVID-19 pandemic was a key measure in sustaining employment and making sure businesses can avoid closing down. (4 months from March 2020 to June 2020)","18-03-2020","18-03-2020","19-03-2020","18-06-2020","Decrease"]
["Hungary","SSC: Self-employed","Increase","Increase",null,"The regulation of the lump sum tax of small enterprises will be modified in order to prevent the harmful practice of sourcing employment contracts into the preferential regime.","Increase equity/fairness",null,"Discourage the misuse of this tax as the practice of replacing employees with \"kata\" entrepreneurs became a popular way of agressive tax optimisation.","03-06-2020","14-07-2020","01-01-2021",null,"Increase"]
["Hungary","CIT","Neutral","Decrease","Enhanced tax allowances or credits","Abolition of the ceiling (50% of pre-tax profit) of development reserve (whoch could be applied to 2019 tax year too)","Support investment","Boost economic growth","The rationale behind this measure was to improving the competitiveness, supporting the investments of the companies.","30-04-2020 03-06-2020 ","30-04-2020 10-05-2020","15-05-2020",null,"Decrease"]
["Hungary","CIT","Neutral","Decrease","Enhanced tax allowances or credits","Abolition of the ceiling (HUF 10 billion) of development reserve","Support investment","Boost economic growth","The rationale behind this measure was to improving the competitiveness, supporting the investments of the companies.","17-11-2020","26-11-2020","01-01-2021",null,"Decrease"]
["Hungary","Other corporate taxes","Neutral","Increase",null," Increasing the eligibility criteria of small business tax (businesses with revenues below HUF 3 billion are eligible for small business tax instead of HUF 1 billion).","Simplify the tax system/ increase tax compliance","Boost economic growth","The rationale behind this measure was to reduce the tax burden of the SMEs. ","17-11-2020","26-11-2020","01-12-2020",null,"Increase"]
["Hungary","Other corporate taxes","Decrease","Neutral","Tax rate reduction","In 2021 the maximum local business tax rate is 1% for the SME companies (whose income or balance sheet total lower than HUF 4 billion)","Support employment or enhance skills","Boost economic growth","The rationale behind this measure was to reduce the tax burden of the SMEs. ","22-12-2020","22-12-2020","23-12-2020",null,"Decrease"]
["Hungary","Other corporate taxes","Neutral","Neutral","Other","Municipalities are not allowed to raise tax rate of local taxes, introduce new local taxes, or abolish tax credits or tax exemptions","Increase tax certainty",null,"The rationale behind this measure was to support the companies","01-12-2020","01-12-2020","02-12-2020",null,"Neutral"]
["Hungary","Other corporate taxes","Decrease","Neutral","Tax rate reduction","Rate of small business tax will be  reduced by 1 percentage points in 2020 (from 12% to 11%) in accordance with the decreasing of Social Contribution Tax.","Simplify the tax system/ increase tax compliance",null,"The rationale behind this measure was to reduce the tax burden of the SMEs. ","21-04-2020 03-06-2020 ","21-04-2020 09-06-2020","01-01-2021","17-06-2020","Decrease"]
["Hungary","Other corporate taxes","Neutral","Decrease","Tax waiver","Taxpayers of small business tax, which carry activity in certain sectors most affected by Coronavirus, shall not consider the amount of personal payments as small business tax base determining the small business tax liability for March, April, May and June 2020.","Support employment or enhance skills","Boost economic growth","Lowering the tax burdens the most vulnerable sectors during the COVID-19 pandemic was a key measure in sustaining employment and making sure businesses can avoid closing down.","23-03-2020","23-03-2020","24-03-2020","17-06-2020","Decrease"]
["Hungary","VAT/GST","Neutral","Neutral","Accelerated tax refund","Acceleration of VAT refunds for SMEs from 75 days to 30 days for normal taxpayers and from 30 days to 20 days for reliable taxpayers (liquidity effect) Firstly affected tax returns: tax returns of March and the 1st quarter","Not applicable",null,"To help liquidity of SMEs during the pandemic/crisis",null,null,null,null,"Neutral"]
["Hungary","VAT/GST","Decrease","Neutral",null,"Decreasing VAT rate to 5% (from 27%) on new built houses/dwellings until 2022 as part of  Family Housing Subsidy Programme (transitional rules until 31.12.2026) (contains the fiscal impact of decrease of VAT rate on residential properties to be constructed in brownfield sites, as well)","Increase equity/fairness","Boost economic growth","The rationale behind this measure was to support families and social aspects.","01-12-2020","11-12-2020","01-01-2021","31-12-2022","Decrease"]
["Hungary","VAT/GST","Decrease","Decrease","Tax waiver","Exemption of import products (from customs duties and import VAT) from outside the EU to be distributed free of charge to those in need, within certain limits.","Not applicable",null,"To support member states to cope with the pandemic",null,null,null,null,"Decrease"]
["Hungary","VAT/GST","Neutral","Neutral","Tax filing extension","If the local municipality is liable to pay VAT, the assessment period for the VAT return is the calendar year. (The annual tax payment affects a VAT liability of approximately HUF 80-81 billion. The time-proportional part of this could result in a loss of about HUF 60 billion for the budget for March-December, assuming an even distribution within a year in 2020)","Not applicable",null,"To help local municipalities","05-04-2020","05-04-2020","06-04-2020","31-12-2021","Decrease"]
["Hungary","VAT/GST","Decrease","Neutral","Tax rate reduction","The VAT rate of take-away food and drinks has been lowered to 5% (from 18%) from 11 November 2020 until the end of the curfew","Increase equity/fairness",null,"VAT rate on restaurant meals and locally prepared non-alcoholic drinks  is 5%, now because restaurants are able to sell only for take-away, VAT-rate of 5% is applicable for those services, too.","13-11-2020","13-11-2020","14-11-2020","end of the state of emergency","Decrease"]
["Hungary","Health-related taxes","Increase","Increase","Other","Employers are obligated to pay the minimum health security contribution for each worker on unpaid leave in order to maintain their social security contracts.","Increase equity/fairness",null,"The rational behind this measure is making sure employees who were put on upaid leave due to the pandemic crisis are still eligible for healthcare benefits.","21-04-2020","21-04-2020","22-04-2020","18-06-2020","Increase"]
["Hungary","Health-related taxes","Increase","Increase",null,"Introduction of an inflation targeting mechanism into the minimum health security contribution","Increase equity/fairness",null,"This measure aims to level the healthcare benefits entitlement of those gaining entitlement through paying the SSC contribution after their wages and those who gain entitlement by paying the itemized healthcare contribution.","03-06-2020","14-07-2020","01-01-2020",null,"Increase"]
["Hungary","Other excise duties","Unknown\\Not Applicable","Decrease",null,"From 2021 a limited volume of fruit spirits is exempt from excise duty (alcohol production duty).","Simplify the tax system/ increase tax compliance",null,"Because change in EU regulation allows this","17-11-2020","26-11-2020","01-01-2021",null,"Decrease"]
["Hungary","Other excise duties","Increase","Neutral",null,"The excise duty rates on tobacco products have been increased in 2 steps (in the case of some other tobacco products in one step, in January)","Improve health",null,"The rationale behind this measure was to comply with the EU directive. ","17-11-2020","26-11-2020","01-01-2021",null,"Increase"]
["Hungary","Estate duties/inheritances/gift taxes","Decrease","Decrease",null,"Duties on inheritance and gifts will not be charged on transactions between siblings.","Increase equity/fairness",null,"The rationale behind this mesaure was to simplify the tax system and reduce the burden of taxpayers.","16-06-2020","23-06-2020","08-07-2020",null,"Decrease"]
["Hungary","Transaction taxes (movable and immovable property)","Decrease","Decrease",null,"Buying houses or aparments will be exempted from transfer fees on new dwelling purchases within the framework of the family housing subsidy programme.","Encourage consumption",null,"The rationale behind this mesaure was to simplify the tax system and reduce the burden of taxpayers.","17-11-2020","26-11-2020","01-01-2021",null,"Decrease"]
["Hungary","Recurrent taxes on (net) wealth","Neutral","Neutral","Other","Motor vehicle tax will be reallocated from local governments (municipalities) to the Epidemic Control Fund. The measure is budget neutral.","Not applicable",null,"To ensure sources for the Epidemic Control Fund in order to cope with the pandeminc","06-04-2020","06-04-2020","07-04-2020",null,"Neutral"]
["Hungary","Other taxes","New tax","New tax","Other"," Introduction of special tax on credit instituions. This one-off tax is based on the system of the bank levy, and credit institutions may deduct the amount so paid from their tax obligations in the next 5 years in equal instalments.","Raise revenues",null,"The special tax on credit institutions was introduced order to contribute to the Fund for Combatting Pandemic (Járvány Elleni Védekezési Alap). The special tax of the retail tax have been introduced, but this sectors are not directly affected by the economic downturn. ","14-04-2020 03-06-2020","14-04-2020 09-06-2020","01-05-2020","17-06-2020","Increase"]
["Hungary","Other taxes","Unknown\\Not Applicable","Unknown\\Not Applicable","Other","Holders of a tax warehouse permit can produce disinfectant free of excise duty without denaturing, with a simple notification, in possession of a temporary biocidal product permit. (In the period of state of emergency)","Not applicable",null,"To help to produce disinfectant ","03-04-2020","03-04-2020","04-04-2020","17-06-2020","Decrease"]
["Hungary","Other taxes","Decrease","Decrease",null,"Initial administrative procedures - such as providing suitability certificate for business establishments, to certigy marriage or registered partnership as well as members living in a household and residence status for citizens, etc. - will be exempted from paying any fees.","Simplify the tax system/ increase tax compliance",null,"The rationale behind this mesaure was to simplify the tax system and reduce the burden of taxpayers.","17-11-2020","26-11-2020","01-01-2021",null,"Decrease"]
["Hungary","Other taxes","New tax","New tax","Other","Introduction of a special retail tax. The tax is base is the net turnover.","Raise revenues",null,"The special retail tax was introduced order to contribute to the Fund for Combatting Pandemic (Járvány Elleni Védekezési Alap). The special tax of the retail tax have been introduced, but this sectors are not directly affected by the economic downturn. ","14-04-2020 03-06-2020","14-04-2020 09-06-2020","01-05-2020","17-06-2020","Increase"]
["Hungary","Other taxes","Neutral","Decrease","Tax waiver","Suspension of tourism development contribution concerning the period from 1 March 2020 to 23 February 2021 (until the end of the state of emergency) and the fiscal impact of the coronvirus pandemic on the revenue from tourism development contribution","Support employment or enhance skills","Encourage consumption","The tourism sector severely affected by COVID-19 does not have to pay this contribution on any service provided.","18-03-2020 17-06-2020 29-12-2020","18-03-2020 17-06-2020 29-12-2020","19-03-2020 18-06-2020 01-01-2021","end of the state of emergency","Decrease"]
["Hungary","Other taxes","Decrease","Neutral","Tax waiver","Suspension of tourism tax between April 2020 and 23 February 2021 (end of the state of emergency)","Encourage consumption",null,"The tourism sector severely affected by COVID-19 does not have to pay tourism tax after the guest nights or the issued accommodation","21-04-2020 29-12-2020 29-01-2021 ","21-04-2020 29-12-2020 29-01-2021 ","26-04-2020 01-01-2021 08-02-2021","end of the state of emergency","Decrease"]
["Iceland","PIT: Earned income","Decrease",null,"Increased benefits","Child benefits","Increase equity/fairness",null,"Supplement per child, simple means-test","21-03-2020","30-03-2020","01-01-2020","31-12-2020","Decrease"]
["Iceland","PIT: Savings",null,"Decrease",null,"Capital income tax: various relief measures","Increase equity/fairness","Encourage savings",null,"30-11-2020","17-12-2020","1-1-2021",null,"Decrease"]
["Iceland","SSC: Employer","Decrease",null,"Tax rate reduction","Social security contriutions",null,null,"Rate reduction by 0.25 pp","17-11-2020","16-12-2020","01-01-2021","31-12-2021","Decrease"]
["Iceland","CIT","Decrease",null,null,"CIT: carry-back of loss on operations in 2020, by one year.",null,null,null,null,null,null,null,"Neutral"]
["Iceland","CIT",null,"Decrease",null,"CIT: accelerated depreciation for tax purposes","Support R&D/innovation",null,"Twofold acceleration measures: (i) to support innovation in general; (ii) to support green investment in particular","11-12-2020","not approved yet","1-1-2021","31-12-2022","Neutral"]
["Iceland","CIT",null,"Decrease",null,"New tax incentives to support charity organizations / philanthropic activities","Increase equity/fairness",null,null,"26-11-2020","not approved yet","1-1-2021",null,"Decrease"]
["Iceland","VAT/GST","Decrease",null,"Tax rate reduction","VAT refunds of labour share of the cost of certain services, mainly in relation to construction and maintenance of residential housing. VAT reimbursement rate up from 60% to 100%. Scope expanded to summer houses; design services and supervision over the construction; house cleaning and car repair services.","Boost economic growth",null,"Temporary VAT refunds","21-03-2020","30-03-2020","01-03-2020","31-12-2020","Decrease"]
["Iceland","VAT/GST","Decrease",null,"Tax rate reduction","VAT refunds of labour share of the cost of certain services, mainly in relation to construction and maintenance of residential housing. Scope expanded to municipalities.","Boost economic growth",null,"Temporary VAT refunds","21-4-2020","11-05-2020","01-03-2020","31-12-2020","Decrease"]
["Iceland","VAT/GST","Decrease",null,"Tax rate reduction","VAT refunds of labour share of the cost of certain services, mainly in relation to construction and maintenance of residential housing. VAT reimbursement rate up from 60% to 100%. Scope expanded. Prolongation of previous temporary measure by one year.","Boost economic growth",null,"Temporary VAT refunds","30-11-2020","17-12-2020","1-1-2021","31-12-2021","Decrease"]
["Iceland","Estate duties/inheritances/gift taxes",null,"Decrease",null,"Inheritance tax: tax-free limit raised from 1.5 to 5 m.ISK and CPI-indexation adopted","Increase equity/fairness",null,null,"1-10-2020","7-12-2020","1-1-2021",null,"Decrease"]
["Iceland","Other taxes","Decrease",null,"Tax waiver","Overnight tax",null,null,null,"21-03-2020","30-03-2020","01-01-2020","31-12-2021","Decrease"]
["Iceland","Other taxes","Decrease",null,"Tax waiver","Customer clearance charge",null,null,null,"21-03-2020","30-03-2020","01-01-2020","31-12-2021","Decrease"]
["Iceland","Other taxes","Decrease",null,null,"Bank levy - accerleration of Bank Levy reduction ","Boost economic growth",null,"To improve the financial position of the commercial banks to better enable them to support their customers during covid.","21-03-2020","30-03-2020","01-01-2021","31-12-2023","Decrease"]
["Ireland","PIT: Earned income","Unknown\\Not Applicable","Neutral","Other","The Stay and Spend Incentive provides tax relief by means of a tax credit at the rate of 20% on qualifying, on-premises, expenditure of up to €625 per person, or €1,250 for a jointly assessed couple, in respect of 2020 and 2021 for expenditure on qualifying food and accommodation services in the hospitality sector. The tax credit is worth a maximum of €125, or €250 for a jointly assessed couple. ","Encourage consumption","Boost economic growth","This is a temporary Covid related measure to support demand in the hospitality sector outside of peak-season. It is dependent on Covid related restrictions permitting the sector to operate normally.","2020-07-23","2020-08-01","2020-10-01","2021-04-30","Decrease"]
["Ireland","PIT: Earned income","Neutral","Neutral","Tax filing extension","The 31 March income tax filing deadline for individuals who received real-time foreign tax credits for Restricted Stock Units (RSUs) through payroll in 2019 and 2020 has been suspended and the filing deadline for such individuals will revert to the standard income tax filing date (31 October 2020 and 2021 respectively).","Simplify the tax system/ increase tax compliance",null,"The COVID-19 crisis has had an unprecedented impact on normal business operations and therefore, due to circumstances beyond an individual’s control, they may be unable to meet the earlier filing deadline of 31 March.","2020-03-23",null,"2020-01-01","31.12.2021","Neutral"]
["Ireland","PIT: Earned income","Neutral","Neutral","Other","A BIK charge will not arise where an employer performs COVID-19 testing on an employee at the workplace or engages a third party to do so on their behalf, or where an employer provides a COVID-19 test kit to an employee for self-administration.","Improve health",null,"Due to health and safety concerns arising from COVID-19, many employers are expected to carry out COVID-19 tests on their employees or provide COVID-19 test kits to their employees for self-administration over the coming months. This measure was introduced to facilitate employers in promoting employee health and wellbeing.","15-07-2020",null,"01-01-2020","Temporary measure but end date is not yet confirmed. Measure ongoing and will remain under review. ","Neutral"]
["Ireland","PIT: Earned income","Decrease","Decrease","Other","A BIK charge will not arise where an employer facilitates an employee in obtaining a flu vaccine by i) engaging a GP to administer a flu vaccination, ii) making a payment to a registered GP on behalf of an employee, or iii) reimbursing an employee for the costs incurred in obtaining a vaccination.","Improve health",null,"Due to health and safety concerns arising from the COVID-19 pandemic, some employers may wish to facilitate their employees in obtaining a flu vaccine. This measure was introduced to facilitate employers in promoting employee health and wellbeing.","22-10-2020",null,"01-01-2020","Temporary measure but end date is not yet confirmed. Measure ongoing and will remain under review. ","Decrease"]
["Ireland","PIT: Earned income","Decrease","Decrease","Other","A charge to tax will not where an employer reimburses an employee for costs incurred in respect of return travel to the State or cancellation of a holiday/flight (for both the employee and family members who were on holiday or due to go on holidays with the employee) if the employee is integral to the business, was required by his/her employer to return to or be present in the State to deal with issues related to the COVID-19 crisis, the costs reimbursed by the employer are reasonable and the employee is not otherwise compensated.","Improve health",null,"At the time when COVID-19 travel restrictions were being introduced, many people were out of the State on holidays or were due to go on holidays in the coming weeks and there were concerns that employees may face difficulties in returning to the State. This measure was introduced to enable employers to assist employees currently abroad in returning home and to encourage those due to go on holidays in the near future to amend their travel plans in line with public health guidance.","2020-03-23",null,"2020-01-01","31.12.2020","Decrease"]
["Ireland","PIT: Earned income","Decrease","Decrease","Other","A BIK charge will not arise in respect of an employer-provided vehicle where, during the COVID-19 pandemic, the employer takes back possession of the vehicle or the employee is prohibited by the employer from using the vehicle. Where the employee retains possession of and is permitted to use the vehicle, but limited or reduced business travel (if any) is undertaken the BIK charge may be calculated having regard to the business travel which would have been undertaken in the absence of any COVID related travel restrictions. Business travel undertaken in January 2020 is the suggested base month to be used for determining the BIK charge in such circumstances, but a reasonable alternative may be used where this is not appropriate e.g. where the employee had no business mileage for their current role in January 2020. The reasonable alternative used must have due regard to the specific role held by the employee and the business travel they would be expected to undertake in that role in the absence of COVID related travel restrictions.","Simplify the tax system/ increase tax compliance",null,"The BIK charge arising on the private use of an employer provided vehicle is calculated at 30% of the original market value of the vehicle, but this percentage may be reduced based on the employee’s annual business travel. It would be unfair to charge BIK on a vehicle that the employee does not have possession of or is restricted from using due to COVID-19 restrictions. It would also be unfair to determine the percentage applied to the open market value of the vehicle based on the reduced business travel undertaken by employees due to circumstances beyond their control. ","2020-03-23",null,"2020-01-01","Temporary measure but end date is not yet confirmed. Measure ongoing and will remain under review. ","Decrease"]
["Ireland","PIT: Earned income","Neutral","Neutral","Other","The special rules used for determining BIK charge on employer provided vehicles for employees working in the motor industry, which require the employee to change the vehicle they use on a monthly basis, will continue to apply during the COVID-19 crisis where the employee availed of the special rules from January 2020 but has been unable to change their vehicle within the one month timeframe since then due to the COVID-19 restrictions in place.","Simplify the tax system/ increase tax compliance",null,"Due to the restrictions in place over the period of the COVID-19 crisis it may not be possible for there to be ‘frequent changes’ to the vehicle made available to these employees. It would be unfair to disapply the special rules in such cases.",null,null,"2020-01-01","Temporary measure but end date is not yet confirmed. Measure ongoing and will remain under review. ","Neutral"]
["Ireland","PIT: Earned income","Decrease","Decrease","Other","A BIK charge will not arise where, for the duration of the COVID-19 crisis, an employer pays for a taxi to transport an employee between their home and work due to health and safety concerns.","Improve health",null,"The BIK charge arising on the payment of taxi fares by employees has been suspended in order support employers who are facilitating their employees in continuing to work whilst adhering to the public health advice and guidance.","2020-03-23",null,"2020-01-01","Temporary measure but end date is not yet confirmed. Measure ongoing and will remain under review. ","Neutral"]
["Ireland","PIT: Earned income","Neutral","Decrease","Other","Current legislative provisions enable employers to award an employee with one qualifying incentive per year, up to the value of €500, without a charge to tax arising. The requirement that only one qualifying incentive may issue to employee each year is waived, and an employer may now issue up to two such incentives to an employee where the employee continued to work during the period of COVID related restrictions, the additional award is related to an employee's exceptional efforts during the COVID-19 crisis and the cumulative value of both incentives does not exceed €500.","Simplify the tax system/ increase tax compliance",null,"Since the commencement of the COVID-19 pandemic employers may seek to recognise the phenomenal efforts of frontline or other key staff working during the COVID-19 crisis by accelerating part of a reward usually paid at the end of the year or making an additional reward. This concessional measure was agreed to facilitate employers in doing so, given the unprecedented circumstances arising from the COVID-19 pandemic.","2020-03-23",null,"2020-01-01","Temporary measure but end date is not yet confirmed. Measure ongoing and will remain under review. ","Neutral"]
["Ireland","PIT: Earned income","Decrease","Decrease","Other","A BIK charge will not arise where, during the course of the COVID-19 pandemic, an employer provides accommodation to an employee on a temporary nature to mitigate against the risk of transmission such as in cases where an employee returns from an overseas trip and is required to self-isolate, or where there are concerns of transmission to frontline workers living in their household. ","Improve health",null,"This concessional measure was introduced due to health and safety concerns arising from the COVID-19 crisis and to facilitate employers in mitigating against the risk of transmission.",null,null,"2020-01-01","Temporary measure but end date is not yet confirmed. Measure ongoing and will remain under review. ","Neutral"]
["Ireland","PIT: Earned income","Neutral","Neutral","Other","The exemption which applies to retraining costs paid by an employer as part of a termination package will continue to apply where an employment is terminated during the COVID-19 crisis and the retraining is completed within 6 months of the date the training first becomes available following the end of the COVID-19 crisis, as opposed to 6 months from the date of termination.","Support employment or enhance skills",null,"Due to COVID-19 restrictions, it may not be possible to satisfy the requirement that retraining should take place within 6 months of the termination of employment. It would be unfair to charge tax on such payments where the failure to meet this criteria is due to the unprecedented nature of the COVID-19 crisis and related circumstances which are outside the employee’s control.","2020-03-23",null,"2020-01-01","Measure will cease to apply to terminations made from 1st May 2021 onwards.","Neutral"]
["Ireland","PIT: Earned income","Neutral","Neutral","Other","Where an individual who is registered as a full-time student at a university, school or other educational establishment is in receipt of scholarship income they will not be precluded from claiming an exemption from same if they have been unable to obtain a PPS Number due to the COVID-19 pandemic, provided all other conditions of the relief are met.","Simplify the tax system/ increase tax compliance",null,"This measure was introduced due to the unprecedented circumstances arising on foot of the COVID-19 pandemic, the disruption this has caused to normal business operations and the travel restrictions imposed on students.","2020-03-23",null,"2020-01-01","31.12.2020","Neutral"]
["Ireland","PIT: Earned income","Unknown\\Not Applicable","Unknown\\Not Applicable","Other","The prevention of a planned departure from the State will be considered a force majeure circumstance for the purpose of establishing an individual's tax residence position if the departure was prevented due a specific number of COVID-19 related reasons. The length of time which may be disregarded for the purpose of establishing an individual's tax residency status is the number of days from the day after the individual's intended date of departure and the earlier of their actual date of departure or 18th May 2020, provided the actual departure date is on or before 1st June 2020 (unless the individual had COVID-19 and was unable to leave by that date on health grounds). Where the individual was in the State on or prior to 23rd March 2020 there are no additional limits on the number of days which can be disregarded under this measure, however for individuals arriving in the State between 24th March 2020 and 5th May 2020 the maximum number of days which can be disregarded for the purposes of establishing an individual's residency status is 30 days. This relief is conditional on the individual remaining tax resident in the another jurisdiction. If the individual arrived in the State after 5th May 2020 these force majeure provisions do not apply.","Simplify the tax system/ increase tax compliance",null,"This measure was introduced due to the unprecedented circumstances arising on foot of the COVID-19 pandemic, the disruption this has caused to international travel and the travel restrictions imposed on individuals. ","2020-12-21",null,"2020-01-01","31.12.2020","Neutral"]
["Ireland","PIT: Earned income","Neutral","Neutral","Other","Restricted access for the public to many section 482 properties as a result of the ongoing pandemic. Revenue will not withdraw a determination due solely to the property not meeting the public access requirement in 2020, this has been extended to 31 March 2021 and will be reviewed further at that stage.","Simplify the tax system/ increase tax compliance",null,"This measure was introduced due to the unprecedented circumstances arising on foot of the COVID-19 pandemic and the disruption this has caused to normal business operations.","2020-03-23",null,"2020-03-23","31.03.2021 (subject to review)","Neutral"]
["Ireland","PIT: Earned income","Neutral","Neutral","Other","Temporary easing of the requirement that, in order to avail of the exemption from tax contained in section 216C, child minders look after children in their home, rather than in that of the minder, in keeping with Government advice. This was done in consultation with the Department of Children.","Simplify the tax system/ increase tax compliance",null,"This concessional measure was introduced due to health and safety concerns arising from the COVID-19 crisis.","2020-03-23",null,"2020-03-23","Temporary measure but end date is not yet confirmed. Measure ongoing and will remain under review. ","Neutral"]
["Ireland","PIT: Unincorporated businesses/Self employment income",null,null,"Enhanced tax loss offset","The Financial Provisions (Covid-19) (No. 2) Act 2020 introduced a new once-off income tax relief for self-employed individuals carrying on a trade or profession who were profitable in 2019 but, as a result of the Covid-19 pandemic, incurred losses in the 2020 tax year. These provisions allow such individuals to claim to have those losses (and certain unused capital allowances) up to a maximum amount of €25,000 carried back and deducted from their profits for the tax year 2019. This will reduce the amount of income tax payable in respect of those profits and by also allowing for claims for the 2020 loss relief carry-back to be made on an interim basis, the result is a cash flow boost to those taxpayers during 2020. ","Support employment or enhance skills","Boost economic growth","Temporary measure introduced in response to Covid-19 pandemic to help viable unincorporated businesses trade through the pandemic","2020-07-23","2020-07-23","2020-08-01"]
["Ireland","PIT: Unincorporated businesses/Self employment income","Neutral","Neutral","Tax payment deferral","For customers who file their 2019 Self-assessed Income Tax Return and make the appropriate payment through the Revenue Online Service (ROS) in respect of Preliminary Tax for 2020 and any Income Tax balance due for 2019, the due date was extended by 4 weeks from 12 November 2020 to Thursday, 10 December 2020.","Simplify the tax system/ increase tax compliance",null,"This measure was introduced to support businesses experiencing cashflow and trading difficulties arising from the impact of COVID-19.","2020-09-17",null,"2020-09-17","10.12.2020","Neutral"]
["Ireland","Taxes on payroll and workforce","Neutral","Neutral","Tax payment deferral","Warehousing of tax liabilities  - PAYE (employer) ",null,"Simplify the tax system/ increase tax compliance","The Debt Warehousing Scheme permits Revenue to park VAT and Payroll tax debt that arose on foot of the Covid-19 related restrictions and was extended in Budget 2021 to include self-assessed income tax debt and Temporary Wage Subsidy Scheme overpayments","2020-05-02","2020-07-23","2020-08-01","31-12-2022","Neutral"]
["Ireland","Taxes on payroll and workforce","Neutral","Neutral","Tax filing extension","The filing deadline for all 2019 employer share scheme returns was extended from 31 March 2020 to 30 June 2020 and the filing deadline for the 2019 ESS1 - Return of Information by the Trustee of an Approved Profit Sharing Scheme was further extended to 31 October 2020.","Simplify the tax system/ increase tax compliance",null,"The COVID-19 crisis has had an unprecedented impact on normal business operations and therefore, due to circumstances beyond their control, employers may have had difficulty in meeting the standard filing deadline of 31 March.","2020-03-23",null,"2020-01-01","31.12.2020","Neutral"]
["Ireland","Taxes on payroll and workforce","Neutral","Neutral","Other","Suspension of the application of interest on late payment of PAYE (Employers) liabilities for periods February to June 2020 on a concessionary basis. This measure was provided for on a concessionary basis for period from January to June 2020. Legislative provisions were introduced under the Financial Provisions Covid-19 No. 2 Act 2020 which provided that the application of interest on late payments may, in certain circumstances, be suspended for 12 months after the business recommences trade.","Simplify the tax system/ increase tax compliance",null,"This measure was introduced to support businesses experiencing cashflow and trading difficulties arising from the impact of COVID-19.","2020-03-13","2020-07-23","2020-03-13","The concessionary measure applied to June 2020. ","Neutral"]
["Ireland","Taxes on payroll and workforce","Neutral","Neutral","Other","The 90-day deadline for submission of SARP 1A form has been extended by 60 days.","Simplify the tax system/ increase tax compliance",null,"This measure was introduced due to the unprecedented circumstances arising on foot of the COVID-19 pandemic, the disruption this has caused to normal business operations.",null,null,"2020-01-01","31.2.2020","Neutral"]
["Ireland","Taxes on payroll and workforce","Neutral","Neutral","Other","If an employee is required to work from home in the State due to COVID-19, this will not preclude that individual from being entitled to claim Transborder Workers’ Relief provided all other conditions attaching to the relief are met.","Simplify the tax system/ increase tax compliance",null,"Due to the COVID-19 travel restrictions, and in line with public health advice and guidance against all non-essential foreign travel, many transborder workers have been carrying out the duties of employment from their home in the State. To facilitate compliance with this public health advice and guidance Revenue have agreed that such individuals will not be adversely impacted by the fact that they are carrying out the duties of employment from the State.","2020-03-23",null,"2020-01-01","Temporary measure but end date is not yet confirmed. Measure ongoing and will remain under review. ","Neutral"]
["Ireland","Taxes on payroll and workforce","Neutral","Neutral","Other","Revenue will not strictly enforce the 30-day notification requirement for PAYE dispensations applicable to short term business travellers from countries with which Ireland has a double taxation treaty who are going to spend in excess of 60 workdays in the State in a tax year. ","Simplify the tax system/ increase tax compliance",null,"Due to the unprecedented circumstances arising on foot of the COVID-19 pandemic and the disruption this has caused to normal business operations, the 30-day notification period has been relaxed.","2020-03-23",null,"2020-01-01","31.12.2020","Neutral"]
["Ireland","Taxes on payroll and workforce","Neutral","Neutral","Other","Revenue will not seek to enforce Irish payroll obligations for foreign employers in genuine cases where an employee was working abroad for a foreign entity prior to COVID-19 but relocates temporarily to the State during the COVID-19 period and performs duties for his or her foreign employer while in the State. This measure does not provide any concession regarding the individual's underlying income tax liability or filing obligations.","Simplify the tax system/ increase tax compliance",null,"This measure was introduced due to the unprecedented circumstances arising on foot of the COVID-19 pandemic, the disruption this has caused to normal business operations and the travel restrictions imposed on employees. ","2020-03-23",null,"2020-01-01","31.12.2020","Neutral"]
["Ireland","Taxes on payroll and workforce","Neutral","Neutral","Other","A foreign employer may continue to operate Irish payroll on the basis of a non-resident employee’s established work pattern pre-COVID-19 where i) the non-resident employee had been carrying out duties of a foreign employment partially in the State and partially in the foreign jurisdiction prior to COVID-19, but has been unable to return to the foreign jurisdiction as a result of the travel restrictions imposed by COVID-19 and has therefore continued to carry out the duties of their employment in the State, and ii) the foreign employer had applied payroll taxes in the State and the foreign jurisdiction based on the established work pattern prior to COVID-19.","Simplify the tax system/ increase tax compliance",null,"This measure was introduced due to the unprecedented circumstances arising on foot of the COVID-19 pandemic, the disruption this has caused to normal business operations and the travel restrictions imposed on employees. ","2020-03-23",null,"2020-01-01","31.12.2020","Neutral"]
["Ireland","Taxes on payroll and workforce","Neutral","Neutral","Other","Where an employee is working abroad for a foreign employer, under an Irish contract of employment, and there is a PAYE exclusion order in place, the position will not be adversely impacted where the employee works more than 30 days in the State due to COVID-19. This measure does not provide any concession regarding the individual's underlying income tax liability or filing obligations.","Simplify the tax system/ increase tax compliance",null,"This measure was introduced due to the unprecedented circumstances arising on foot of the COVID-19 pandemic, the disruption this has caused to normal business operations and the travel restrictions imposed on employees. ","2020-03-23",null,"2020-01-01","31.12.2020","Neutral"]
["Ireland","Non tax compulsory payments: Employer","Neutral","Neutral","Other","Section 772(2) of the Taxes Consolidation Act 1997 provides that one of the conditions for tax approval of an occupational pension scheme is that an employer should contribute to the scheme. In the current circumstances, during the applicable period of the temporary wage subsidy scheme, tax approval will not be withdrawn from an occupational pension scheme for the reason that an employer who is in receipt of the temporary wage subsidy is not currently making contributions to the scheme.","Simplify the tax system/ increase tax compliance",null,"This measure was introduced due to the unprecedented circumstances arising on foot of the COVID-19 pandemic and the disruption this has caused to normal business operations.","2020-04-16",null,null,"Temporary measure but end date is not yet confirmed. Measure ongoing and will remain under review. ","Neutral"]
["Ireland","CIT","Neutral","Neutral","Enhanced tax loss offset","The Financial Provisions (Covid-19) (No. 2) Act 2020 introduced a temporary acceleration of corporation tax loss relief by allowing companies to estimate their 2020/2021 tax year losses and to make an early claim to carry back 50% of that loss, for offset against taxable profits of the prior year (the balance of the loss will be available for carry back in due course under normal rules, when accounts have been prepared after the company’s year-end). This will generate an immediate refund of some or all of the corporation tax paid for that year. Under normal rules, this carry back would not take place until up to 9 months after the end of the loss-making year, when tax returns are due for filing. The measure has no net cost in the medium term as it is an acceleration of a relief that already exists in the corporation tax code. ","Support employment or enhance skills","Boost economic growth","Temporary acceleration of an existing relief which was  introduced in response to Covid-19 pandemic to help viable companies trade through the pandemic","2020-07-23","2020-07-23","2020-08-01",null,"Neutral"]
["Ireland","CIT","Neutral","Neutral","Other","The application of a surcharge for late filing of corporation tax returns for accounting periods ending June 2019 onwards (i.e. due by March 23, 2020 onwards) is suspended until further notice. ","Simplify the tax system/ increase tax compliance",null,"This measure was introduced due to the unprecedented circumstances arising on foot of the COVID-19 pandemic and the disruption this has caused to normal business operations.","2020-03-23",null,"2020-03-23","This measure is in place until further notice","Neutral"]
["Ireland","CIT","Neutral","Neutral","Other","The application of a surcharge for late filing of iXBRL financial statements for accounting periods ending March 2019 onwards (i.e. due by March 23, 2020 onwards) is suspended until further notice.","Simplify the tax system/ increase tax compliance",null,"This measure was introduced due to the unprecedented circumstances arising on foot of the COVID-19 pandemic and the disruption this has caused to normal business operations.","2020-03-23",null,"2020-03-23","This measure is in place until further notice","Neutral"]
["Ireland","CIT","Neutral","Neutral","Other","The restriction of reliefs, such as loss relief and group relief, which apply where corporation tax returns are filed late, has been suspended where a corporation tax return in respect of an accounting period ending June 2019 onwards and due by 23 March 2020 onwards is filed late as a result of COVID-19 circumstances.","Simplify the tax system/ increase tax compliance",null,"This measure was introduced due to the unprecedented circumstances arising on foot of the COVID-19 pandemic and the disruption this has caused to normal business operations.","2020-03-23",null,"2020-03-23","This measure is in place until further notice","Neutral"]
["Ireland","CIT","Neutral","Neutral","Other","Where an individual is present in the State and that presence is shown to result from travel restrictions related to Covid-19, Revenue will be prepared to disregard such presence in the State for corporation tax purposes for a company in relation to which the individual is an employee, director, service provider or agent. In addition, and where relevant, if an individual is present in another jurisdiction as a result of COVID-related travel restrictions, and would otherwise have been present in the State, Revenue will be prepared to disregard such presence outside the State for the same purposes.  This measure is open ended and will be kept under review.","Simplify the tax system/ increase tax compliance",null,"This measure was introduced due to the unprecedented circumstances arising on foot of the COVID-19 pandemic and the disruption this has caused to normal business operations.","2020-03-23",null,"2020-03-23","Temporary measure but end date is not yet confirmed. Measure ongoing and will remain under review. ","Neutral"]
["Ireland","CIT","Neutral","Neutral","Accelerated tax refund","Normally the Research and Development (R&D) tax credit instalments cannot be paid earlier than the Corporation Tax return due date, e.g. any R&D tax credit instalment due in respect of accounting periods ending on 31 December 2019 could not be received earlier than 23 September 2020. To accelerate the payment of R&D tax credit instalments due to be paid in 2020, a cashflow measure was introduced whereby a company could make a request to receive the payment earlier. This has now been extended to R&D tax credit instalments due to be paid in 2021. ","Simplify the tax system/ increase tax compliance",null,"This measure was introduced due to the unprecedented circumstances arising on foot of the COVID-19 pandemic and the disruption this has caused to normal business operations.","2020-03-23",null,"2020-03-23","31.03.2021 (subject to review)","Neutral"]
["Ireland","Other corporate taxes","Neutral","Neutral","Other","Revenue agreed to suspend the application of Professional Services Withholding Tax (PSWT) to the payments made by the HSE for the short-term use of private hospitals during the peak of the pandemic. This contractual arrangement came to an end at 30 June 2020, therefore the provision also ended.","Simplify the tax system/ increase tax compliance",null,"This measure was introduced to support the response to the COVID-19 crisis.","2020-03-23",null,"2020-03-23","30.06.2020","Neutral"]
["Ireland","Other corporate taxes","Neutral","Neutral","Other","A Covid-19 measure was introduced in relation to the close company surcharge which is a surcharge which can apply to certain income of companies which are defined as closely held. A temporary measure is in place which enables a company further time to make distributions before the surcharge will apply.  This is in place until 31 March 2021 and will be reviewed again at that point.","Simplify the tax system/ increase tax compliance",null,"This measure was introduced due to the unprecedented circumstances arising on foot of the COVID-19 pandemic and the disruption this has caused to normal business operations.","2020-03-23",null,"2020-03-23","31.03.2021 (subject to review)","Neutral"]
["Ireland","Other corporate taxes","Neutral","Neutral","Other","To accelerate interim refunds of Professional Services Withholding Tax (PSWT) during the Covid-19 pandemic, Revenue accepted refund claims via MyEnquiries where legible copy of the original F45 and F50 documents are attached to substantiate the claim.","Simplify the tax system/ increase tax compliance",null,"This measure was introduced due to the unprecedented circumstances arising on foot of the COVID-19 pandemic and the disruption this has caused to normal business operations.","2020-03-23",null,"2020-03-23","Temporary measure but end date is not yet confirmed. Measure ongoing and will remain under review. ","Neutral"]
["Ireland","VAT/GST","Decrease","Decrease","Tax rate reduction","Reduction in Standard rate of VAT from 23% to 21% on temporary basis from 1 September 2020 to 28 February 2021","Boost economic growth","Encourage consumption","Reduction provided to boost economic activity during pandemic","2020-07-23","2020-08-01","2020-09-01","28/02/2021","Decrease"]
["Ireland","VAT/GST","Neutral","Neutral","Tax payment deferral","Warehousing of tax liabilities  - VAT",null,"Simplify the tax system/ increase tax compliance","The Debt Warehousing Scheme permits Revenue to park VAT and Payroll tax debt that arose on foot of the Covid-19 related restrictions and was extended in Budget 2021 to include self-assessed income tax debt and Temporary Wage Subsidy Scheme overpayments","2020-05-02","2020-07-23","2020-08-01","31-12-2022","Neutral"]
["Ireland","VAT/GST","Neutral","Neutral","Other","Suspension of the application of interest on late payment of VAT liabilities. This measure was provided for on a concessionary basis for period from January to June 2020. Legislative provisions were introduced under the Financial Provisions Covid-19 No. 2 Act 2020 which provided that the application of interest on late payments may, in certain circumstances, be suspended for 12 months after the business recommences trade.","Simplify the tax system/ increase tax compliance",null,"This measure was introduced to support businesses experiencing cashflow and trading difficulties arising from the impact of COVID-19.","2020-03-13","2020-07-23","2020-03-13","The concessionary measure applied to June 2020. ","Neutral"]
["Ireland","VAT/GST","Decrease","Decrease","Tax rate reduction","Reduction of reduced rate of VAT for tourism / hospitality sector on temporary basis from 13.5% to 9%","Boost economic growth","Encourage consumption","Reduction provided to boost economic activity during pandemic","2020-10-13","2020-12-19","2020-11-01","31/12/2021","Decrease"]
["Ireland","VAT/GST","Unknown\\Not Applicable",null,"Tax filing extension","The deadline for the filing of the annual VAT return of trading details has been moved to 10 March 2021.",null,null,null,"2021-01-27"]
["Ireland","Environmentally-related taxes","Increase","Neutral",null,"Increase in the rate of carbon tax from €26 per tonne of CO2 emission to €33.50 per tonne. The Finance Act 2020 also legislated for a trajectory of annual increases leading to a rate of €100 per tonne by 2030.","Promote environmental sustainability",null,"Climate action measure in line with the commitment contained in the Programme for Government to legislate for the incremental increase in the carbon tax rate to €100 by 2030","2020-10-13","2020-12-19","Increase in respect of auto fuels from 13-10-2020 but other fuels from 1-05-2021",null,"Increase"]
["Ireland","Estate duties/inheritances/gift taxes","Neutral","Neutral","Other","Where a gifted or inherited business ceases to trade temporarily during the 6-year period after the valuation date for the gift or inheritance, any Business Relief granted will not be clawed back where the temporary cessation of trade arose due to COVID-19 restrictions.","Simplify the tax system/ increase tax compliance",null,"This measure was introduced due to the unprecedented circumstances arising on foot of the COVID-19 pandemic and the disruption this has caused to normal business operations.","2020-03-23",null,"2020-01-01","Temporary measure but end date is not yet confirmed. Measure ongoing and will remain under review. ","Neutral"]
["Ireland","Transaction taxes (movable and immovable property)","Neutral","Neutral","Other","Employment Investment Incentive (EII) is a risk based equity investment scheme.  A temporary measure has been introduced  in EII to address the difficulty Covid-19 may cause to companies in meeting the criteria necessary to avail of the second tranche of relief they may be entitled to.   The measure provides for additional time, up to 31 March 2022, to meet the relevant conditions. ","Simplify the tax system/ increase tax compliance",null,"This measure was introduced due to the unprecedented circumstances arising on foot of the COVID-19 pandemic and the disruption this has caused to normal business operations.","2020-03-23",null,"2020-03-23","31.03.2021 (subject to review)","Neutral"]
["Ireland","Other taxes","Unknown\\Not Applicable","Unknown\\Not Applicable","Other","Covid Restriction Support Scheme: The CRSS is a targeted support for businesses significantly impacted by restrictions introduced by the Government under public health Regulations to combat the effects of the Covid-19 pandemic. This is a business support, operated through the tax system,  intended to supplement wage supports and assist businesses in meeting ongoing fixed costs when closed due to public health restrictions.   The scheme applies to businesses who, under the specific terms of the regulations, are required to prohibit or significantly restrict members of the public from accessing their business premises, with the result that the business is required to temporarily close or to operate at significantly reduced levels. Qualifying businesses can apply to Revenue for a cash payment, representing an advance credit for trading expenses  that are deductible for income and/or corporation tax purposes for the period of restrictions resulting in operations being prohibited/reduction in activities effective from 13 October 2020. ","Not applicable","Boost economic growth","Support provided under CRSS is intended to enable businesses to meet normal fixed costs associated with their business premises such as rent, insurance, utilities and so on, during the period in which they are subject to such restrictions.","2020-10-13","2020-10-22","2020-10-13","31-03-2021 (may be extended) ","Decrease"]
["Ireland","Other taxes","Unknown\\Not Applicable","Unknown\\Not Applicable","Other","The Temporary Wage Subsidy Scheme (TWSS) was introduced on 26 March 2020. It was legislated for in section 28 of the Emergency Measures in the Public Interest (Covid-19) Act 2020 and was an emergency measure to deal with the impact of the Covid-19 pandemic on the economy.  Over 66,500 employers were supported through the TWSS in respect of more than 664,000 employees at a cost of €2.9bn. The scheme operated until 31 August 2020 and was replaced by the Employment Wage Subsidy Scheme (EWSS) from 1 September 2020.","Support employment or enhance skills","Boost economic growth","Emergency measure introduced in response to Covid-19 pandemic to maintain employment","2020-03-26","2020-03-26","2020-03-26","30/08/2020","Decrease"]
["Ireland","Other taxes","Unknown\\Not Applicable","Unknown\\Not Applicable","Other","The Employment Wage Subsidy Scheme was legislated for under the Financial Provisions (Covid-19) (No. 2) Act 2020.  The objective of the Employment Wage Subsidy Scheme (EWSS) is to support all employment and maintain the link between the employer and employee insofar as is possible. Subsidy payments are made to employers on basis of qualifying employees. ","Support employment or enhance skills","Boost economic growth","Emergency measure introduced in response to Covid-19 pandemic to maintain employment","2020-07-23","2021-07-23","2020-08-01","31-03-2021 (may be extended) ","decrease"]
["Israel","PIT: Unincorporated businesses/Self employment income","Unknown\\Not Applicable","Unknown\\Not Applicable","Accelerated tax refund","Accelerated income tax refund","Not applicable",null,"Improving liquidity of hard hit businesses"]
["Israel","CIT","Neutral","Decrease","Other","Accelerated depreciation - all depreciation rates on any investment in Machinery and equipment made between September 2020 and June 2021 were doubled.","Support investment","Boost economic growth","Encourage investment and increase cash flow during the Covid pandemic","18-08-2020",null,"01-09-2020","31-06-2021","Decrease"]
["Israel","CIT","Unknown\\Not Applicable","Unknown\\Not Applicable","Accelerated tax refund","Businesses that paid advanced tax payements in january-february 2020, before the start of the pandemic, and suffered a drop in activity thereafter may ask for the advanced payements back","Not applicable",null,"Help businesses go through the pandemic",null,null,null,null,"Decrease"]
["Israel","Transaction taxes (movable and immovable property)","Decrease","Neutral",null,"In 2015 the tax brackets applicable for buyers owning more than one residential apartment were increased as a temporary measure. Originally this measure was in effect until December 31, 2020. The end date was brought forward to July 27, 2020. ",null,null,"The temporary tax increase successfuly decreased demand from investors and stopped house price inflation. The end date of the measure was brought forward to avoid a market freeze. ",null,null,"27-07-2020",null,"Decrease"]
["Israel","Transaction taxes (movable and immovable property)","Neutral","Decrease","Other","Owners of more than one residential apartment pay higher transaction and capital gains tax. When owners of one apartment buy a new one he has 18 months to sell the old one and still benefit from the lower tax rates. Because of the pandemic the period between march 2020 and june 2021 won't be counted in the 18 months period.","Increase equity/fairness","Increase tax certainty","Give more time to sell the old asset in a time where real estate transactions are more difficult to close due to the pandemic","17-03-2020",null,null,"30-06.2021","Decrease"]
["Israel","Recurrent taxes on immovable property (business and residential)","Decrease","Neutral","Tax waiver","Businesses that suffered a significant drop in their activity (For the period march-august 2020 - more than 60% drop in turnover, compared to the same period in 2019, if the annual business turnover is up to ILS 200 millions or more than 80% if the turnover is between ILS 200-400 millions. For the period september 2020-june 2021 - 25% drop) will get 95% decrease in their local authorities rates","Not applicable",null,"Help businesses go through the pandemic","17-03-2021",null,null,"30-06-2021","Decrease"]
["Israel","Other taxes","Unknown\\Not Applicable","Unknown\\Not Applicable","Tax payment deferral","The payement of licence fees were posponed from March-May 2020 to June 2020",null,null,"The activvity of the government offices was disturbed during the first phase of the pandemic. The payement of the licence fees to these offices was therefore postponed. ",null,null,null,null,"Neutral"]
["Israel","Other taxes","Unknown\\Not Applicable","Unknown\\Not Applicable","Tax filing extension","Several deadlines were extended due to the pandemic - income tax  and VAT filings, end of year Inventory count, employers social security filing on behalf of workers on unpaid leave.","Simplify the tax system/ increase tax compliance",null,"Regulatory relief "]
["Italy","PIT: Earned income","Neutral","Decrease","Other","Tax credit of 30% for charitable donations linked to the COVID19 emergency.",null,null,null,null,"2020-03-17","2020-03-17",null,"Decrease"]
["Italy","PIT: Earned income","Neutral","Decrease","Enhanced tax allowances or credits","Tax credits of up to 110% for restructuring of domestic buildings aimed at improving energy efficiency and structural and seismic resilience; the measure is benefitted by households over 5 years. It is also possible to transfer the tax credit to the firm performing renovation (in this case the tax credit is 100%).","Boost economic growth",null,"Measure aimed at fighting COVID19 crisis",null,"2020-05-19","2020-05-19","2021-12-31","Decrease"]
["Italy","PIT: Earned income",null,"Decrease","Enhanced tax allowances or credits","Touristic vouchers that takes the form of a tax credit between EUR 150 - 500 granted to household with income lower than EUR 40.000. Both tax credits can be transferred to hotels, construction companies as well as financial intermediaries. ",null,null,"Measure aimed at fighting COVID19 crisis",null,"2020-05-19","2020-05-19","2020-12-31","Decrease"]
["Italy","PIT: Earned income","Neutral","Decrease","Tax waiver","Seasonal workers, self-employed workers and employees operating in entertainment which lost their job are granted a lump-sum benefit of 1000€. The grant is about 600 € for maritime workers and workers operating in the sporting sector. The benefit doesn't contribute to the tax base. ",null,null,"Measure aimed at fighting COVID19 crisis",null,"2020-08-14","2020-08-15","2020-12-31","Decrease"]
["Italy","PIT: Earned income","Neutral","Decrease","Other","Non-repayable grants previously introduced are strenghtened. The measure is addressed to tax-payers affected by containement measures introduced in October and November, including agents, door-to-door salesman, hotels, restaurants, retailers, shopping malls and businesses operating in entertainment and sporting sectors which suffered at least 1/3 drop in turnover in April 2020 compared to April 2019. The grant is proportional to their size and to the turnover drop. The measure is applied independently from their turnover to new firms activated after 1st January 2019. The minimum amount of the grant is 1,000 euros for self-employed and entrepreneurs and 2,000 euros for limited liability firms. Grants do not contribute to the tax base. The maximum amount of the grant is 150,000 euros. ",null,null,"Measure aimed at fighting COVID19 crisis",null,"2020-12-18","2020-12-25","2020-12-31","Decrease"]
["Italy","PIT: Earned income","Neutral","Decrease","Tax waiver","Further lump-sum benefits are granted to workers operating in the most hitted sectors (including sport and entertainment), to freelances and to seasonal workers.",null,null,"Measure aimed at fighting COVID19 crisis",null,"2020-12-18","2020-12-25","2020-12-31","Decrease"]
["Italy","PIT: Earned income","Neutral","Decrease",null,"The non refundable tax credit, temporary introduced for 2020, has been made permanent as from 2021. The measure concerns employees with PIT income level over 28,000 euros, starting from an amount of 1200 euros and decreasing gradually to 960 euros at 35,000 euros of PIT income level. Above 35,000 the tax credit amount decreases gradually, down to 0 at 40,000 euros of PIT income level.","Encourage consumption","Increase equity/fairness","The measure is aimed at reducing taxation over productive economic functions as labor income.",null,"2020-12-30","2021-01-01",null,"Decrease"]
["Italy","PIT: Earned income","Neutral","Decrease",null,"The building renovation tax credit has been extended to 2021. The allowance consists of the 36% of expenses, (previously 50%).","Boost economic growth",null,"The measure is aimed at fostering the economic recovery.",null,"2020-12-30","2021-01-01","2021-12-31","Decrease"]
["Italy","PIT: Earned income","Neutral","Decrease",null,"The Energy requalification tax credit has been extended to 2021. The allowance consists of the 36% of expenses, (previously 50% and 65%).","Boost economic growth",null,"The measure is aimed at fostering the economic recovery.",null,"2020-12-30","2021-01-01","2021-12-31","Decrease"]
["Italy","PIT: Earned income","Neutral",null,null,"The building facades restoration tax credit has been extended to 2021 in the extent of the 90% of expenses.","Boost economic growth",null,"The measure is aimed at fostering the economic recovery.",null,"2020-12-30","2021-01-01","2021-12-31","Decrease"]
["Italy","PIT: Earned income","Neutral","Decrease",null,"The furniture and large appliances purhase tax credit has been extended to 2021 in the extent of 50%","Boost economic growth",null,"The measure is aimed at fostering the economic recovery.",null,"2020-12-30","2021-01-01","2021-12-31","Decrease"]
["Italy","PIT: Earned income","Neutral","Decrease","Enhanced tax allowances or credits","Tax credits of up to 110% for restructuring of domestic buildings aimed at improving energy efficiency and structural and seismic resilience; the measure is benefitted by households over 5 years. It is also possible to transfer the tax credit to the firm performing renovation (in this case the tax credit is 100%). Previously introduced as for the cost incurred in 2021, the measure has been extended to 30th june 2022. In some particular cases, if a relevant part of the costs has been incurred within the 30th june the measure is in force until 31th december 2022.","Boost economic growth",null,"Measure aimed at fighting COVID19 crisis",null,"2020-12-30","2021-01-01","2022-06-30","Decrease"]
["Italy","PIT: Unincorporated businesses/Self employment income","Neutral","Decrease","Tax waiver","Self-employed revenues and fees are exempted from tax advance payment duties in the period 17th March 2020 - 31th May 2020. The allowance is applied to self-employed with a revenues level lower than 400 000 euros in 2019.",null,null,"Measure aimed at fighting COVID19 crisis",null,"2020-04-08","2020-04-08","2020-05-31","Neutral"]
["Italy","PIT: Unincorporated businesses/Self employment income","Neutral","Decrease","Enhanced tax allowances or credits","Tax credit of 60% on the rent of march, April and may for buildings where the activity is carried out by companies (including no-profit), craftsmen and self-employed workers with a turnover of less than 5 million euros in 2019 and which suffered a reduction of turnover greater than 50%. This tax credit is due to hotels regardless of their dimension. The tax credit can be transferred to financial intermediaries as well as other firms providing a discount.",null,null,"Measure aimed at fighting COVID19 crisis",null,"2020-05-19","2020-05-19","2020-12-31","Decrease"]
["Italy","PIT: Unincorporated businesses/Self employment income","Neutral","Decrease","Enhanced tax allowances or credits","Tax credit of 60% on the rent of march, April, May and June for buildings where the activity is carried out by companies (including no-profit), craftsmen and self-employed workers with a turnover of less than 5 million euros in 2019 and which suffered a reduction of turnover greater than 50%. This tax credit is due to hotels regardless of their dimension also for July. The tax credit can be transferred to financial intermediaries as well as other firms providing a discount. Such a measure extends a previously existing one and additional € 340 million are allocated to support tourism (100 million refers to rents). ",null,null,"Measure aimed at fighting COVID19 crisis",null,"2020-08-14","2020-08-15","2020-12-31","Decrease"]
["Italy","PIT: Savings","Neutral","Decrease",null,"In order to encourage investments in the real economy, tax incentives for individual savings plans are reinforced  for investments in financial assets issued by non-listed companies.","Encourage savings",null,null,null,"2020-05-19","2020-05-19",null,"Decrease"]
["Italy","SSC: Employer","Neutral","Neutral","Tax payment deferral","Social security contributions due by households for domestic workers are suspended until 31st May 2020",null,null,"Measure aimed at fighting COVID19 crisis included in Cura Italia Decree",null,"2020-03-17","2020-03-17","2020-05-31","Decrease"]
["Italy","SSC: Employer",null,null,"Tax waiver","Employers (excluding farmers) which adopted short-time working schemes in May and June are exempted from paying workers' SSC for 4 months if they don't apply for further support between August and December 2020.",null,null,"Measure aimed at fighting COVID19 crisis",null,"2020-08-14","2020-08-15","2020-12-31","Decrease"]
["Italy","SSC: Employer",null,null,"Tax waiver","Employers (excluding farmers) hiring workers with permanent contract by December 2020 are exempted from paying SSC for six months. The same relief is applied to seasonal jobs in the touristic sector for a maximum of 3 months",null,null,"Measure aimed at fighting COVID19 crisis",null,"2020-08-14","2020-08-15","2020-12-31","Decrease"]
["Italy","SSC: Employer",null,null,"Tax waiver","Employers operating in disadvantaged Southern regions are exempted from paying the 30% of workers' SSC owed between October 2020 and December 2020",null,null,"Measure aimed at fighting COVID19 crisis",null,"2020-08-14","2020-08-15","2020-12-31","Decrease"]
["Italy","SSC: Employer","Neutral","Decrease","Tax waiver","Access to short-time working schemes is easied further. Employers which adopted short-time working schemes are exempted from paying workers' SSC for one month, until January, if they don't apply for further support.",null,null,"Measure aimed at fighting COVID19 crisis",null,"2020-12-18","2020-12-25","2021-12-31","Decrease"]
["Italy","SSC: Employer","Neutral","Neutral","Tax payment deferral","SSC payments due by November 2020 are postponed for firms operating in sectors mostly affected by the crisis including tourism, catering, entertainement. Payments are due by march 2021 and can be paid in 4 monthly instalments. ",null,null,"Measure aimed at fighting COVID19 crisis",null,"2020-12-18","2020-12-25","2021-12-31","Decrease"]
["Italy","SSC: Employer","Neutral","Decrease","Tax waiver","SSC's payments due in November 2020 by tax-payers operating in agricolture and fishing are waived.",null,null,"Measure aimed at fighting COVID19 crisis",null,"2020-12-18","2020-12-25","2020-12-31","Decrease"]
["Italy","CIT","Neutral","Decrease","Enhanced tax allowances or credits","Introduction of several tax credits: - 60% over the rent paid by retailers during March 2020- 50% over the total amount of expenditures incurred to sanitize firms, stores and working tools. This tax credit has been extended to personal protective equipment by the 8th April decree. This tax credit is extended to personal protective equipment by the 8th April decree.- 30% over total investments concerning advertising in the publishing sector- 20% computed based on taxes paid in advance by firms and referred to forthcoming revenues, in the case in which the advance payments no longer correspond to actual profits/ revenues.",null,null,"Measure aimed at fighting COVID19 crisis included in Cura Italia Decree",null,"2020-03-17","2020-03-17",null,"Decrease"]
["Italy","CIT","Neutral","Neutral","Tax payment deferral","Payments of fees due by firms operating in the sector of betting are postponed to 31st May 2020.",null,null,"Measure aimed at fighting COVID19 crisis included in Cura Italia Decree",null,"2020-03-17","2020-03-17","2020-05-31","Decrease"]
["Italy","CIT","Neutral","Decrease","Other","Introduction of the following tax credits in order to enhance patrimonial resilience of small and medium firms:      - 20% tax credit for individuals and legal persons participating with up to 2 million to capital increases of at least EUR 250.000 in corporations suffering a reduction of revenues of at least 33%;                                                                                                                      - 50% tax credit for firms with losses exceeding the 10% of net equity. In order to encourage investments in the real economy, tax incentives similar to those already granted to financial revenues are introduced for investments addressed to non-listed companies.","Boost economic growth","Support investment","Measure aimed at fighting COVID19 crisis",null,"2020-05-19","2020-05-19","2020-12-31","Decrease"]
["Italy","CIT","Neutral","Decrease","Enhanced tax allowances or credits","Introduction of the following tax credits: - 60% of the costs incurred upgrading and securing workplaces (1 billion euros)- 47% of costs suffered sanitizing workplaces and purchasing safety equipments (603 million euros)- 50% over investments concerning advertising in the publishing sector and sporting sector (expected cost is about 120 million euros)- 8% on the cost of paper incurred by newspapers (expected cost is about 24 million euros)",null,null,"Measure aimed at fighting COVID19 crisis",null,"2020-05-19","2020-05-19","2020-12-31","Decrease"]
["Italy","CIT","Neutral","Decrease",null,"Tax credit on R&D is strengthened for firms operating in the Mezzogiorno.",null,null,null,null,"2020-05-19","2020-05-19",null,"Decrease"]
["Italy","CIT","Neutral","Decrease","Enhanced tax allowances or credits","Tax credit of 50% over total investments occurring between July and December 2020 and concerning advertising in the sporting sector .",null,null,"Measure aimed at fighting COVID19 crisis",null,"2020-08-14","2020-08-15","2020-12-31","Decrease"]
["Italy","CIT","Neutral","Decrease","Enhanced tax allowances or credits","Tax credits of up to 65% for restructuring of touristic buildings and for buying plants and machinaries used by thermal baths.",null,null,"Measure aimed at fighting COVID19 crisis",null,"2020-08-14","2020-08-15","2021-12-31"]
["Italy","CIT","Neutral","Decrease","Tax waiver","Non-repayable grants to restaurants and cafeterias which suffered at least 1/4 drop in average turnover between march and June 2020 with reference to 2019. The measure is applied independently from their turnover to new firms activated after 1 January 2019. The grant is aimed at financing purchising of local food and wine and doesn't contribute to the tax base. ",null,null,"Measure aimed at fighting COVID19 crisis",null,"2020-08-14","2020-08-15","2020-12-31","Decrease"]
["Italy","CIT","Neutral","Decrease","Enhanced tax allowances or credits","Previously introduced tax credits on the rent of buildings where the economic activity is carried out by firms operating in the most hitted sectors and in sectors affected by containment measures introduced in October and November 2020 are extended to October, November and December independently on the firm's size.",null,null,"Measure aimed at fighting COVID19 crisis",null,"2020-12-18","2020-12-25","2020-12-31","Decrease"]
["Italy","CIT","Neutral","Decrease",null,"The tax credit for investments cost related to new, innovative and intangible assets (industry 4.0) has been extended to 2021 and 2022. As concerns innovative tangible assets the tax credit amount is 40%, (50% for 2021) of the cost if the amount is under 2,5 million euros, 20%, (30% for 2021) for the amount over 2,5 million euros and 10% over the maximum threshold of 10 million euros. As for intangible assets the tax credit is estimated at 20% of investment cost up to the maximum thereshold of 1 000 000 euros. Finally as for other new tangible assets investment cost, the tax credit amount is 6%, (10% for 2021 and 15% for smart working instruments for 2021), of the investment within the maximum threshold of investment cost of 2 million euros.","Support investment","Support R&D/innovation","The measure is included in a comprhensive reform aimed at support technology innovation of the economic system, leading to economic growth in a context of ecological transition. ",null,"2020-12-30","2021-01-01","2022-12-31","Decrease"]
["Italy","CIT","Neutral","Decrease",null,"The tax credit for R and D, green transition and innovative technology investments cost, introduced for 2020, has been extended to 2021 and 2022. The amount of the tax credit depends on two factors that will need to be multiplied to compute the amount of the tax credit: 1) the type of cost (rangign from 150% of labour costs to 20% of consulting fees) 2) the type of activity (ranging from 20% for R and D activities to 15% for green activities and to 10% for design activities). The maximum limit amount increased respectively to 4 bln euros(previously 3) for R and D and 2 bln euros (previously 1,5) for design and green cost.","Support investment","Support R&D/innovation","The measure is included in a comprhensive reform aimed at support technology innovation of the economic system, leading to economic growth in a context of ecological transition. ",null,"2020-12-30","2021-01-01","2022-12-31","Decrease"]
["Italy","CIT","Neutral","Decrease",null,"Extension to 2023 of IT emplyoment training cost.","Support employment or enhance skills",null,null,null,"2020-12-30","2021-01-01","2023-12-31","Decrease"]
["Italy","CIT","Neutral","Decrease",null,"The subject stemming from a merger is entitled to enjoy deffered tax asset and ACE surplues accrued before the merger.","Boost economic growth",null,null,null,"2020-12-30","2021-01-01",null,"Decrease"]
["Italy","CIT","Neutral","Decrease",null,"The tax credit for investment cost in southern regions is extended to 2021 and 2022.","Support investment",null,null,null,"2020-12-30","2021-01-01","2022-12-31","Decrease"]
["Italy","CIT","Neutral","Decrease",null,"The foreign investment funds, located in Eu, are entitled to the same tax treatment of italian investment funds as concerns income from equity exemption. ","Increase tax certainty",null,null,null,"2020-12-30","2021-01-01",null,"Decrease"]
["Italy","CIT","Neutral","Decrease","Enhanced tax allowances or credits","The measure brings forward the workplace health adaptation tax credit deadline to 30 june 2021.Previously DL34/2020 fixed the deadline at 31 december 2021 for 2 bilions cost estimated.","Improve health",null,null,null,"2020-12-30","2021-01-01","2021-06-30","Increase"]
["Italy","CIT","Neutral","Decrease",null,"Extension to the 2022 of the increases in  R&D tax credit rates provided by DL34/2020 for investment in southern Italy","Boost economic growth",null,null,null,"2020-12-30","2021-01-01","2022-12-31","Decrease"]
["Italy","CIT","Neutral","Decrease",null,"The CIT base as for not commercial entities has been reduced in the extent of 50%","Boost economic growth",null,null,null,"2020-12-30","2021-01-01",null,"Decrease"]
["Italy","Other corporate taxes","Neutral","Neutral","Tax waiver","The payment of balance of regional tax on productive activities, (IRAP), for tax year 2019 and the 40% prepayment for 2020 are cancelled for firms and self-employed workers with a turnover up to EUR 250 million.",null,null,"Measure aimed at fighting COVID19 crisis",null,"2020-05-19","2020-05-19","2020-12-31","Decrease"]
["Italy","Other corporate taxes","Neutral","Neutral","Tax waiver","The payment of the 2nd installment of regional tax on productive activities is postponed to April 2021 for firms with a revenues level below 50 million euros in 2019 if the 2020's  revenues decrease in the first semester  is at least the 33% of the 2019 corresponding  revenues. The suspension holds independently by their size for tax-payers operating in sectors most affected by the crisis.",null,null,"Measure aimed at fighting COVID19 crisis",null,"2020-12-18","2020-12-25","2021-12-31","Decrease"]
["Italy","VAT/GST","Decrease","Neutral","Tax rate reduction","VAT safeguard clauses are abolished. (VAT safeguard clauses were an automatic rise of VAT rates to meet deficit targets, in absence of other measures).  VAT rate on some medical equipment is reduced for 2020 (257 million) and 2021 (317 million).",null,null,"Measure aimed at fighting COVID19 crisis",null,"2020-05-19","2020-05-19","2021-12-31","Decrease"]
["Italy","Health-related taxes","New tax","New tax",null,"The introduction of consumption tax concerning plastic packaging materials has been postponed to 1st July 2021 from 1st January.","Boost economic growth",null,null,null,"2020-12-30","2021-07-01",null,"Decrease"]
["Italy","Health-related taxes","New tax","New tax",null,"The consumption tax over soft drink introduction has been postponed to 1 january 2022.","Boost economic growth",null,null,null,"2020-12-30","2022-01-01",null,"Decrease"]
["Italy","Recurrent taxes on immovable property (business and residential)","Neutral","Neutral","Tax waiver","Hotels are exempted from payment of municipal property tax on buildings (IMU). Restaurants are exempted from the payment of land-use fees.",null,null,"Measure aimed at fighting COVID19 crisis",null,"2020-05-19","2020-05-19","2020-12-31","Decrease"]
["Italy","Recurrent taxes on immovable property (business and residential)","Neutral","Neutral","Tax waiver","Hotels, restaurants, clubs, theathers, thermal baths and trade shows are exempted from payment of municipal property tax on buildings (IMU). Restaurants are exempted from the payment of land-use fees. Such a measure extends a previously existing one and additional € 260 million are allocated.",null,null,"Measure aimed at fighting COVID19 crisis",null,"2020-08-14","2020-08-15","2020-12-31","Decrease"]
["Italy","Recurrent taxes on immovable property (business and residential)","Neutral","Decrease","Tax waiver","Firms operating in the most suffering sectors, including tourism, entertainment and retail trade, are exempted from paying the second installment of municipal property tax on buildings (IMU). Restaurants, hotels and retailers are exempted from the payment of land-use fees.",null,null,"Measure aimed at fighting COVID19 crisis",null,"2020-12-18","2020-12-25","2020-12-31","Decrease"]
["Italy","Multiple taxes","Neutral","Neutral","Tax payment deferral","Suspension of tax payments for individuals and firms resident in the 11 municipalities of the so-called Red Zone (50 000 inhabitants of the area initially hit by the virus and subject to a complete ban of individual movements) in the period 21 February until 30 April 2020.",null,null,"Measure aimed at fighting COVID19 crisis",null,"2020-03-02","2020-03-02","2020-04-30","Neutral"]
["Italy","Multiple taxes","Neutral","Neutral","More flexible tax debt repayment","The payment deadline for executive assessment proceedings, tax demands and resolutions of pending tax disputes is posponed to 31st of May, 2020",null,null,"Measure aimed at fighting COVID19 crisis",null,"2020-03-02","2020-03-02",null,"Neutral"]
["Italy","Multiple taxes","Neutral","Neutral","Tax payment deferral","The payment of employers' and employees' social securiy contributions as well as employees' PIT withholdings  for tourist sector operators is suspended until 30 April 2020 for the entire country.",null,null,"Measure aimed at fighting COVID19 crisis",null,"2020-03-02","2020-03-02","2020-04-30","Neutral"]
["Italy","Multiple taxes","Neutral","Neutral","Tax payment deferral","Tax and SSC payments for March and April, as well as VAT payments for March, are suspended for all firms in the most affected sectors (tourism, transport, catering, entertainement, sport and education). This suspension also extends to firms in all sectors with revenues under 2 million euros. Independently from this revenue threshold, firms and self employed working in  provinces mainly affected by the emergency (namely Bergamo, Cremona, Lodi and Piacenza) will benefit from a suspension of their VAT payments. ",null,null,"Measure aimed at fighting COVID19 crisis included in Cura Italia Decree",null,"2020-03-17","2020-03-17","2020-04-30","Decrease"]
["Italy","Multiple taxes","Neutral","Neutral","Tax payment deferral","Suspension of VAT, SSC and withheld PIT payments concerning April and May 2020. The allowance is applied to firms, individual entrepreneurs and self-employed with a revenues level under 50 million euros if the 2020 March and April revenues decrease  is at least the 33% of the 2019 corresponding month revenues. In case of a revenues level over 50 million euros, the decrease has to be at least the 50% of the 2019 corresponding month. ",null,null,"Measure aimed at fighting COVID19 crisis",null,"2020-04-08","2020-04-08","2020-05-31","Neutral"]
["Italy","Multiple taxes","Neutral","Neutral","Tax payment deferral","Tax payments already suspended or deferred by previous measures are deferred further to September 2020, allowing monthly payments without interests by December 2020. Overall, deferred payments amount to EUR 20.5 billion.",null,null,"Measure aimed at fighting COVID19 crisis",null,"2020-05-19","2020-05-19","2020-09-30","Neutral"]
["Italy","Multiple taxes","Neutral","Decrease","Tax waiver","Non-repayable grants to businesses, agricultural enterprises and self-employed workers, under EUR 5 million of turnover, which had at least 1/3 drop in turnover in April 2020 compared to April 2019. The grant is proportional to their size and to the drop according to the following rates: 20% of the drop, with revenues not exceeding EUR 400,000, 15% with revenues up to EUR 1 million and 10% with turnover up to EUR 4 million. The measure is applied, in a fixed amount, independently from their turnover to new firms activated after 1 January 2019 and to firms resident in the Red Zones identified at the beginning of the COVID-19 emergency. Grants do not contribute to the tax base.",null,null,"Measure aimed at fighting COVID19 crisis",null,"2020-05-19","2020-05-19","2020-12-31","Decrease"]
["Italy","Multiple taxes","Neutral","Neutral","Tax payment deferral","Tax payments already suspended or deferred by previous measures are deferred further, with reference to the 50% of the due amount, to January 2021.The estimated cost of measures is about € 3,748 million. Payments of regional taxes are deferred to April 2021 for those firms adopting synthetic tax reliability indexes and suffering a 33% reduction of turnover in 2020 with respect to 2019. The estimated cost of measure is € 2,200 million.",null,null,"Measure aimed at fighting COVID19 crisis",null,"2020-08-14","2020-08-15",null,"Decrease"]
["Italy","Multiple taxes","Neutral","Neutral","Tax payment deferral","Further resources are allocated in 2021 to support tax payers who have beenfited tax payments deferrals and reliefs and still suffering huge turnover losses.",null,null,"Measure aimed at fighting COVID19 crisis",null,"2020-12-18","2020-12-25","2021-12-31","Decrease"]
["Italy","Multiple taxes","Neutral","Neutral","Tax payment deferral","VAT and witholding payments due by November 2020 are deferred to March 2021 for tax-payers affected by containment measures introduced in November and December 2020.",null,null,"Measure aimed at fighting COVID19 crisis",null,"2020-12-18","2020-12-25","2021-12-31","Decrease"]
["Italy","Multiple taxes","Neutral","Neutral","Tax payment deferral","Suspension of VAT, SSCs and withhold PIT payments due by december 2020. The allowance is applied to firms, individual entrepreneurs and self-employed with a revenues level under 50 million euros in 2019 if the 2020's November revenues decrease  is at least the 33% of the 2019's corresponding month revenues. The suspension holds independently by their size for tax-payers operating in the most hitted sectors as well as activities started after Novemebr 2019. Payments are due by March 2021.",null,null,"Measure aimed at fighting COVID19 crisis",null,"2020-12-18","2020-12-25","2021-12-31","Decrease"]
["Italy","Multiple taxes","Neutral","Neutral","Enhanced benefit entitlement","Deferral to March 1, 2021 of the \"final\" deadline for the payment of the 2020 installments of the Facilitated Definition. Consequently, for taxpayers who are up to date with the payment of the installments due in the year 2019 of the \"Rottamazione-ter\", \"Saldo e stralcio\" and the \"Facilitated definition of EU resources\", the failure, insufficient or late payment to the relative due dates of the installments to be paid in 2020, does not result in the loss of the benefits of the facilitated measures if the debtor will in any case make the full payment of the same by 1 March 2021 (Decree Law 157/2020, art.4). The Italian Ministery of Economy and Finance has recently stated with the press release number 36, issued on 27/02/2021, that the deadline will be postponed further. ","Not applicable","Simplify the tax system/ increase tax compliance","Preventing liquidity constraints to firms and reducing adminitrative burdens.","2021-02-27",null,null,null,"Neutral"]
["Italy","Multiple taxes","Neutral","Neutral","Other","Deferral to 31st March 2021 (Legislative Decree no. 7 of 30.01.2021, Art. 1.2)  of the \"final\" deadline for the suspension of payments due between March 2020 and February 2021.","Not applicable","Not applicable","Preventing liquidity constraints to firms and reducing adminitrative burdens.","2021-01-30","2021-01-30","2021-01-30","2021-03-31"]
["Italy","Multiple taxes","Neutral","Neutral","Other","Deferral to 28 February 2022 (Legislative Decree no. 7 of 30.01.2021, Art. 1.a-b) of the \"final\" deadline for the suspension of the collection activity and executive assessment proceedings. Suspension of deadlines was previously set by art. 157 of Relaunch Decree. The estimated revenues decrease is 205 million euros for 2020.","Not applicable","Not applicable","Preventing liquidity constraints to firms and reducing adminitrative burdens.","2021-01-30","2021-01-30","2021-01-30","2022-02-28","Decrease"]
["Italy","Other taxes","Neutral","Neutral","Tax waiver","For March 2020, employees operating in the entertainment, agricultural and touristic sector as well as self-employed workers are provided a lump sum benefit of 600 euros which does not have to be included in taxable income.",null,null,"Measure aimed at fighting COVID19 crisis included in Cura Italia Decree",null,"2020-03-17","2020-03-17","2020-03-30","Decrease"]
["Italy","Other taxes","Neutral","Neutral","Tax payment deferral","Payments of harbour taxes and fees are suspended up to 31st July 2020 for firms operating in the shipping sector.",null,null,"Measure aimed at fighting COVID19 crisis included in Cura Italia Decree",null,"2020-03-17","2020-03-17","2020-07-31","Decrease"]
["Italy","Other taxes","Neutral","Neutral","Other","Removing negative tax liability effects as concerns free transfer of medicines used to fight COVID19, originally  aimed at other therapeutic purposes. Before the introduction of the measure the corresponding value was included in business income and was not VAT deductible.",null,null,"Measure aimed at fighting COVID19 crisis",null,"2020-04-08","2020-04-08",null,"Neutral"]
["Italy","Other taxes","Neutral","Neutral","Tax waiver","Payments of stamp duties related to electronic invoices are postponed to 2021.",null,null,"Measure aimed at fighting COVID19 crisis",null,"2020-05-19","2020-05-19","2020-12-31","Decrease"]
["Italy","Other taxes","Neutral","Neutral","Tax waiver","Cutting of non-domestic electricity tariffs for May, June and July in order to bring costs into line with actual consumption; down payments for gas and electricity tariffs are cut by 10% for 2020 and 2021 (overall, 567 million euoros of payments referred to utility tariffs and excise duties are postponed). Payments related to new environmental charges including the introduction of plastic and sugar tax are postponed (200 million in 2020 and 120 million in 2021).",null,null,"Measure aimed at fighting COVID19 crisis",null,"2020-05-19","2020-05-19","2021-12-31","Decrease"]
["Italy","Other taxes","Neutral","Decrease","Tax waiver","Further resources are allocated to support firms operating in tourism, trade fairs and congresses.",null,null,"Measure aimed at fighting COVID19 crisis",null,"2020-12-18","2020-12-25","2021-12-31","Decrease"]
["Italy","Other taxes","Neutral","Decrease","Tax waiver","Further resources are allocated to support firms operating in agriculture and fishing. Introduced tby Decree 137/2020, he measure has been abolished as from 18/12/2020.",null,null,"Measure aimed at fighting COVID19 crisis",null,"2020-12-18","2020-12-25","2020-12-31","Decrease"]
["Italy","Other taxes","New tax","New tax",null,"Abolition of the regional tax on motor vehicles petrol.","Boost economic growth",null,null,null,"2020-12-30","2021-01-01",null,"Decrease"]
["Italy","Other taxes","New tax","New tax",null,"The money transfer to non EU countries Tax has been abolished","Simplify the tax system/ increase tax compliance",null,null,null,"2020-12-30","2021-01-01",null,"Neutral"]
["Japan","SSC: Employee","Neutral","Increase",null,"the scope of employees' insurance coverage application to part-time employees was expanded.","Not applicable","Not applicable","Preparing ideal working conditions for those who want to work","03-03-2020 ","29-05-2020 ","01-10-2022 01-10-2024  "]
["Japan","SSC: Employer","Neutral","Increase",null,"the scope of employees' insurance coverage application to part-time employees was expanded.","Not applicable","Not applicable","Preparing ideal working conditions for those who want to work","03-03-2020 ","29-05-2020 ","01-10-2022 01-10-2024  "]
["Japan","SSC: Employer","Neutral","Neutral","Tax payment deferral","Considering the fact that many businesses have experienced sharp reduction in their income due to measures to prevent the spread of the novel coronavirus disease, such as request for self-restraint for events and immigration control measures, with regard to social insurance premiums for businesses whose income has declined significantly, the Government makes exceptions to defer the payment by one year without any collateral and late payment penalty.","Not applicable","Not applicable","  In order to make business entities' cash-on-hand available for their business continuity under the current situation where many businesses have experienced sharp decreases in their income due to measures to prevent the spread of COVID-19.","27-04-2020","30-04-2020","30-04-2020","01-02-2021"]
["Japan","CIT",null,null,"Enhanced benefit entitlement","For the deficits by companies with capital of over 100 million yen and under 1 billion yen, it will be possible to apply the corporate tax refund system by carrying back the deficit, which is  normally only applicable to small and medium-sized companies (companies with capital of 100 million yen or less).  Note: Applicable to deficit incurred during the fiscal years ending between February 1, 2020 and January 31, 2022.","Not applicable","Not applicable"," In light of the fact that the impact of the novel coronavirus disease on Japan's socio-economic situation is enormous, the Government will urgently take the necessary taxation measures for taxpayers who are in a difficult situation due to the effect of the disease and the measures taken to prevent its spread.","20-04-2020","30-04-2020","30-04-2020"]
["Japan","Environmentally-related taxes","Neutral","Neutral",null,"Revision of the classification for the environmental performance excise  rate・The rate categories will be revised in line with the new 2030 fuel efficiency standards, while keeping the propotion of vehicles eligible for the reduction at the same level as the current level.･Clean diesel vehicles are excluded from the tax exemption based on structural requirements, and a mitigation measure for the drastic change will be taken for 2 years.","Promote environmental sustainability","Boost economic growth"," To promote the spread of automobiles with better fuel efficiency performance.","21-12-2020",null,"01-04-2021"]
["Japan","Environmentally-related taxes","Neutral","Decrease","Tax rate reduction","Temporary reduction of the environmental performance excise (automobile tax · light motor vehicle tax)　The deadline for the application of the special provision to reduce the environmental performance excise rate by 1% for private passenger cars will be extended until December 31, 2021.","Encourage consumption","Boost economic growth"," Due to the economic deterioration caused by the continued spread of COVID-19.","21-12-2020",null,"01-04-2021","31-12-2021","Decrease"]
["Japan","Recurrent taxes on immovable property (business and residential)","Neutral","Neutral","Other","For SMEs, etc. which have experienced sharp decreases in their income because of the impact of the novel coronavirus disease, the burden of fixed assets tax and city planning tax on depreciable assets and business buildings will be reduced to one half or zero for one year of the taxation period for 2021.","Not applicable","Not applicable"," In order to support  SMEs, etc. facing severe business environment because of the impact of the novel coronavirus disease.","20-04-2020","30-04-2020","30-04-2020","31-03-2022","Decrease"]
["Japan","Other taxes","Neutral","Neutral","Tax payment deferral","Established special grace to allow deferral of tax payments by one year without any security or delinquent tax, considering the situation that many businesses have experienced sharp decreases in their income due to measures to prevent the spread of COVID-19 (The special grace covers national taxes which are due by the date between February 1, 2020 and February 1, 2021.).","Not applicable","Not applicable","   In order to operate funds  for business continuity under the current situation where many businesses have experienced sharp decreases in their income due to measures to prevent the spread of COVID-19.","20-4-2020","30-4-2020","30-4-2020","1-2-2021","Decrease"]
["Korea","PIT: Earned income","Increase","Neutral",null,"Income tax bracket in excess of 1 billion won newly adopted in personal income tax base and maximum tax rate increased from 42% to 45% ","Increase equity/fairness",null,"To help elevate social cohesion","22-07-2020","29-12-2020","01-01-2021",null,"Increase"]
["Korea","PIT: Earned income","Neutral","Neutral","Enhanced tax allowances or credits","The income deduction rate applied on Credit card expenditure from March to July 2020 temporarily increased","Encourage consumption",null,"To help revitalize consumption ","28-02-2020","23-03-2020","01-01-2023",null,"Decrease"]
["Korea","PIT: Earned income","Neutral","Decrease","Tax waiver","Wage and salary income earners are allowed income deduction equivalent to 15% of credit expenditure and 30% of debit card and cash receipt expenditure exceeding 25% of total salaries and wages. The income deduction rate applied on expenditure from March to June 2020 will be  temporarily doubled. -  deduction rates - (credit card expenditure) 15% → 30% - (debit card, cash receipt expenditure) 30% → 60% - (traditional market, public transport) 40% → 80%","Encourage consumption",null,null,"2020-03-17",null,"2020-03-23",null,"Decrease"]
["Korea","PIT: Unincorporated businesses/Self employment income","Increase","Neutral",null,"Income tax bracket in excess of 1 billion won newly adopted in personal income tax base and maximum tax rate increased from 42% to 45% ","Increase equity/fairness",null,"To help elevate social cohesion","22-07-2020","29-12-2020","01-01-2021",null,"Increase"]
["Korea","PIT: Savings","Neutral","Increase",null,"Financial Investment Income Tax(enactment: 2021, enforcement: 2023) scope: income from securities, derivatives(interest and dividend are not included)taxation type: classified taxationtax rate: 20%(over net income 300 million won: 25%)","Support investment","Simplify the tax system/ increase tax compliance","To help revitalize financial investment","25-06-2020","29-12-2020","01-01-2023",null,"Increase"]
["Korea","CIT","Neutral","Neutral",null,"Expanded tax support for corporate investment by way of reforming the overall investment tax credit scheme (coverage of credit expanded, additional credit adopted per investment increase,  credit incentive on investing in so-called \"New Industry\")    ","Support investment",null,"To support promotion of corporate investment ","22-07-2020","29-12-2020","01-01-2020",null,"Decrease"]
["Korea","CIT","Neutral","Decrease","Tax waiver","Doubled special tax cuts for small & medium businesses in infected areas - The maximum rate of special tax reduction will be doubled (from15% to 30%) for small & medium businesses in Deagu, Gyeongsan, Bonghwa, and Chungdo. This will reduce income tax or corporate tax by 60% for small businesses and 30% for medium businesses. It applies to all industries except the speculative entertainment, bar, real estate rental business, etc.",null,null,null,"2020-03-17",null,"2020-03-23",null,"Decrease"]
["Korea","CIT","Neutral","Unknown\\Not Applicable","Other","The amount of entertainment expenses that exceed a certain level is not to be counted as losses. The rate which the level is calculated by multiplying the amount of gross receipts for a business year with will be temporarily raised as below in 2020. - (Amount of Gross receipts) Rates - (10 billion won or less) 0.3% → 0.35% - (Over 10 ~ 50 billion won or less) 0.2% → 0.25% - (Over 50 billion won) 0.03% → 0.06%","Encourage consumption",null,null,"2020-03-17",null,"2020-03-23"]
["Korea","VAT/GST","Neutral","Neutral",null,"Scope of those eligible for simplified VAT payment and VAT exemption expanded*   * Threshold for simplified VAT: annual revenues of 48 million won → 80 million won    Threshold for VAT exemption :Annual revenues of 30 million won→ 48 million won ","Increase equity/fairness",null,"To enhance tax payment convenience and ease tax burden of small-business owners ","22-07-2020","22-12-2020","01-01-2021",null,"Decrease"]
["Korea","VAT/GST",null,null,null,"In 2020, the VAT of small businesses with annual sales of 80 million won or less will be reduced to the level of simplified taxation.",null,null,null,"2020-03-17",null,"2020-03-23"]
["Korea","VAT/GST","Neutral","Decrease","Tax waiver","The annual revenue of simplified VAT taxpayers, who will be exempted from VAT liabilities, will be raised from 30 million won to 48 million won until the end of 2020.",null,null,null,"2020-03-17",null,"2020-03-23",null,"Decrease"]
["Korea","Other excise duties","Decrease","Neutral","Tax rate reduction","Individual consumption tax for vehicle decreased by 70% from March to June, 2020; by 30% starting from July, 2020 ","Encourage consumption",null,"To help revitalize consumption ","28-02-2020","23-03-2020","01-03-2020",null,"Decrease"]
["Korea","Other excise duties","Decrease","Neutral","Tax rate reduction","Individual Consumption Tax lowered when purchasing vehicles - In the case where consumers purchase vehicles from March to June 2020, the individual consumption tax will be temporarily reduced by 70%(tax rate: 5% to 1.5%).","Encourage consumption",null,null,"2020-03-17",null,"2020-03-23",null,"Decrease"]
["Korea","Transaction taxes (movable and immovable property)","Decrease","Neutral",null,"Securities transaction tax decreased by 0.02%p starting from 2021","Boost economic growth",null,"To facilitate trading in stock market","22-07-2020","22-12-2020","01-01-2021",null,"Decrease"]
["Korea","Transaction taxes (movable and immovable property)","Decrease","Neutral",null,"Securities transaction tax decreased by an additional 0.08%p starting from 2023","Boost economic growth",null,"To facilitate trading in stock market","22-07-2020","22-12-2020","01-01-2023",null,"Decrease"]
["Korea","Recurrent taxes on immovable property (business and residential)","Increase","Neutral",null,"Comprehensive real estate holding tax increased  ","Increase equity/fairness",null,"To toughen up on home-ownership taxation and thereby stabilizing housing market","10-07-2020","18-08-2020","18-08-2020",null,"Increase"]
["Korea","Other taxes","Unknown\\Not Applicable","Unknown\\Not Applicable",null,"Tax reform on trust was conducted to:- improve taxation regime to fit types and economic substance of trust- prevent tax evasion through trust- establish clear taxation standards for new trust ","Increase tax certainty",null,"To help revitalize trust business","22-07-2020","29-12-2020","01-01-2021",null,"Neutral"]
["Korea","Other taxes","Neutral","Decrease","Tax waiver","A special tax credit related to the voluntary reduction of the rent - In the case where the leaseholder voluntarily reduces the rent to a small merchant tenant, a tax amount equivalent to 50% of the reduction of the rent in the first half of 2020 will be deducted from income tax or corporation tax.","Not applicable",null,null,"2020-03-17",null,"2020-03-23",null,"Decrease"]
["Latvia","PIT: Earned income","Neutral","Decrease",null,"Increase of threshold  to which PIT differential non-taxable minimum is applied up to 1 800 euro","Increase equity/fairness",null,"Measures to reduce income inequality and improving the competitiveness of labor taxes","17.11.2020","22.09.2020","01.01.2021",null,"Decrease"]
["Latvia","PIT: Unincorporated businesses/Self employment income","Neutral","Neutral","Tax payment deferral","Self-employed personal income tax advance payments deferred for 2020 ","Boost economic growth",null,"Support mechanism during the spread of COVID-19 infection","21.03.2020","20.03.2020","22.03.2020","31.12.2020","Neutral"]
["Latvia","PIT: Unincorporated businesses/Self employment income","Neutral","Neutral","Tax payment deferral","Self-employed personal income tax advance payments deferred for 2021","Boost economic growth",null,"Support mechanism during the spread of COVID-19 infection","22.12.2020","18.12.2020","23.12.2020","31.12.2021","Neutral"]
["Latvia","VAT/GST","Neutral","Neutral","Accelerated tax refund","The excess VAT is refunded to taxable person within 30 days without accruing them until the end of the tax year;form 01.04.2020 to 31.12.2020","Boost economic growth",null,"Support mechanism during the spread of COVID-19 infection and improvement of VAT refund procedure","21.03.2020","20.03.2020","22.03.2020","31.12.2020","Neutral"]
["Latvia","VAT/GST","Neutral","Neutral",null,"The excess VAT is refunded to taxable person within 30 days without accruing them until the end of the tax year; in force as of 1 January 2021","Boost economic growth",null,"Improvement of VAT refund procedure","11.12.2020","24.11.2020","01.01.2021",null,"Neutral"]
["Latvia","VAT/GST","Neutral","Increase",null,"Simplification of VAT application rules in the field of e-commerce: from 2021, the scope of application of the special VAT regime will be extended, creating the possibility to register in one Member State and pay VAT for any transactions performed in the e-environment within the framework of the special VAT regime; in addition, from 2021, the VAT exemption for shipments of low value goods in the amount of 22 euros will be abolished.","Raise revenues",null,"Simplification of VAT application rules in the field of e-commerce","21.10.2020","15.10.2020","01.01.2020",null,"Increase"]
["Latvia","VAT/GST","Decrease","Neutral",null,"The reduced 5 percent VAT rate on fresh fruit, berries and vegetables typical of Latvia will be maintained until 31 December 2023","Increase equity/fairness","Encourage consumption","Measure for industry relief","11.12.2020","24.11.2020","01.01.2021","31.12.2023","Decrease"]
["Latvia","Environmentally-related taxes","Increase","Increase",null,"Abolition of excise duty exemptions for natural gas, used for heat supply of covered areas (greenhouses) of agricultural land and natural gas, used for heat supply of industrial poultry holdings (poultry house) and incubators as of 01.05.2020. and introduction of minimum tax rate","Raise revenues",null,"Pursuant to the direct application of Regulation 651/2014, it was necessary to set a minimum tax rate for natural gas, which is  used for the supply of excise duty both for the heating of agricultural land (greenhouses) and for the heating of industrial poultry houses (barns) and incubators in line with Directive 2003/96 / EC of the European Parliament and of the Council of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity.","21.02.2020","06.02.2020","01.05.2020",null,"Increase"]
["Latvia","Environmentally-related taxes","Decrease","Neutral",null,"Temporary reduction of tax rate on natrual gas used as propellant","Encourage consumption","Support investment","To encourage consumption of natural gas used as propellant","11.12.2020.","24.11.2020.","01.01.2021","31.12.2025.","Neutral"]
["Latvia","Environmentally-related taxes","Increase","Increase",null,"Increase of natural resources tax rates on waste disposal, air pollution and category C polluting activities and abolition of exemption  for CO2 emissions for the use of peat in stationary technological equipment","Promote environmental sustainability","Raise revenues","Promote environmental sustainability","11.12.2020","23.11.2020","01.01.2021",null,"Increase"]
["Latvia","Environmentally-related taxes","Decrease","Neutral",null,"Abolish the reduced rates of excise duty on fuel E85 and B100 and abolish the reduced rates of excise duty on fuels containing bioproducts, as well as set a minimum rate of excise duty on biodiesel derived entirely from biomass and on paraffined diesel derived from biomass used as fuel.","Simplify the tax system/ increase tax compliance",null,"Simplify the tax system","17.12.2020.","29.12.2020.","01.02.2021.",null,"Neutral"]
["Latvia","Health-related taxes","Increase","Neutral",null,"Slower increase than previously planned of excise duty rates on alcoholic beverages (5% instead of 29.5% on strong alcohol and 5% instead of 10% on other alcoholic drinks) as of 01.03.2020. and further increase of 5% as of 01.03.2021.","Raise revenues",null,"To ensure competitiveness of excise duty level within the Baltic States.","26.02.2020","20.02.2020","27.02.2020",null,"Increase"]
["Latvia","Health-related taxes","Increase","Neutral",null,"Slower increase than previously planned of excise duty rate on beer (5% instead of 10%) as of 01.03.2020. and further increase of 5% as of 01.03.2021.","Raise revenues",null,"To ensure competitiveness of excise duty level within the Baltic States.","26.02.2020","20.02.2020","27.02.2020",null,"Increase"]
["Latvia","Health-related taxes","Unknown\\Not Applicable","Increase",null,"Clarification of the definition of intermediate products (alcoholic beverages), thus decreasing excise duty fraud as of 01.05.2020.","Raise revenues",null,"The definition of intermediate products was adjusted to prevent incorrect application of excise duty rate to alcoholic cocktails, thus evading the tax payment in full amount.","21.02.2020.","06.02.2020.","01.05.2020.",null,"Increase"]
["Latvia","Health-related taxes","Increase","Increase",null,"Increase of excise duty rates on all tobacco products and liquids used in  e-cigarettes","Raise revenues","Improve health","To raise revenue and decrease consumption of traditional tobacco products and liquids used in e-cigarettes, introduce excise duty to the new tobacco products -tobacco substitutes - and simplify excise duty rate on liquids used in e-cigarettes, simultaneously increasing it.","11.12.2020.","24.11.2020.","01.01.2021",null,"Increase"]
["Latvia","Other excise duties","Increase","Increase",null,"As of 1 January 2022, an increased excise duty rate will be applied to non-alcoholic beverages with sugar content from 8 grams per 100 millilitres.","Raise revenues","Improve health","Raise revenue and decrease consumption of on-alcoholic beverages with sugar content from 8 grams per 100 millilitres.","21.02.2020","06.02.2020","01.05.2020"]
["Latvia","Other taxes","Neutral","Neutral","Tax payment deferral","Extension of tax payments up to 3 years on request by the company till 30.12.2020.","Boost economic growth",null,"Support mechanism during the spread of COVID-19 infection","21.03.2020","20.03.2020","22.03.2020","30.12.2020","Neutral"]
["Latvia","Other taxes","Neutral","Neutral","Tax payment deferral","Extension of tax payments up to 3 years on request by the company till 30.06.2021.","Boost economic growth",null,"Support mechanism during the spread of COVID-19 infection","22.12.2020","18.12.2020","23.12.2020","30.06.2021","Neutral"]
["Latvia","Other taxes","Neutral","Neutral","Other","Organization prohibition of gambling and lotteries (exclusion applies to interactive gambling, lotteries and instant lotteries) and suspension of gambling licenses during emergency related to the spread of Covid-19","Not applicable","Improve health","Restriction of Covid-19","21.03.2020","20.03.2020","22.03.2020","10.06.2020","Decrease"]
["Latvia","Other taxes","Decrease","Neutral",null,"Decrease of social security contributions` rate by 1 percent point (from 35.09% to 34.09%)","Boost economic growth",null,"Improving the competitiveness of labor taxes","11.12.2020","27.11.2020","01.01.2021",null,"Decrease"]
["Latvia","Other taxes","Increase","Increase",null,"Introduction of minimum social contribution payments (enters into force on 01.07.2021) and reorganization of  alternative tax  regime (including  Micro-enterprise tax)","Increase equity/fairness",null,"Ensure a sustainable state social insurance policy and prevent the use of the exceptional models of the various tax regimes for tax optimisation purposes.","11.12.2020","27.11.2020","01.01.2021",null,"Increase"]
["Latvia","Other taxes","Increase","Neutral",null,"The Indexation of company car tax rates and determination of a new rate for vehicles with an engine capacity exceeding 3000 cubic centimeters","Promote environmental sustainability","Raise revenues","Promote environmental sustainability","11.12.2020","30.11.2020","01.01.2021",null,"Increase"]
["Latvia","Other taxes","Increase","Neutral",null,"Changes in Vehicle Operation Tax rates ","Promote environmental sustainability","Raise revenues","Promote environmental sustainability","11.12.2020","30.11.2020","01.01.2021",null,"Increase"]
["Latvia","Other taxes","Neutral","Neutral",null,"Redistribution of PIT between local government/state budgets from 80%/20% to 75%/25%","Increase equity/fairness",null,"Increase equity/fairness","11.12.2020","23.11.2020","01.01.2021",null,"Neutral"]
["Lithuania","PIT: Earned income","Neutral","Decrease",null,"Expansion of PIT allowance for studies","Support employment or enhance skills",null,"As of 2021 the part of PIT could be refunded not only for the first vocational or higher education studies,  but for all studies when declaring income for 2020 and subsequent  years.",null,"10-12-2020","18-12-2020",null,"Decrease"]
["Lithuania","PIT: Earned income","Neutral","Decrease","Enhanced tax allowances or credits","The maximum monthly non-taxable amount increased from EUR 350 (as budgeted for 2020 before COVID-19 crisis) to EUR 400 as of 1 July 2020, applicable as of 1 January 2020.","Increase equity/fairness",null,"The response to the COVID-19 pandemic. To reduce the tax burden on low- and mid-income earners.",null,"23-06-2020","01-07-2020",null,"Decrease"]
["Lithuania","SSC: Employee","Neutral","Decrease",null,"As of 2021 the ceilling of SSC is applied for the insured person's overall employment income (combined from all employers)","Increase equity/fairness",null,"To align the application of SSC ceilings with PIT taxation",null,"23-12-2020","01-01-2021",null,"Decrease"]
["Lithuania","SSC: Employer","Neutral","Increase",null,"As of 2021 the ceilling of SSC is no longer applied for the SSC paid by the employer","Increase equity/fairness",null,"To align the application of SSC ceilings with PIT taxation",null,"23-12-2020","01-01-2021",null,"Increase"]
["Lithuania","SSC: Employer","Neutral","Neutral","Tax payment deferral","Deferring or arranging the SSC payments (af all SSC types: employee's, employer's and self-employed) in instalments according to the agreed schedule without interest to be paid. (Note: An interest-free SSC loan agreement can be concluded after 5 years or earlier).","Not applicable",null,"The response to the COVID-19 pandemic.",null,"07-05-2020","15-03-2020","Until the end of quarantine","Decrease"]
["Lithuania","CIT","Decrease","Neutral",null,"Introduction of a new tax relief (for maximum period of 20 years) for companies implementing large projects under large project investment agreements (concluded during the period 2021 - 2025). Applicable if the average number of employees of such a company required to implement a large project during the tax year is not less than 150 (when investing in Vilnius - not less than 200) and private capital investments in the large project are not less than EUR 20 million (EUR 30 million when investing in Vilnius). The relief would be applied only if at least 75 per cent of income of the company in the relevant tax period consists of income from data processing, web server services (hosting) and related activities or income from manufacturing, and only if income is obtained from a large project. ","Boost economic growth","Support investment","Implementation of the Programme of the Government ",null,"30-06-2020","01-01-2021","31-12-2025","Neutral"]
["Lithuania","VAT/GST","Neutral","Neutral",null,"Abolishment of pre-existing limitations to the size to refundable VAT immediately","Increase equity/fairness",null,"Abolishment of pre-existing limitations to the size to refundable VAT in order to accelerate VAT refunds to VAT payers that meet the minimum criteria of a reliable taxpayer, resulting in a one-off dip in VAT revenue due to temporarily increased VAT  refunds which will get back to usual levels in the second year",null,"2020-06-26","2021-01-01",null,"Decrease"]
["Lithuania","VAT/GST","Neutral","Increase",null,"Abolition of import VAT relief for parcels up to 22 EUR","Increase equity/fairness","Raise revenues","Starting from 1 July 2021 the import VAT relief for parcels up to 22 EUR will be abolished",null,"2020-11-05","2021-07-01",null,"Increase"]
["Lithuania","VAT/GST","Decrease","Neutral",null,"Reduced 5% VAT rate introduced for electonical newspapers, magazines and other periodicals excluding publications of erotic and/or violent nature or publications failing to comply with professional ethics, recognised as such by an institution authorised under the law, and products in which paid advertising accounts for more than 4/5 of total area of the publication or in wich music or video content accounts for all or the most of the total area.","Increase equity/fairness",null,"The reduced VAT rate already applied for such products in paper form, therefore this change eliminates discrimination by form of publishing. ",null,"22-12-2020","01-01-2021",null,"Decrease"]
["Lithuania","VAT/GST","Decrease","Neutral","Tax rate reduction","Reduced 0 % VAT rate introduced for the supplies of COVID-19 vaccines and in vitro diagnostic medical devices","Improve health",null,"The response to the COVID-19 pandemic.",null,"22-12-2020","01-01-2021","31-12-2022","Decrease"]
["Lithuania","Multiple taxes","Neutral","Neutral","Tax payment deferral","Deferring or arranging the taxes in instalments according to the agreed schedule without interest to be paid. (Note: An interest-free tax loan agreement can be concluded until 30 June 2021 and the instalments are to be paid until 31 December 2022).","Not applicable",null,"The response to the COVID-19 pandemic. In 2020 the Government introduced action plan which included this tax policy measure, valid for taxes due until 31 December 2020. On 16 December 2020 the Govenment extended this measure for taxes due before 30 April 2021.",null,"16-03-2020",null,"30-06-2021","Decrease"]
["Lithuania","Multiple taxes","Neutral","Neutral","More flexible tax debt repayment","Stopping the tax arrears recovery actions (Note:  the tax arrears recovery actions are stopped until 30 June 2021) and release from late payment of interest. ","Not applicable",null,"The response to the COVID-19 pandemic. In 2020 the Government introduced action plan which included this tax policy measure.  On 16 December 2020 the Government extended this measure.  ",null,"16-03-2020",null,"30-06-2021","Neutral"]
["Lithuania","Multiple taxes","Neutral","Neutral",null,"The limitation period for calculating and recalculating the tax is, as a general rule, reduced to 3 years.","Simplify the tax system/ increase tax compliance",null,"Reducing administrative burden to taxpayers.",null,"28-06-2018","01-01-2020",null,"Neutral"]
["Luxembourg","PIT: Earned income","Neutral","Decrease",null,"The existing tax credit for employees, self-employed people and pensioners is slightly modified. The current limit of 600 EUR is increased to 696 EUR.","Increase equity/fairness",null,null,"19-12-2020","19-12-2020","01-01-2021",null,"Decrease"]
["Luxembourg","PIT: Earned income","Neutral","Increase",null,"The tax allowance for sustainable mobility is abolished","Simplify the tax system/ increase tax compliance",null,null,"19-12-2020","19-12-2020","01-01-2021",null,"Increase"]
["Luxembourg","PIT: Earned income","Neutral","Increase",null,"For buildings built or acquired after the 1 January 2021, the accelerated depreciation rate applicable to rented real estate is decreased from 6% to 4%. The period from completion during which this accelerated rate of depreciation may apply is also reduced from 6 to 5 years. An additional 1% depreciation rate applies, if the total depreciable real estate asset does not exceed 1 000 000 EUR. If this amount exceeds 1 000 000 EUR, the allowance is capped at 10 000 EUR. Moreover, an accelerated depreciated rate of 6% is granted for certain sustainable energy renovation expenses of an older property, in cases where the investment costs exceed 20% of the acquisition price of the property.","Increase equity/fairness",null,null,"19-12-2020","19-12-2020","01-01-2021",null,"Increase"]
["Luxembourg","PIT: Earned income","Unknown\\Not Applicable","Unknown\\Not Applicable","Tax filing extension","For physical persons, the deadline for submitting the 2019 tax returns, is postponed to 31 March 2021. The deadline for submitting the 2020 tax returns, is postponed to 30 June 2021. The tax types concerned are: personal income tax and municipal business tax.",null,null,null,"15-01-2021","15-01-2021","01-01-2021",null,"Neutral"]
["Luxembourg","PIT: Earned income","Unknown\\Not Applicable","Decrease","Enhanced tax allowances or credits","Tax allowance in favour of owners who reduce or give up part of the rents to be due by companies. The tax allowance is double the amount of the reduction granted and limited to EUR 15 000. ",null,null,null,"* subject to parliamentary approval"]
["Luxembourg","PIT: Earned income",null,null,null,"The deductibility for domestic costs will be increased from EUR 5 400 to EUR 6 750 for the period of 1 April 2020 to 31 December 2020, for taxpayers who employ a housekeeper for domestic tasks.",null,null,null,"2020-04-09"]
["Luxembourg","SSC: Employer","Decrease","Neutral",null,"Low decrease of the contribution rate for the Injury insurance from 0,8% in 2018 to 0,75% in 2020. Since 2019, this rate is multiplied by a bonus/malus factor. ","Not applicable",null,"Arrêté ministériel du 17 décembre 2019 portant approbation du taux de cotisation applicable en matière d’assurance accident pour l’exercice 2020.",null,"17-12-2019","01-01-2020",null,"Decrease"]
["Luxembourg","Taxes on payroll and workforce","Neutral","Decrease",null,"Abolition of the current stock option regime and introduction of a participation premium regime: The current tax regime of stock options, regulated through a circular, is abolished, and a new participation premium regime is introduced from 2021 onwards. This new regime allows employees to participate in their company’s profits. If the conditions applicable to the regime are fulfilled, the participative premium will benefit from a 50% tax exemption at the level of the employee. At the level of the employer, this participative premium will be tax deductible as operating expenses. The amount of the premium allocated to the employees is limited to 5% of the profits of the financial year preceding the year of the allocation, and the premium may not exceed 25% of the employee’s gross ordinary annual remuneration received the same year.","Support employment or enhance skills",null,null,"19-12-2020","19-12-2020","01-01-2021",null,"Neutral"]
["Luxembourg","CIT","Unknown\\Not Applicable","Unknown\\Not Applicable","Tax filing extension","For corporates, the deadline for submitting the 2020 tax returns is postponed to 30 June 2021. The tax types concerned are: corporate income tax and municipal business tax.",null,null,null,"15-01-2021","15-01-2021","01-01-2021",null,"Neutral"]
["Luxembourg","CIT",null,null,null,"Tax allowance in favour of owners who reduce or give up part of the rents to be due by companies. The tax allowance is double the amount of the reduction granted and limited to EUR 15 000. ",null,null,null,"20-05-2020"]
["Luxembourg","Other corporate taxes","New tax","Neutral",null,"Introduction of a 20% withholding tax on income derived by certain Luxembourg investment funds from real estate located in Luxembourg: A 20% withholding tax is levied on income (rental income, capital gains) arising from real estate assets located in Luxembourg and held directly or indirectly by certain investment vehicles. The investment vehicles considered include: Undertakings for collective investments (UCIs, Law of 17 December 2010), specialized investment funds (SIFs, Law of 13 February 2007) and reserved alternative investment funds (RAIFs, Law of 23 July 2016). Tax transparent investment vehicles are excluded from the scope of the real estate. ","Raise revenues",null,null,"19-12-2020","19-12-2020","01-01-2021",null,"Increase"]
["Luxembourg","Other corporate taxes","Neutral","Decrease",null,"Impatriates regime (“highly-skilled workers” regime): The existing impatriate regime, regulated through a circular, has been codified in the Luxembourg law and slightly amended. The new regime also foresees an impatriation premium, paid by the employer to the impatriate, to cover the differential in the cost of living. This premium is fully deductible at the level of the employer. At the level of the impatriate, this premium is 50% tax exempt and limited to 30% of the employee’s annual base salary. Moreover, the new regime applies only to impatriate employees earning at least EUR 100 000 per year and it will apply for a period of up to 8 years","Support employment or enhance skills",null,null,"19-12-2020","19-12-2020","01-01-2021",null,"Decrease"]
["Luxembourg","VAT/GST","Decrease","Neutral",null,"Exemption with deductibility of VAT paid at the preceding stage in respect of the supply of COVID-19 vaccines, the supply of COVID-19 in vitro diagnostic medical devices and the supply of services closely linked to those vaccines and devices","Not applicable","Improve health",null,null,"22-01-2021","01-01-2021","31-12-2022","Decrease"]
["Luxembourg","Other excise duties","Increase","Neutral",null,"Tax adjustment ( cigarettes and fine cut tobacco)","Not applicable",null,"Conformity to Directive 2011/64 EU (Art. 14), Règlement grand-ducal du 24 janvier 2020 (Mémorial A n° 26)","27-01-2020","27-01-2020","01-02-2020","not applicable","Increase"]
["Luxembourg","Other excise duties","Increase","Neutral",null,"Tax adjustment ( fine cut tobacco)","Not applicable",null,"Conformity to Directive 2011/64 EU (Art. 14), Règlement grand-ducal du 22 janvier 2021 (Mémorial A n° 58)","22-01-2021","22-01-2021","01-02-2021","not applicable","Increase"]
["Luxembourg","Other excise duties","New tax","New tax",null,"CO2 tax on energy products","Promote environmental sustainability",null,null,"19-12-2020","19-12-2020","01-01-2021","not applicable"]
["Luxembourg","Multiple taxes","Neutral","Neutral",null,"The statute of limitation period of debts, for which collection is entrusted to the tax administration and that would have expired on 31 December 2020, is extended by one year to 31 December 2021.",null,null,null,"12-05-2020","12-05-2020","12-05-2020",null,"Increase"]
["Luxembourg","Multiple taxes","Unknown\\Not Applicable","Unknown\\Not Applicable","Tax payment deferral","Possibility, for companies and physical persons exercising a liberal profession, and active in the HORECA sector, to cancel the last two quarterly advance tax payments for 2020, and the first two quarterly advance tax payments for 2021. The tax types concerned are: corporate income tax, communal business tax and personal income tax (only if profit from commercial activity)",null,null,null,"29-01-2021","29-01-2021","01-01-2021",null,"Neutral"]
["Luxembourg","Multiple taxes","Neutral","Neutral","Tax filing extension","The filing of corporate income tax returns has been postponed from 31 March 2020 until 30 June 2020 for PIT and CIT tax returns",null,null,null,"17-03-2020"]
["Luxembourg","Multiple taxes",null,null,"Tax payment deferral","Possibility to cancel the first two quarterly advance tax payments for 2020, tax types concerned: corporate income tax, communal business tax and personal income tax (only if profit from commercial or craft activities, from agricultural or forestry activities or from exercising a liberal profession)",null,null,null,"2020-03-17"]
["Luxembourg","Multiple taxes",null,null,"Tax payment deferral","Possibility to postpone for 4 months the payment of CIT and PIT based on tax returns (concerns only tax returns with a payment deadline after February, 29th 2020). Tax types concerned: corporate income tax, communal business tax, net wealth tax and personal income tax (only if profit from commercial or craft activities, from agricultural or forestry activities or from exercising a liberal profession) This does not affect e.g. the withholding of PIT for employees. ",null,null,null,"2020-03-17"]
["Luxembourg","Multiple taxes",null,null,"Tax filing extension","The date for submitting of tax returns is postponed from 31 March 2020 to 30 June 2020 for PIT and CIT tax returns.",null,null,null,"2020-03-17"]
["Mexico","PIT: Earned income","Neutral","Neutral","Tax filing extension","The Tax Administration Service extended the deadline for filing the individual 2019 annual tax return until June 30, 2020 (originally April 30). ","Not applicable","Not applicable","To enhace household cash flow in the short run","22/04/2020",null,"01/05/2020","30/06/2020","Neutral"]
["Mexico","PIT: Earned income","Neutral","Neutral","Other","The Tax Administration Service is a leading institution in Mexico in terms of its technological capacity and the carrying out of procedures through it. With the COVID-19, it has been sought to expand these services launching the SAT-ID website (satid.sat.gob.mx) as a technological tool for taxpayers to generate or update their \"contraseña\" (a password that allows to perform different procedures) from home and facilitate the presentation of tax returns of individuals. The website has been updated in order to allow additional procedures such as the renovation of the e-signature when it is less than a year to expire.","Simplify the tax system/ increase tax compliance","Not applicable","To facilitate the fulfillment of tax obligations and prevent infections.","15/04/2020","15/04/2020","15/04/2020",null,"Neutral"]
["Mexico","PIT: Unincorporated businesses/Self employment income","Neutral","Neutral",null,"According to the reform that entered into force in June 2020, residents and nonresidents with or without a permanent establishment in Mexico that provide online intermediation services between sellers and customers  are  required to withhold income tax from individuals who are residents in Mexico and use those applications to facilitate the sale of goods or the provision of services. For 2021 the original tax schedules for withholding rates are replaced for a single withholding rate as follow:• For drivers of car transportation or food delivery services from 2 to 8% to 2.1%.• For accommodation services from 2 to 10% to 4%.• For the sale of goods and services from 0.4 to 5.4% to 1%.The withholding is a provisional payment but taxpayers with income up to 300,000 pesos can opt to consider it as a final payment.","Simplify the tax system/ increase tax compliance","Increase tax certainty","The reform looks to simplify the witholding mechanism using a single rate for kind of activity, and avoid an excesive provisional payment.","08/09/2020","30/10/2020","1/01/2021",null,"Neutral"]
["Mexico","Taxes on payroll and workforce","Decrease","Neutral","Tax waiver","Waiver of the Payroll Tax corresponding to the month of January 2021 for taxpayers of sectors affected by the pandemic in the historic downtown area of Mexico City & for all the restaurants in Mexico City.","Support employment or enhance skills","Not applicable","To enhace business cash flow in the short run and protect employment","29/01/2021","29/01/2021","01/02/2021","17/02/2021","Decrease"]
["Mexico","CIT","Decrease","Neutral",null,"By means of a Presidential Decree Mexico extended the benefits granted to taxpayers from the northern border region that were scheduled to end in 2020. The tax benefit is granted by means of a tax credit equal to one third of the income tax in monthly advanced payments or in the annual return, in the same proportion that the border region revenue represents in relation to the taxpayer´s total revenue for the same period. ","Support investment","Support employment or enhance skills","Support economic growth at the Northern Border Region, promoting investment, productivity and employment.","27/11/2020","30/12/2020","1/01/2021   The decree includes measures retroactive to 2019 ","31/12/2024","Decrease"]
["Mexico","CIT","Decrease","Neutral",null,"By means of a Presidential Decree Mexico extended the benefits that were previously granted to the northern border region to municipalities in the southern border region. The tax benefit is granted by means of a tax credit equal to one third of the income tax in monthly advanced payments or in the annual return, in the same proportion that the border region revenue represents in relation to the taxpayer´s total revenue for the same period. The following taxpayers or income can not obtain the benefit from the reduced income tax: financial institutions, taxpayers in the agricultural and related industries, taxpayers reporting income under benefits from the maquiladora regime, income from intangibles, business trusts, taxpayers receiving other incentives, digital commerce, among others.","Support investment","Support employment or enhance skills","Support economic growth at the Sothern Border Region, promoting investment, productivity and employment.","27/11/2020","30/12/2020","1/01/2021","31/12/2024","Decrease"]
["Mexico","VAT/GST","Decrease","Neutral",null,"By means of a Presidential Decree Mexico extended the benefits granted to taxpayers from the northern border region that were scheduled to end in 2020. The tax benefit is granted by means of a tax credit equal to 50% of the VAT rate, for individuals and corporations on the sale of goods, the provision of services and the granting of the temporary use or enjoyment of goods, in the premises or establishments located within the northern border. ","Boost economic growth","Encourage consumption","Support economic growth at the Northern Border Region, promoting investment, productivity and employment.","27/11/2020","30/12/2020","1/01/2021   The decree includes measures retroactive to 2019 ","31/12/2024","Decrease"]
["Mexico","VAT/GST","Decrease","Neutral",null,"By means of a Presidential Decree Mexico extended the benefits that were previously granted to the northern border region to municipalities in the southern border region. The tax benefit is granted by means of a tax credit equal to 50% of the VAT rate, for individuals and corporations on the sale of goods, the provision of services and the granting of the temporary use or enjoyment of goods, in the premises or establishments located within the southern border. ","Boost economic growth","Encourage consumption","Support economic growth at the Southern Border Region, promoting investment, productivity and employment.","27/11/2020","30/12/2020","1/01/2021","31/12/2024","Decrease"]
["Mexico","Environmentally-related taxes","Neutral","Neutral","Tax waiver","The Mexico City Government waived the payment of vehicle verification correspondig to the second semester of 2020.","Encourage savings","Not applicable","To enhace household cash flow","25/06/2020","25/06/2020","01/07/2020","31/12/2020","Decrease"]
["Mexico","Other excise duties","Neutral","Neutral",null,"By Presidential Decree dated December 30, 2020, the possibility of granting a fiscal stimulus to gasolines and diesel is kept considering the market conditions, in order to reduce the effects of the volatility on international prices of these fuels and in the exchange rate.","Support investment",null,"Given the change from a single price model of gasolines and diesel to a liberalized price model, a fiscal stimulus was implemented in order to smooth the effects of the international oil prices fluctuations in the Mexican fuel markets. From the second week of March 2020 to January 2021 there were no fiscal stimulus to gasolines and diesel.","30/12/2020","30/12/2020","1/01/2021","31/12/2024","Neutral"]
["Mexico","Other excise duties","Neutral","Neutral","Tax waiver","Tax waiver of 100% of the public shows tax when the capacity is up to 100 people, and 95% when it is up to 2,499.","Support employment or enhance skills","Not applicable","To cut off the expenses of this business","24/09/2020","24/09/2020","25/09/2020",null,"Decrease"]
["Mexico","Recurrent taxes on immovable property (business and residential)","Neutral","Neutral","Tax waiver","Tax waiver of 5% of the property tax in Mexico City for the four bimester of 2020, and for the fifth and sixth bimesters if paid in advance. Also tax waiver of 100% of surcharges, fines and execution expenses relates to this tax generated during the first three bimesters of 2020.  ","Not applicable","Not applicable","To enhace household cash flow","16/06/2020","16/06/2021","01/07/2020","31/08/2020","Decrease"]
["Mexico","Recurrent taxes on (net) wealth","Decrease","Neutral","Tax filing extension","The Mexico City Government extended the deadline to obtain a discount on the payment of the Tax on Vehicle Ownership from the end of March to the end of July. ","Not applicable","Not applicable","To enhace household cash flow in the short run","20/03/2020","20/03/2020","01/04/2020","31/07/2020","Neutral"]
["Mexico","Other taxes","Neutral","Neutral","Tax filing extension","The Mexico City Government  announced the deferral of tax returns and payments obligations included in the Mexico City Tax Code, extending the deadline to the end of the month (April). ","Not applicable","Not applicable","To enhace household cash flow in the short run","20/03/2020","20/03/2020",null,"30/04/2020","Neutral"]
["Mexico","Other taxes","Neutral","Decrease","Tax waiver","The Mexico City Government waived the payment of rent to the shops located in subway facilities, until the epidemiological light become yellow. ","Support employment or enhance skills","Encourage savings","To cut off the expenses of this business","17/04/2020","17/04/2020","18/04/2020","until now","Decrease"]
["Mexico","Other taxes","Neutral","Neutral","Other","The Mexico City Goverment put a digital platform into operation so taxpayers could pay their contributions online.","Simplify the tax system/ increase tax compliance","Increase tax certainty","To facilitate the payment of contributions to taxpayers","31/07/2020","31/07/2020","01/08/2020","N.A.","Neutral"]
["Mexico","Other taxes","Neutral","Neutral","Other","The Mexico City Government suspended tax inspection acts from March 23rd to May 29th.","Not applicable","Not applicable","Prevent infections","20/03/2020","20/03/2020","24/03/2020","29/05/2020","Neutral"]
["Mexico","Other taxes","Neutral","Neutral","Other","The Mexico City Government suspended tax inspection acts from December 17th, 2020 to January 6th, 2021.","Not applicable","Not applicable","Prevent infections","17/12/2020","17/12/2020","17/12/2020","06/01/2021","Neutral"]
["Netherlands","PIT: Earned income","Decrease","Neutral",null,"Decrease of the tax rate with 0,03 percentagepoint in 2022 and 0,02 percentagepoint in 2023 and 2024 for the first bracket of the income tax","Increase equity/fairness","Support employment or enhance skills","Part of the annual tax plan","15-09-2020","15-12-2020","01-01-2021",null,"Decrease"]
["Netherlands","PIT: Earned income","Decrease","Neutral",null,"Increase of the general tax credit","Increase equity/fairness",null,"Part of the annual tax plan","15-09-2020","15-12-2020","01-01-2021",null,"Decrease"]
["Netherlands","PIT: Earned income","Increase","Neutral",null,"Decrease of the employed person's tax credit","Increase equity/fairness",null,"Part of the annual tax plan","15-09-2020","15-12-2020","01-01-2021",null,"Increase"]
["Netherlands","PIT: Earned income","Decrease","Neutral",null,"Increase of employed persons tax credit in 2021, this increase was already established for the years after 2022","Increase equity/fairness",null,"Part of the annual tax plan","15-09-2020","15-12-2020","01-01-2021",null,"Decrease"]
["Netherlands","PIT: Earned income","Increase","Neutral",null,"Decrease of the tax credit for combining work and childcare","Increase equity/fairness",null,"Part of the annual tax plan","15-09-2020","15-12-2020","01-01-2021",null,"Increase"]
["Netherlands","PIT: Earned income","Decrease","Neutral",null,"Increase of the old age tax credit","Increase equity/fairness",null,"Part of the annual tax plan","15-09-2020","15-12-2020","01-01-2021",null,"Decrease"]
["Netherlands","PIT: Earned income","Neutral","Increase",null,"The exemption for study and training costs is broadened to also include compensation for study of training cost to layed-off employees as part of a social plan. ","Support employment or enhance skills",null,"Part of the annual tax plan","15-09-2020","15-12-2020","01-01-2021",null,"Increase"]
["Netherlands","PIT: Earned income","Neutral","Decrease","Other","Offer substantial shareholders the possibility to lower their taxable (assumed) wage pro rata to the decrease in the turnover of their company. ",null,null,"covid-package ","2020-04-14","2020-04-14","01-01-2020",null,"Decrease"]
["Netherlands","PIT: Earned income","Neutral","Neutral","Other","Home owners are still allowed mortgage interest deduction, even when they make use of a payment break on their mortgage.",null,null,"covid-package ","2020-04-14","2020-04-14","12-03-2020",null,"Neutral"]
["Netherlands","PIT: Unincorporated businesses/Self employment income","Increase","Neutral",null,"Decrease of the private business ownership deduction","Increase equity/fairness",null,"Part of the annual tax plan","15-09-2020","15-12-2020","01-01-2021",null,"Increase"]
["Netherlands","PIT: Unincorporated businesses/Self employment income","Neutral","Increase",null,"The tax exempted amount that major shareholder can borrow from their own companies is limited to 500.000 euro. Above this amount they will pay 26,9 percent PIT. ","Simplify the tax system/ increase tax compliance",null,"Announced in the annual tax plan of 2019. Implementation posponed to 2023 as part of the first corona support package.","18-09-2018","17-06-2020","01-01-2023",null,"Increase"]
["Netherlands","PIT: Savings","Increase","Decrease",null,"Increase of the tax rate to 31% in combination with an increase of the tax free treshold to €50.000 (currently €30.846).","Increase equity/fairness",null,"Part of the annual tax plan","15-09-2020","15-12-2020","01-01-2021",null,"Decrease"]
["Netherlands","SSC: Employer","Neutral","Increase","Other","The tax exemption for costs associated with work is increased to accomodate the increasing number of teleworkers caused by corona in 2020. This is covered by limiting the exemption in later years.",null,null,"Part of the annual tax plan","15-09-2020","15-12-2020","01-01-2021",null,"Increase"]
["Netherlands","SSC: Employer","New tax","New tax",null,"To stimulate investment of companies during the coronacrisis, a temporarily new investment related tax credit is introduced for 2020 en 2021. To qualify for the tax credit the company should pay CIT or PIT and invests at least 200.000 euro in new business assets, wich are taken in productivity within six months. The tax credit is 3,9% for investments below 5 million and 1,8% for investments of 5 million and more. ","Support investment","Boost economic growth","Memorandum of Amendment ot the annual tax plan","21-10-2020","21-10-2020","01-01-2021",null,"Decrease"]
["Netherlands","CIT","Unknown\\Not Applicable","Unknown\\Not Applicable","Enhanced tax loss offset","The introduction of the corona tax reserve measure offers companies the possibility to deduct their expected corona related loss in 2020 from their profits in 2019. The goal of this measure is to offers companies liquidity support.  ","Not applicable",null,"covid-package ","2020-04-24","15-12-2020","2020-04-24",null,"Neutral"]
["Netherlands","CIT","Unknown\\Not Applicable","Unknown\\Not Applicable",null,"Further limitation of interest deductables as part of the implementation of ATAD1.  ","Simplify the tax system/ increase tax compliance",null,"Part of the annual tax plan","15-09-2020","15-12-2020","01-01-2021",null,"Increase"]
["Netherlands","CIT","Increase","Neutral",null,"The intended decrease of the higher CIT rate from 25% to 21,7% is reversed, in combination with increasing the higher tax bracket to €245.000 in 2021 and €395.000 in 2022 (currently €200.000). ","Raise revenues",null,"Part of the annual tax plan","15-09-2020","15-12-2020","01-01-2021",null,"Increase"]
["Netherlands","CIT","Increase","Neutral",null,"Increase the rate of the Dutch innovation box from 7% to 9%.","Raise revenues",null,"Part of the annual tax plan","15-09-2020","15-12-2020","01-01-2021",null,"Increase"]
["Netherlands","CIT","Increase","Neutral",null,"Further limitation of interest deductables by banks and insurance companies by raising the rate of the minimal capital rule from 8% to 9%, to cover te cost of a court ruling that changed the relevant debt definition. ","Raise revenues",null,"Part of the annual tax plan","15-09-2020","15-12-2020","01-01-2021",null,"Increase"]
["Netherlands","CIT","Neutral","Neutral",null,"From 2022, the loss relief in corporate income tax will be capped at 50% of the taxable profit, with an amount of up to EUR 1 million being still deductible. On the other hand, losses will be deductible indefinitely in time.","Simplify the tax system/ increase tax compliance","Raise revenues","Memorandum of Amendment ot the annual tax plan","21-10-2020","21-10-2020","01-01-2021",null,"Increase"]
["Netherlands","CIT","Neutral","Increase",null,"To limit the deductibility of liquidation losses, new restrictive conditions are introduced for the deductibility of liquidation and cessation losses for financial years starting on or after 1 January 2021.","Simplify the tax system/ increase tax compliance","Increase equity/fairness",null,"15-09-2020","15-12-2020","01-01-2021",null,"Increase"]
["Netherlands","Other corporate taxes","Increase","Neutral",null,"Incidental increase of the two banking tax rates to cover the cost of a court ruling changing the debt definition of the minimal capital rule. ","Raise revenues",null,"Part of the annual tax plan","15-09-2020","15-12-2020","01-01-2021",null,"Increase"]
["Netherlands","VAT/GST","Decrease","Neutral","Tax rate reduction","The VAT on outsourcing medical personal and medical supplies was waved, while the VAT rate for face masks and Covid tests and vaccines was lowered. ","Improve health","Encourage consumption","covid-package ","12-03-2020","12-03-2020","12-03-2020",null,"Decrease"]
["Netherlands","VAT/GST","Neutral","Increase",null,"From 2021 the VAT exemption on imported goods below 22 euro from a non-Eucountry to an EU-country is abolished.","Simplify the tax system/ increase tax compliance",null,"Implementation of EU directive","14-07-2020","14-07-2020","01-07-2021",null,"Increase"]
["Netherlands","Environmentally-related taxes","Increase","Neutral",null,"Introduction of more strict CO2 requirements for motor vehicles and an increased tax rate.","Promote environmental sustainability",null,"Part of the annual tax plan","15-09-2020","15-12-2020","01-01-2021",null,"Neutral"]
["Netherlands","Transaction taxes (movable and immovable property)","Unknown\\Not Applicable","Unknown\\Not Applicable",null,"Intoducing an exemption for first time home buyers under 35 in the transfer tax, while restricting the lower rate of 2% by introducing a main residence criterium and increasing the non-residential real estate rate from  7% to 8%.","Increase equity/fairness","Raise revenues","Part of the annual tax plan","15-09-2020","15-12-2020","01-01-2021",null,"Increase"]
["Netherlands","Transaction taxes (movable and immovable property)","Decrease","Neutral",null,"A decrease of 0.036% of the property tax rate for social housing corporations.","Increase equity/fairness",null,"Part of the annual tax plan","15-09-2020","15-12-2020","01-01-2021",null,"Decrease"]
["Netherlands","Other taxes","Unknown\\Not Applicable","Unknown\\Not Applicable","Tax payment deferral","Employers can request a special tax deferral for most taxes for the year 2020 to support liquidity. Because the deferred tax will be paid later in time, the overall budgetary effect is 0.","Not applicable",null,"covid-package ","12-03-2020","12-03-2020","12-03-2020",null,"Neutral"]
["Netherlands","Other taxes","Decrease","Neutral","Tax rate reduction","Tax and recovery interest rate is lowered.","Increase equity/fairness",null,"covid-package ","12-03-2020","12-03-2020","01-01-2020",null,"Decrease"]
["Netherlands","Other taxes","Unknown\\Not Applicable","Unknown\\Not Applicable",null,"As part of the pension agreement some fiscal changes are made in the second and third pension pillar. From 1 january 2022 it is possile to pay-out an incidentel deposit of 10 percent from your pernsion savings. From 1 january 2021 the rules around early retirement and fiscal friendly pension savings are changed. ","Encourage savings",null,"Part of the pension agreement","03-09-2020","03-09-2020","01-01-2022",null,"Increase"]
["New Zealand","PIT: Earned income","Increase","Neutral",null,"Introduce a new top personal income tax","Increase equity/fairness",null,"To raise revenue in order to reduce the fiscal impact of higher operating allowances proposed in the Governments fiscal strategy. To raise revenue in a way that has as little as possible impact on low- and middle-income earners.  https://taxpolicy.ird.govt.nz/-/media/project/ir/tp/publications/2020/2020-ir-cab-20-sub-0484/2020-ir-cab-20-sub-0484.pdf ","02-12-2020","07-12-2020","01-04-2021",null,"Increase"]
["New Zealand","PIT: Earned income","Neutral","Decrease","Tax waiver","Increasae the tax write off threshold","Not applicable",null,"In response to the economic downturn, the Government legislated for a temporary increase to the write-off threshold for tax to pay, from $50 to $200.  https://taxpolicy.ird.govt.nz/-/media/project/ir/tp/publications/2020/2020-ir-cab-leg-20-sub-0065/2020-ir-cab-leg-20-sub-0065-pdf.pdf","12-06-2020","2-06-2020","03-06-2020","31-03-2021","Decrease"]
["New Zealand","PIT: Earned income","Unknown\\Not Applicable","Unknown\\Not Applicable",null,"Increased information required in trustee annual return forms","Increase equity/fairness",null,"The Commissioner needs to be able to assess compliance with the new 39% personal income tax rate.","01-12-2020","7/12/2020","01-04-2021",null,"Neutral"]
["New Zealand","CIT","Neutral","Neutral","Enhanced tax loss offset","Introduction of a Temporary Loss Carry Back scheme ","Boost economic growth","Support investment","Provide fast cashflow relief for businesses in loss during periods affected by COVID-19. The economic costs of COVID-19 means that taxpayers are more likely in a loss position.  https://www.ird.govt.nz/covid-19/business-and-organisations/temporary-loss-carry-back-scheme/eligibility-for-temporary-loss-carry-back","15-04-2020","30-03-2020","15-04-2020","01-04-2021","Decrease"]
["New Zealand","CIT","Unknown\\Not Applicable","Unknown\\Not Applicable","More flexible tax debt repayment","Extension of due dates by discretion for businesses affected by COVID-19","Not applicable",null,"Provide the Commissioner with discretionary power to provide flexibility for due dates, deadlines, time periods, time frames or procedural and administrative requirements. Existing provisions for the Commissioner to grant flexibility may not have been able to appropriately respond to the COVID-19 pandemic. This allows the Comissioner to respond quicker to those affected by COVID-19. ","15-04-2020","30-03-2020","17-03-2020","30-09-2021","Neutral"]
["New Zealand","CIT","Decrease","Neutral","Other","Introducing depreciation deductions for commercial and industrial buildings","Support investment",null,"Preventing deductions for comercial and industrial buildings could creare distortions for investment decisions. By allowing deductions for depreciations IRD is trying to mirror economic depreciation. This change was also introduced to support businesses with cashflow and assist the broader economic recovery by stimulating business investment in new and existing buildings.   https://www.beehive.govt.nz/sites/default/files/2020-03/Business%20cashflow%20and%20tax%20measures%20factsheet.pdf ","17-03-2020","25-03-2020","01-04-2020",null,"Decrease"]
["New Zealand","CIT","Decrease","Neutral","Enhanced tax allowances or credits","Increasing the allowance to expense low-value asset purchases from $500 to $5000","Support investment",null,"Allowing taxpayers to immediately deduct expenditure on assets that cost up to $5000 to reduce tax liabilities of taxpayers in the short-term.This is to help businesses with cashflow during the COVID-19 outbreak. It may also help to encourage investment in businesses in the short-term. ","17-03-2020","25-03-2020","01-04-2020","17-03-2021","Decrease"]
["New Zealand","CIT","Unknown\\Not Applicable","Neutral","Tax payment deferral","Increasing the threshold for having to pay provisional tax from $2500 to $5000 in the 2020/2021 income year. ","Not applicable",null,"Allows small taxpayers to delay paying their tax and lowers compliance costs. ","17-03-2020","25-03-2020","01-04-2020","31-03-2021","Decrease"]
["New Zealand","CIT","Decrease","Unknown\\Not Applicable","Tax waiver","Changes to the Use of Money Interest Rates","Not applicable",null,"Give the Comissioner the power to waive interest on late payments for taxpayers. Some taxpayers will have had their ability to pay tax on time adversely affected by COVID-19 and this will allow the Comissioner to waive Use of Money Interest charged on the late payment.","25-03-2020","04-05-2020","14-02-2020","14-02-2022","Decrease"]
["New Zealand","CIT","Decrease","Neutral","Accelerated tax refund","Planned alteration to low-value asset write off threshold","Simplify the tax system/ increase tax compliance","Support investment","During the 2020/2021 the low-value asset write-off threshold was temporarily increased to $5000, but the permanent threshold was also increased to $1000 from the 2021/22 tax year","17-03-2020","04-05-2020","17-03-2021",null,"Neutral"]
["Norway","PIT: Earned income","Neutral","Decrease","Enhanced tax allowances or credits","Further improvements of the option scheme for start-ups. Permanent change","Support employment or enhance skills",null,"Help business liquidity ","12-05-2020","19-06-2020","25-06-2020",null,"Decrease"]
["Norway","PIT: Earned income","Neutral","Decrease","Enhanced tax allowances or credits","Max. taxfree benefit (price discount) for employees buying shares in the employer company increased from NOK 3000 to NOK 5000","Support employment or enhance skills",null,"Help business liquidity","29-05-2020","19-06-2020","23-06-2020",null,"Decrease"]
["Norway","PIT: Earned income","Neutral","Decrease","Enhanced tax allowances or credits","Max. taxfree benefit (price discount) for employees buying shares in the employer company increased from NOK 5000 to NOK 7500, and increase the max. discount rate from 20 to 25 pct.","Support employment or enhance skills",null,"Help business liquidity ","07-10-2020","18-12-2020","01-01-2021",null,"Decrease"]
["Norway","PIT: Earned income","Decrease","Neutral","Tax rate reduction","Reduce the bracket tax by 0.2 percentage point in brackets 1 and 2 and reduce the threshold of bracket 3 by NOK 2,600","Support employment or enhance skills",null,null,"07-10-2020","18-12-2020","01-01-2021",null,"Decrease"]
["Norway","PIT: Earned income","Decrease","Decrease","Enhanced tax allowances or credits","Increase the rate of the minimum allowance by 1 percentage point (from 45 to 46 pct. for wage income/social security, and from 31 to 32 for pensions)","Increase equity/fairness",null,null,"07-10-2020","18-12-2020","01-01-2021",null,"Decrease"]
["Norway","PIT: Earned income","Neutral","Decrease","Enhanced tax allowances or credits","Increase the lower income limit for paying employee's social security contributions from NOK 55 000 to NOK 60 000.","Increase equity/fairness","Support employment or enhance skills",null,"07-10-2020","18-12-2020","01-01-2021",null,"Decrease"]
["Norway","PIT: Earned income","Neutral","Decrease","Enhanced tax allowances or credits","Increase the cap on tax-exempted gifts from NOK 2,000 to NOK 5,000","Simplify the tax system/ increase tax compliance",null,null,"07-10-2020","18-12-2020","01-01-2021",null,"Decrease"]
["Norway","PIT: Savings","Neutral","Decrease","Enhanced tax allowances or credits","Expanded deduction scheme for investments in start ups ","Support investment","Encourage savings","To ecourage investments in start up firms","29-05-2020","15-06-2020","15-06-2020",null,"Decrease"]
["Norway","PIT: Savings","Neutral","Increase","Enhanced tax allowances or credits","Focus the home investment savings scheme for people below the age of 34 years (BSU) on those who do not own a home and increase the maximum annual savings from NOK 25,000 to NOK 27,500","Increase equity/fairness","Raise revenues",null,"07-10-2020","18-12-2020","01-01-2021",null,"Increase"]
["Norway","SSC: Employer","Decrease","Neutral","Tax rate reduction","Reduced rate with 4 pct points. 3rd term (May-June)","Support employment or enhance skills",null,"Support wage costs","12-05-2020","15-06-2020","01-05-2020","30-06-2020","Decrease"]
["Norway","CIT","Neutral","Neutral","Enhanced tax loss offset","Loss carryback for companies. Losses in 2020 can be deducted against profits in 2018 and 2019","Not applicable","Not applicable","To help businesses with liquidity problems due to the Covid 19 crisis. ","13-03-2020","19-03-2020","01-01-2020","31-12-2020","Decrease"]
["Norway","CIT","Neutral","Neutral","Tax payment deferral","Deffered payments of CIT 2. term","Not applicable","Not applicable","To help businesses with liquidity problems due to the Covid 19 crisis. ","20-03-2020","21-03-2020","15-04-2020","01-09-2020","Decrease"]
["Norway","CIT","Neutral","Decrease","Enhanced tax allowances or credits","Temporary initial depretiation allowances of 10 pct. on machinery and equipment ","Support investment",null,null,"12-05-2020","15-06-2020","15-06-2020",null,"Decrease"]
["Norway","CIT","Increase","Increase",null,"To prevent profit shifting a 15-pct.withholding tax is introduced on the payment of interest, royalties and rent on certain physical assets from enterprises with activities in Norway to associated enterprises in low-tax jurisdiction.The changes will enter into effect on 1 July 2021 in order to give the Tax Administration and businesses more time to prepare. ",null,null,"The main objective of the proposal is to prevent profits from being shifted to low-tax jurisdictions through incorrect pricing of transactions between enterprises in the same group.","07-10-2020","18-12-2020","01.07.2021",null,"Increase"]
["Norway","Other corporate taxes","Neutral","Decrease","Enhanced tax allowances or credits","Temporary amendments to the Petroleum taxation act:  Immediate deduction in the special tax base for certain investement costs and an increased uplift. Cash payouts for losses in 2020/2021.  ","Support investment",null,null,"12-05-2020","15-06-2020",null,null,"Decrease"]
["Norway","Other corporate taxes","Neutral","Neutral",null,"Convert the resource rent tax on hydropower plants into a cash flow tax (for new investments). Hydropower enterprises may immediately deduct new investment costs instead of gradually deducting these through depreciation and uplift.","Not applicable",null,"Provide liquidity and facilitate profitable investments","07-10-2020","18-12-2020","01-01-2021",null,"Neutral"]
["Norway","VAT/GST","Decrease","Neutral","Tax rate reduction","Reduced low rate in the VAT from 12 to 6 pct. (in two steps)","Encourage consumption",null,"Help business liquidity","20-03-2020","21-03-2020","21-03-2020","30-06-2021","Decrease"]
["Norway","VAT/GST","Neutral","Neutral","Tax payment deferral","Deferred payments of VAT 1st term",null,null,"Help business liquidity","20-03-2020","21-03-2020","14-04-2020","10-06-2020","Decrease"]
["Norway","Other excise duties","Decrease","Decrease","Other","Temporary abolishment of the air passenger and aviation tax for 2020 and 2021 ",null,null,null,"13-03-2020","19-03-2020",null,"31-12-2020","Decrease"]
["Norway","Other excise duties","Decrease","Neutral",null,"Tax rate on non-alcoholic beverages reduced by 28,6 pct. in real terms","Not applicable",null,null,"11-06-2020","19-06-2020","01-07-2020",null,"Decrease"]
["Norway","Other excise duties","Decrease","Neutral",null,"Tax rate on non-alcoholic beverages reduced by 50 pct. in real terms","Not applicable",null,null,"01-12-2020","15-12-2020","01-01-2021",null,"Decrease"]
["Norway","Other excise duties","Decrease","Neutral",null,"Further reductions in tax rates on non-alcoholic beverages: (i) Beverages only added artificial sweeteners, reduced by 30 pct.; (ii) beverages containing more than 0 to 5 grams sugar per 100 ml, reduced by 20 pct.; (iii) beverages containing more than 5 to 8 grams sugar per 100 ml, reduced by 10 pct.","Improve health",null,"Differentiation of the tax according to sugar content implies that the excise duty to a greater extent is framed as a health tax","07-10-2020","15-12-2020","01-07-2021",null,"Decrease"]
["Norway","Other excise duties","Decrease","Neutral",null,"Abolish the excise duty on chocolate- and sugar products ","Not applicable",null,null,"01-12-2020","15-12-2020","01-01-2021",null,"Decrease"]
["Norway","Other excise duties","Decrease","Neutral",null,"Tax rate on snuff reduced by 25 pct. in real terms.","Not applicable",null,null,"01-12-2020","15-12-2020","01-01-2021",null,"Decrease"]
["Norway","Other excise duties","Decrease","Neutral",null,"Tax rate on alcoholic beverages (i) over 0.7 up to and including 2.7 volume percent; (ii) over 2.7 up to and including 3.7 volume percent; (iii) over 3.7 up to and including 4.7 volume percent; (iiii) over 4.7 up to and including 22 volume percent, reduced by 10 pct. in real terms.","Not applicable",null,null,"01-12-2020","15-12-2020","01-01-2021",null,"Decrease"]
["Norway","Recurrent taxes on (net) wealth","Neutral","Decrease","Tax rate reduction","Increase in the valuation discount for shares and operating assets and associated debt from 25 % to 35 %","Support investment",null,"Help business liquidity","29-05-2020","19-06-2020","01-01-2020",null,"Decrease"]
["Norway","Recurrent taxes on (net) wealth","Neutral","Neutral","Tax payment deferral","Deffered payment of net wealth tax for owners of  compaines with expected loss in 2020. ",null,null,"Help business liquidity ","13-03-2020","19-03-2020","19-03-2020","01-06-2022","Neutral"]
["Norway","Recurrent taxes on (net) wealth","Neutral","Decrease",null,"Increase in the valuation discount for shares and operating assets and associated debt from 35 % to 45 %","Support investment",null,"Help business liquidity","07-10-2020","18-12-2020","01-01-2021",null,"Decrease"]
["Norway","Other taxes","Neutral","Neutral","Tax payment deferral","Deffered payments of a wide range of taxes and a more flexible genereal scheme for tax payments deferral with interest. Total liquidity effect in 2020 of 160 bn. NOK","Not applicable",null,"To help taxpayers through the Covid-19 crisis. ",null,null,null,null,"Decrease"]
["Poland","PIT: Earned income","Neutral","Neutral",null,"Tax deduction for incomes earned in a tax year outside the territory of the Republic of Poland (so-called tax abolition relief) has been limited. The amount reducing a tax is equal to 1 360 PLN – for a tax calculation base not exceeding the amount of 8 000 PLN.","Raise revenues",null,"Reduction of negative consequences of using the relief for aggressive optimization.",2020,"2020-11-28","2021-01-01",null,"Increase"]
["Poland","PIT: Unincorporated businesses/Self employment income","Decrease","Neutral",null,"The catalogue of liberal professions that can choose a flat-rate taxation form has been expanded and the lump-sum tax rate for liberal professions revenues was reduced from 20% to 17%. Also the lump-sum tax rate for revenues earned, inter alia, from rendering the following services: car rent, hotels, agency in wholesale trade, was reduced from 17% to 15%. The lump-sum tax rates 8,5% and 12,5% can be used for revenues from lease, sublease, tenancy, subtenancy and other contracts of a similar character, earned in the scope of economic activity. Also the lump-sum tax rates 8,5% and 12,5% can be used for revenues earned from services for the purposes of the research and development activity, if the amount of revenues exceeding 100 000 zloties.","Boost economic growth","Increase equity/fairness","Increasing attractiveness of lump-sum taxation and broadening the group of taxpayers who can choose this form of taxation. ",2020,"2020-11-28","2021-01-01",null,"Decrease"]
["Poland","PIT: Unincorporated businesses/Self employment income","Neutral","Neutral",null,"Limit for choosing lump-sum taxation has been raised to 2 000 000 €. Now the lump-sum taxation may be chosen by a taxpayer who in the previous year obtained revenue from economic activity at the amount not exceeding 2 000 000 €, or when - in the case of partnership - the revenue raised by all the partners from such an activity did not exceed 2 000 000 €.","Increase equity/fairness","Boost economic growth","Increasing attractiveness of lump-sum taxation and broadening the group of taxpayers who can choose this form of taxation. ",2020,"2020-11-28","2021-01-01",null,"Decrease"]
["Poland","PIT: Unincorporated businesses/Self employment income","Neutral","Neutral","Enhanced tax allowances or credits","Possibility of applying R&D relief during the tax year. It is necessary to conduct R&D activities during the tax year, within the meaning of the PIT Act, the purpose of which is to develop products necessary to counteract COVID-19. In the case od R&D relief, it is necessary to identify eligible tax costs in accordance with the catalog of eligible costs. This provision is in force until the end of the fiscal year in which the COVID-19 epidemic was canceled included in the PIT Acts, and then reduce the advance on income tax by the sum of these costs.This provision is in force until the end of the fiscal year in which the COVID-19 epidemic was canceled.","Support R&D/innovation",null,"Support for enterprises","2020-03-31","2020-03-31","2020-03-31","The fiscal year in which the state of epidemic is canceled ","Neutral"]
["Poland","PIT: Unincorporated businesses/Self employment income","Neutral","Neutral","Enhanced tax allowances or credits","During 2020, PIT taxpayers were allowed to take into account the preferential tax rate of 5% on eligible income from IP (IP Box) used to counteract COVID-19 when calculating advances on income tax. This rule applies until the month in which the state of the epidemic declared for COVID-19 is cancelled.","Support R&D/innovation",null,"Support for enterprises","2020-03-31","2020-03-31","2020-03-31","The month in which the state of epidemic is canceled ","Neutral"]
["Poland","PIT: Unincorporated businesses/Self employment income","Neutral","Neutral","Tax filing extension","Postponement of deadlines for tax remitters (employing enterprises)  for transferring the tax advance payments and lump-sum income tax  ",null,null,"Supporting financial liquidity of employing enterprises suffering from negative economic conseqences of COVID-19 to protect employment",2020,"2020-03-31","2020-03-31",null,"Neutral"]
["Poland","PIT: Unincorporated businesses/Self employment income","Neutral","Neutral","Enhanced tax loss offset","Accounting early 2020 losses as deductible from the 2019 PIT payment.Enabling PIT taxpayers, whose businesses sufffered negative economic consequences of COVID-19, to deduct losses incurred in 2020 from operating income earned in 2019.",null,null,"Improvement of financial liquidity of enterprises suffering from negative economic conseqences of COVID-19",2020,"2020-03-31","2020-03-31",null,"Decrease"]
["Poland","PIT: Unincorporated businesses/Self employment income","Neutral","Neutral","Tax waiver","Postponement of the deadline to pay tax on revenues from immovable properties. PIT Taxpayers who meet certain conditions were able to benefit from postponing the deadline for payment of tax on income from immovable properties(i.e. the minimum tax on commercial real estate) in March-May 2020 to July 2020.",null,null,"Improvement of financial liquidity of enterprises suffering from negative economic conseqences of COVID-19",2020,"2020-03-31","2020-03-31",null,"Neutral"]
["Poland","PIT: Unincorporated businesses/Self employment income","Neutral","Neutral","Tax payment deferral","PIT taxpayers could submit their annual tax returns and pay tax due for 2019 after the standard deadline (30 April). They faced no negative consequences if they filed their tax returns and payed tax until 31 May.",null,null,"Improvement of financial liquidity of households and enterprises (PIT taxpayers) and reduction of administrative burden during pandemic.",2020,"2020-03-31","2020-03-31",null,"Neutral"]
["Poland","PIT: Unincorporated businesses/Self employment income","Neutral","Decrease","Other","Excluding the application of regulations in income taxes regarding the so-called bad debtsThe provisions on bad debts in PIT, under certain conditions, were not applied to advance payments of debtors, who should took into account unpaid liabilities when calculating income tax advances. As a result the debtors were not have higher burdens and the creditors were benefit from the relief as it does today.",null,null,"Improvement of financial liquidity of enterprises suffering from negative economic conseqences of COVID-19",2020,"2020-03-31","2020-03-31",null,"Neutral"]
["Poland","PIT: Unincorporated businesses/Self employment income","Neutral","Neutral","Other","Option to opt out of simplified advances in 2020 and to calculate monthly advances on current income\"Small taxpayers\" of PIT were able to opt out of simplified advances. Taxpayers who opt out of simplified advances for the period March-December 2020 could calculate monthly advances on current income on general terms (they could pay lower advances, which could improve their liquidity).",null,null,"Improvement of financial liquidity of enterprises suffering from negative economic conseqences of COVID-19 to protect employment",2020,"2020-03-31","2020-03-31",null,"Neutral"]
["Poland","PIT: Unincorporated businesses/Self employment income","Neutral","Neutral","Other","Introducing the possibility for PIT taxpayers of deduction from the tax base (when calculating the tax or tax advances) the amounts of donations (in cash or in kind, including portable computers) made from January 1, 2020, through the end of the month in which an epidemic state declared due to COVID-19 is revoked, for purposes related to countering COVID-19, to entities designated.",null,null,null,2020,"2020-03-31","2020-03-31",null,"Decrease"]
["Poland","PIT: Unincorporated businesses/Self employment income","Neutral","Neutral","Other","The deductibility of the cost of manufacture or purchase price of property or rights that are the subject of donations made between January 1, 2020 and the end of the month in which the state of epidemic declared due to COVID-19 is revoked, to entities and for purposes referred to in the regulations, to the extent that the cost of manufacture or purchase price was not deductible, including through depreciation deductions. ",null,null,null,2020,"2020-03-31","2020-03-31",null,"Decrease"]
["Poland","PIT: Unincorporated businesses/Self employment income","Neutral","Neutral","Tax waiver","Building revenues exemption - taxable building revenues determined for the period: 1. from March 1, 2020 to December 31, 2020, 2. from January 1, 2021 through the end of the month in which the epidemic state declared due to COVID-19 is revoked.",null,null,null,2020,"2020-11-28","2021-01-01",null,"Decrease"]
["Poland","PIT: Unincorporated businesses/Self employment income","Neutral","Neutral","Other","The revenue from remission of a support loan shall not constitute revenue under the regulations of personal income tax. ",null,null,"Improvement of financial liquidity of enterprises suffering from negative economic conseqences of COVID-19",2020,"2020-04-16","2020-04-16",null,"Decrease"]
["Poland","PIT: Unincorporated businesses/Self employment income","Neutral","Neutral","Other","Prolongation of the deadline for (1) transfer pricing report (TPR) for the selected group of related entities (2) filing a statement on preparation of transfer pricing documentation and applying prices compliant with the arm's length principle and (3) attaching a masterfile to the local transfer pricing documentation - for the selected group of related entities.","Simplify the tax system/ increase tax compliance","Simplify the tax system/ increase tax compliance","Reduction of administrative obligations related to transfer pricing reporting. ","2020-06-23","2020-06-19","2020-06-24","31.12.2020 / 30.04.2021","Neutral"]
["Poland","SSC: Employee","Decrease","Neutral","Tax waiver","SECTOR SHIELD 6.0: Exemption from payment of SSC (100%) for civil-law contractors from certain sectors from January to April 2021","Support employment or enhance skills","Encourage consumption","Decrease of financial burden for entrepreneurs hiring civil-law contractors and increase of disposable income for contractors whose revenue from all contracts does not exceed 100% of average wage and are not subjects to social insurance from other title.",2020,"2020-12-09","2020-12-16","2021-04-30","Decrease"]
["Poland","SSC: Employee","Unknown\\Not Applicable","Unknown\\Not Applicable","Enhanced benefit entitlement","Additional care benefit for parents who had to look after children of up to 8 years of age (or older if with disabilities), in case of closure of nurseries, kindergartens, schools or other educational facility.","Increase equity/fairness",null,"Supporting households. Providing income replacement for parents forced to look after their children, due to closure of educational facilities as a result of counter COVID-19 measures.",2020,"2020-03-02","12.03.2020 26.03.2020 01.09.2020 09.11.2020","25.03.2020 26.07.2020 20.09.2020 24.12.2020","Decrease"]
["Poland","SSC: Employee","Unknown\\Not Applicable","Unknown\\Not Applicable","Enhanced benefit entitlement","Additional care benefit for parents who had to look after children of up to 8 years of age (or older if with disabilities), in case of closure of nurseries, kindergartens, schools or other educational facility.","Increase equity/fairness",null,"Supporting households. Providing income replacement for parents forced to look after their children, due to closure of educational facilities as a result of counter COVID-19 measures.","2020/2021","23.12.2020,15.01.2021, 29.01.2021","2020-12-28","2021-02-14","Decrease"]
["Poland","SSC: Employer","Decrease","Neutral","Tax waiver","3-month exemption from payment of SSC (100%) for employers with 1-9 employees and reduction of SSC (50%) for employers with 10-49 employees, from March to May 2020","Support employment or enhance skills",null,"SSC are considered permanent cost of labour. In case when employers suffer rapid decline of turnover and income - as a result of counter-pandemic measures, many of them seek savings in personnel reductions. Introduced measure was targeted to mitigate impact of lockdown and support employment by decreasing some permanent costs of labour.",2020,"2020-03-02","2020-03-08","2020-06-30","Decrease"]
["Poland","SSC: Employer","Decrease","Neutral","Tax waiver","SECTOR SHIELD 5.0: Exemption from payment of SSC (100%) for entrepreneurs from sectors connected with tourism from July to September 2020","Support employment or enhance skills",null,"Decrease of financial burden for entrepreneurs (employers and self-employed) who experienced at least 75% decrease of revenues compared to the same period in 2019.",2020,"2020-09-17","2020-10-15","2020-11-30","Decrease"]
["Poland","SSC: Employer","Decrease","Neutral","Tax waiver","SECTOR SHIELD 6.0: Exemption from payment of SSC (100%) for entrepreneurs from certain sectors from July to September 2020","Support employment or enhance skills",null,"Decrease of financial burden for entrepreneurs (employers and self-employed) who experienced at least 75% decrease of revenues  compared to the same period in 2019.",2020,"2020-12-09","2020-12-30","2021-03-15","Decrease"]
["Poland","SSC: Employer","Decrease","Neutral","Tax waiver","SECTOR SHIELD 6.0: Exemption from payment of SSC (100%) for entrepreneurs from certain branches for September 2020","Support employment or enhance skills",null,"Decrease of financial burden for entrepreneurs (employers and self-employed) who experienced at least 40% decrease of revenues compared to November 2019.",2020,"2020-12-09","2020-12-30","2021-01-31","Decrease"]
["Poland","SSC: Employer","Decrease","Neutral","Tax waiver","SHIELD 7.0: Exemption from payment of SSC (100%) for entrepreneurs from certain sectors for January 2021","Support employment or enhance skills",null,"Decrease of financial burden for entrepreneurs (employers and self-employed) who experienced at least 40% decrease of revenues to the preceding month or similar period in 2020.",2021,"2021-01-19","2021-02-01","2021-03-31","Decrease"]
["Poland","SSC: Employer","Decrease","Neutral","Tax waiver","SHIELD 7.0: Exemption from payment of SSC (100%) for entrepreneurs from certain sectors from December 2020 to January 2021","Support employment or enhance skills",null,"Decrease of financial burden for entrepreneurs (employers and self-employed) who experienced at least 40% decrease of revenues to one of two months preceding month of submitting application, or to similar period in 2020.",2021,"2021-01-19","2021-02-01","2021-03-31","Decrease"]
["Poland","SSC: Self-employed","Decrease","Neutral","Tax waiver","3-month exemption from payment of SSC (100%) for self-employed, from March to May 2020","Support employment or enhance skills",null,"SSC are considered permanent cost of labour. In case when self-employed suffer rapid decline of turnover and income - as a result of counter-pandemic measures, many of them consider shutting down their businesses. Introduced measure was targeted to mitigate impact of lockdown and uphold small businesses, by decreasing some permanent costs of labour.",2020,"2020-03-02","2020-03-08","2020-06-30","Decrease"]
["Poland","CIT","Unknown\\Not Applicable","Decrease",null,"Introduction of a new tax solution - a special fund for investment purposes. In an economic sense, this solution enables faster settlement of the depreciation of fixed assets in tax costs, taking into account the current (\"classic\") taxation rules, i.e. the allowances and preferences provided for in the CIT Act. The taxpayer, already at the time of making a write-off for a separate investment fund, includes the amount of this write-off entirely as tax deductible costs. In practice, it means a much faster settlement of the investment in tax costs. The condition is that the funds accumulated in the tax year on this special fund should be spent on investment purposes within the statutory period. The new tax solution may be used by taxpayers operating in the form of a limited liability company or joint stock company, achieving revenues in the amount below PLN 100,000,000, of which less than 50% is passive. Moreover, taxpayers must employ at least 3 people and only natural persons may be shareholders of the company.","Support investment",null,"Support for small and medium enterprises",2019,"2020-11-28","2021-01-01",null,"Decrease"]
["Poland","CIT","New tax","New tax",null,"Introduction of an alternative and optional method of taxation in the corporate income tax - lump sum on the income of capital companies. The new taxation system links taxable income with the categories of balance sheet law and consists in changing the moment when the tax obligation arises, i.e. taxation of the profit is deferred until it is paid out from the company. In order to be able to use the new form of taxation the taxpayers must meet the conditions specified in the CIT Act. The new tax solution may be used by taxpayers operating in the form of a limited liability company or joint stock company, achieving revenues in the amount below PLN 100,000,000, of which less than 50% is passive. Moreover, taxpayers must employ at least 3 people and only natural persons may be shareholders of the company. The lump sum is elected for the period of the following four tax years and may be automatically extended for further four-year periods.","Support investment",null,"Support for small and medium enterprises",2019,"2020-11-28","2021-01-01",null,"Decrease"]
["Poland","CIT","Neutral","Neutral","Enhanced tax allowances or credits","Possibility of applying R&D relief during the tax year. It is necessary to conduct R&D activities during the tax year, within the meaning of the CIT Act, the purpose of which is to develop products necessary to counteract COVID-19. In the case od R&D relief. It is necessary to identify eligible tax costs in accordance with the catalog of eligible costs included in the CIT Act, and then reduce the advance on income tax by the sum of these costs. This provision is in force until the end of the fiscal year in which the COVID-19 epidemic was canceled.","Support R&D/innovation",null,"Support for enterprises","2020-03-31","2020-03-31","2020-03-31","The fiscal year in which the state of epidemic is canceled ","Neutral"]
["Poland","CIT","Neutral","Neutral","Enhanced tax allowances or credits","During 2020, CIT taxpayers were allowed to take into account the preferential tax rate of 5% on eligible income from IP (IP Box) used to counteract COVID-19 when calculating advances on income tax. This rule applies until the month in which the state of the epidemic declared for COVID-19 is cancelled.","Support R&D/innovation",null,"Support for enterprises","2020-03-31","2020-03-31","2020-03-31","The month in which the state of epidemic is canceled ","Neutral"]
["Poland","CIT",null,null,null,"Introduction of an obligation to inform about the implemented tax strategy. This obligation applies to taxpayers whose revenues in the preceding year exceeded the PLN equivalent of EUR 50 million, as well as to taxpayers operating in the form of a tax capital group, regardless of the amount of revenues generated by such group.","Increase equity/fairness","Increase tax certainty","Increasing the tax transparency",2020,"2020-11-28","2021-01-01",null,"Neutral"]
["Poland","CIT","Neutral","Decrease",null,"Increase of the limit of income entitling the taxpayer to apply the 9% tax rate from EUR 1,200,000 to EUR 2,000,000.","Increase equity/fairness",null,"Support for small enterprises",2020,"2020-11-28","2021-01-01",null,"Decrease"]
["Poland","CIT","Neutral","Neutral",null,"Inclusion of limited partnerships - granting to limited partnership, which has its registered office or management board in Poland, the status of an income tax taxpayer. Exemption from tax of the income of a limited partner on account of participation in the profit distributed by the limited partnership","Increase tax certainty","Increase equity/fairness","Ensure that the amount of tax paid by companies is linked to the actual place of generating income",2020,"2020-11-28","2021-01-01",null,"Increase"]
["Poland","CIT","Neutral","Neutral","Enhanced tax loss offset","Enabling CIT taxpayers, whose businesses sufffered negative economic consequences of COVID-19, to deduct losses incurred in 2020 from income earned in 2019. ",null,null,null,2020,"2020-03-31","2020-03-31","The month in which the state of epidemic is canceled ","Decrease"]
["Poland","CIT","Neutral","Decrease","Other","Introducing the possibility for CIT taxpayers of deduction from the tax base (when calculating the tax or tax advances) the amounts of donations (in cash or in kind, including portable computers) made from January 1, 2020, through the end of the month in which an epidemic state declared due to COVID-19 is revoked, for purposes related to countering COVID-19, to designated entities.",null,null,null,2020,"2020-03-31","2020-03-31","The month in which the state of epidemic is canceled ","Decrease"]
["Poland","CIT","Neutral","Neutral","Other","The deductibility of the cost of manufacture or purchase price of property or rights that are the subject of donations made between January 1, 2020 and the end of the month in which the state of epidemic declared due to COVID-19 is revoked, to entities and for purposes referred to in the regulations, to the extent that the cost of manufacture or purchase price was not deductible, including through depreciation deductions. ",null,null,null,2020,"2020-03-31","2020-03-31","The month in which the state of epidemic is canceled ","Decrease"]
["Poland","CIT","Neutral","Neutral","Tax waiver","Building revenues exemption - taxable building revenues determined for the period: 1. from March 1, 2020 to December 31, 2020, 2. from January 1, 2021 through the end of the month in which the epidemic state declared due to COVID-19 is revoked.",null,null,null,2020,"2020-11-28","2021-01-01","The month in which the state of epidemic is canceled ","Decrease"]
["Poland","CIT","Neutral","Neutral","Other","Option to opt out of simplified advances in 2020 and to calculate monthly advances on current income.\"Small taxpayers\" of CIT are able to opt out of simplified advances. Taxpayers who opt out of simplified advances for the period March-December 2020 calculate monthly advances on current income on general terms (paying lower advances improves their liquidity).",null,null,null,2020,"2020-03-31","2020-03-31","The month in which the state of epidemic is canceled ","Neutral"]
["Poland","CIT","Neutral","Neutral","Other","One-off depreciation - taxpayers that in 2020 purchased fixed assets which then will be used for the production of goods related to counteracting COVID-19 (i.e. protective masks, respirators, disinfectants, medical protective clothing, shoe protectors, gloves, glasses, goggles, hand hygiene products) are able to include such costs in tax deductible costs as a one-off depreciation write-off. ",null,null,null,2020,"2020-03-31","2020-03-31","The month in which the state of epidemic is canceled ","Neutral"]
["Poland","CIT","Neutral","Neutral","Tax filing extension","Postponed deadlines for annual CIT tax returns1. The postponement of the deadline for filing the annual CIT tax return and tax payment for the taxpayers whose tax year ends between December 1, 2019 and January 31, 2020. The deadline for such taxpayers was postponed to May 31.2. The postponement of the deadline for filing the annual CIT tax return and tax payment for taxpayers which tax year ends between December 1, 2019 and March 31, 2020 for non-governmental organizations and taxpayers achieving only tax-exempt income, as well as taxpayers operating in the public benefit sphere, if their revenues from this activity constitute at least 80% of all revenues. The deadline for such taxpayers was postponed to July 31.",null,null,null,2020,"2020-03-31","2020-03-31","The month in which the state of epidemic is canceled ","Neutral"]
["Poland","CIT","Neutral","Neutral","Other","Excluding the application of regulations in income taxes regarding the so-called bad debtsThe provisions on bad debts in CIT, under certain conditions, will not be applied to advance payments of debtors, who should take into account unpaid liabilities when calculating income tax advances. Thanks to this, the debtor will not have higher burdens and the creditor will benefit from the relief as it does today.",null,null,null,2020,"2020-03-31","2020-03-31","The month in which the state of epidemic is canceled ","Neutral"]
["Poland","CIT","Neutral","Neutral","Tax filing extension","Postponement of:• the deadline expiring in the period from March 31, 2020 to May 31, 2020 for legal persons, organizational units without legal personality and natural persons conducting business activity, to prepare and sent information referred to in art. 82 § 1 item 2 of the Tax Ordinance Act (ORD-U), up to the fifth month after the end of the tax year for which they are drawn up;• the deadline for sending by legal persons, organizational units without legal personality and natural persons who are entrepreneurs whose tax year ended in the period from December 31, 2019 to January 31, 2020, the information referred to in art. 26 section 3 point 2 of the CIT Act (IFT-2R), by the end of the fifth month of the year following the tax year in which the payments listed in art. 26 section 1 of this Act.",null,null,null,2020,"2020-03-31","2020-03-31","The month in which the state of epidemic is canceled ","Neutral"]
["Poland","CIT","Neutral","Neutral",null,"Implementation of the Council Directive (EU) 2017/952 of 29 May 2017 amending Directive (EU) 2016/1164 as regards disparities in the qualification of hybrid structures involving third countries. Provisions to prevent mismatches in the qualification of hybrid structures involving third countries, including on permanent establishments, hybrid transfers, importing mismatches and qualification mismatches related to dual tax residence.","Increase equity/fairness",null,"Fighting of tax base erosion, protection of public finance",2020,"2020-05-28","2021-01-01",null,"Increase"]
["Poland","CIT","Neutral","Neutral","Other","Prolongation of the deadline for (1) transfer pricing report (TPR) for the selected group of related entities (2) filing a statement on preparation of transfer pricing documentation and applying prices compliant with the arm's length principle and (3) attaching a masterfile to the local transfer pricing documentation - for the selected group of related entities.","Simplify the tax system/ increase tax compliance","Simplify the tax system/ increase tax compliance","Reduction of administrative obligations related to transfer pricing reporting. ","2020-06-23","2020-06-19","2020-06-24","31.12.2020 / 30.04.2021","Neutral"]
["Poland","Other corporate taxes","Neutral","Neutral","Other","1) Extension of the validity of certificates of residence which would expire during the COVID-19 epidemic,2) the possibility of confirming the tax residency by a copy of the certificate of residence,3) the possibility of submitting a statement that the data contained in the certificate of residence covering 2019 (possessed by the payer) is up-to-date.","Simplify the tax system/ increase tax compliance",null,"The amendment of the regulations in this respect is a response to the business sector, which pointed out that in some cases, especially in the circumstances of COVID-19, receiving the original certificate of residence is impossible.",2020,"2020-06-19","2020-06-24","depending on the pandemic ","Neutral"]
["Poland","VAT/GST","Decrease","Decrease","Tax rate reduction","Temporary introduction of 0% VAT rate for donations of certain goods related to healthcare (including medicinal and pharmaceutical products, disinfectants, diagnostic tests, certain personal protective equipment - face masks, gloves, protective clothing) to the hospitals dedicated to treat patients infected with SARS-CoV-2 and The Material Reserves Agency (from 1 February 2020) and from 25 April 2020 also to other health care institutions (including sanitary transport) and social care institutions affected by epidemic (i.a. nursing homes, shelters for homeless) - until the epidemic state in Poland is cancelled","Not applicable","Not applicable","Limitation of tax burden during the COVID-19 epidemic. Promoting donation of specific goods related to healthcare that are vital in the face of pandemic","2020-03-25","2020-03-25","2020-03-25","until the epidemic state in Poland is cancelled","Decrease"]
["Poland","VAT/GST","Decrease","Decrease","Tax rate reduction","8% rate for disinfectants - From 1 March 2020 until 30 June 2020","Not applicable","Not applicable","Introduction the reduced rate of 8%  for the delivery of disinfectants. From July 1, 2020, these goods are subject to the 8% rate permanently, based on the new VAT rate matrix applicable from that date.","2020-04-24","2020-04-24","2020-04-25","2020-06-30","Decrease"]
["Poland","VAT/GST","Decrease","Decrease","Tax rate reduction","A rate of 0% to supply of imported pharmaceutical products (financed with funds from public collection organized by public benefit organizations) intended to conduct therapies that were originally expected to be carried out abroad - which has become impossible due to the travel restrictions during COVID-19 epidemic","Not applicable","Not applicable","Limitation of tax burden during the COVID-19 epidemic","2020-04-24","2020-04-24","2020-04-25","until the epidemic state in Poland is cancelled","Decrease"]
["Poland","VAT/GST","Decrease","Decrease","Tax rate reduction","Temporaty introduction of  0% VAT rate for donations of computer equipment such as laptops and tablets to educational institutions, certain social care institutions and universities or to educational, charitable or humanitarian organisations which transferred them free of charge to above mentioned institutions - from 22 April until 30 June 2020 and from 1 September 2020 until the epidemic state in Poland is cancelled","Not applicable","Not applicable","Limitation of tax burden during the COVID-19 epidemic. Promoting donation of  computer equipment such as laptops and tablets to educational institutions, certain social care institutions and universities. ","April 2020","20.04.2020 ","22.04.2020 ","Until the epidemic state in Poland is cancelled","Decrease"]
["Poland","VAT/GST","Decrease","Decrease","Tax rate reduction","Temporary introduction of 0% VAT rate for supply, intra-community acquisition and import of COVID-19 vaccines being pharmaceutical products and tests for SARS-CoV-2 and the COVID-19 being in vitro diagnostic medical devices, meeting the conditions specified in the regulation - from 23 December 2020 until 31 December 2022 (implementation of the optional EU Directive).","Not applicable","Not applicable","Limitation of tax burden during the COVID-19 epidemic","December 2020","2020-12-18","2020-12-23","2022-12-31","Decrease"]
["Poland","VAT/GST","Neutral","Neutral",null,"Maintain the current level of VAT rates","Not applicable","Not applicable","Limitation of the fiscal deficit","October 2020","2020-10-07","2020-10-09","unitll the statutory coditions are fulfilled","Neutral"]
["Poland","VAT/GST","Neutral","Neutral",null,"Introduction of the optional National System of e-Invoicing (KSeF).Taxpayers will be able to issue electronic invoices and submitt them in a standardized format to the KSeF. Under the optional model the recipient will have to express their acceptance for receiving a  standardized e-invoice. Businesses will have access to the specific tools offered by the Ministry of Finance enabling issuing the e-invoices and submitting them to the KSeF free of charge.The standardization and automated book-keeping will reduce administrative burden and costs for businesses.Taxpayers using KSeF will benefit from faster VAT refunds and transfer of funds from the VAT account to the bank (business) account. It is envisaged that the optional KSeF will prepare the ground for smooth implementation of the mandatory KSeF upon EU derogation decision (taxpeyers will have the opportunity to get acquinted with the obligatory e-invoicing). ","Simplify the tax system/ increase tax compliance",null,"Paving the way for smooth implementation of the mandatory KSeF, increasing tax compliance, timeliness and effectiveness of anti-fraud and anti-evasion tax audits /controls. It would also give a boost to digitization of administration and reduction of costs and burdens inccured by business. ",2020,null,"2021-10-01",null,"Decrease"]
["Poland","Other excise duties","Unknown\\Not Applicable","Unknown\\Not Applicable","Tax waiver","Temporary tax waiver with regard to excise tax on novel tobacco products and liquid for electronic cigarettes applied from 1 July until 30 September 2020. Excise tax on liquid for electronic cigarettes and novel tobacco products has been imposed on 1 February 2018; however, until 30 June 2020 zero excise tax on these good applied. As of 1 July 2020 novel tobacco products and liquid for electronic cigarettes are taxed with the effective tax rates.See line 41 for details on excise tax on novel tobacco products and liquids used in electronic cigarettes.","Not applicable","Not applicable","To provide additional time for addressees of the measure to comply with new fiscal and administrative burden and as a result to cushion consequences of the COVID-10 pandemic.","2020-06-28","2020-06-30","2020-07-01","2020-09-30","Decrease"]
["Poland","Other taxes","Neutral","Neutral","Other","Postponing the entry into force of the Act on retail sales tax","Not applicable",null,"Support for entrepreneurs.","2020","2020-03-31","2020-03-31","2020-12-31","Decrease"]
["Poland","Other taxes","Unknown\\Not Applicable","Unknown\\Not Applicable","Other","Postponement of the deadline for submitting national (domestic) MDR information to the Head of the National Revenue Administration. The deadlines do not start or are suspended from March 31, 2020 until 30 days after the end of the epidemic threat and state of the epidemic announced in connection with Covid-19",null,null,"Reducing reporting obligations during the COVID pandemic",2020,"2020-05-28","2020-07-01"]
["Portugal","CIT","Neutral","Increase",null,"Introduction in the Portuguese CIT code of the definitions of hybrid mismatches (situations giving raise to deduction without inclusion or double deduction), double deduction, deduction without inclusion, associated enterprise and hybrid entity. Provisions regarding disallowed tax deductions resulting from hybrid mismatches, reverse hybrid mismatches and tax residency mismatches were also introduced. ","Raise revenues",null,null,null,"06-07-2020","07-07-2020",null,"Increase"]
["Portugal","CIT","Neutral","Increase",null,"Introduction of changes to the concept of permanent establishment, namely:- Consider the existence of a stable establishment when the facilities, platforms or ships used in the exploration of natural resources in Portugal last longer than 90 days, when currently a minimum period of 6 months is required;- Consider the existence of a stable establishment when there is provision of services in Portuguese territory for more than 183 days over a period of 12 months (at present there is no similar standard);- Extension of the concept of dependent agent which results in the existence of a permanent establishment, including when the agent maintains a deposit of goods in Portugal for delivery on behalf of a foreign company;- Exclusion of facilities or warehouses maintained to deliver goods under the concept of auxiliary or preparatory activities;- Introduction of an anti-abuse rule that aims to combat the fragmentation of activities carried out in Portuguese territory that could be seen as auxiliary or preparatory in isolation, but which, jointly, would not be seen, in particular, when these activities are developed by closely related companies.","Raise revenues",null,null,null,"31-12-2020","01-01-2021",null,"Increase"]
["Portugal","CIT","Neutral","Neutral",null,"Cooperatives, micro companies and SMEs can waive the obligation to make advance payments in 2021.","Not applicable",null,null,null,"31-12-2020","01-01-2021",null,"Decrease"]
["Portugal","CIT","Neutral","Neutral",null,"Cooperatives, micro companies and SMEs can request the full refund of the amount of  the special advance payment not yet offset.","Not applicable",null,null,null,"31-12-2020","01-01-2021",null,"Decrease"]
["Portugal","CIT","Neutral","Neutral",null,"Autonomous taxation – Introduction of a transitional provision applicable to cooperatives, as well as micro, small and medium sized companies in 2020 and 2021. Under this provision, the aggravated autonomous taxation (10%) is not applicable in the following circumstances: (i) The taxpayer obtained taxable profits in one of the previous three tax years, having complied timely with the filing of the CIT return and the Annual Statement (IES) concerning the two previous tax years; or (ii) The activity started in 2020 or 2021, or those years correspond to the first or second year of activity.","Not applicable",null,null,null,"31-12-2020","01-01-2021",null,"Decrease"]
["Portugal","CIT",null,null,"Enhanced tax loss offset","Portugal extended the carry forward of losses generated in the years of 2020 and 2021 by large companies from 5 to 12 years.",null,null,null,null,null,"25-07-2020"]
["Portugal","CIT",null,null,"Enhanced tax allowances or credits","In the supplementary state budget for 2020, Portugal introduced a new special investment tax credit (CFEI II) for investment expenses realized between the 1st of July 2020 and the 30th June 2021. This tax credit corresponds to a deduction on the CIT assessed of 20% of the investment expenses with the acquisition of tangible fixed assets, non-consumable biological assets and intangible assets, up to the limit of 5 million euros per taxpayer. This deduction is capped at 70% of the tax assessed.",null,null,null,null,null,"25-07-2020"]
["Portugal","CIT",null,null,"Tax payment deferral","Reduction in tax prepayments",null,null,null,null,null,"25-07-2020"]
["Portugal","VAT/GST","Decrease","Neutral",null,"Reduced rate of 13% to the supply of electricity in power contracts not exceeding 6,90 kVA, until 100 kWh during a period of 30 days (or, when acquired by large families, 150 kWh during a period of 30 days)",null,null,null,null,"24-09.2020","01-12-2020",null,"Decrease"]
["Portugal","VAT/GST","Neutral","Increase",null,"New rules on e-commerce ","Increase equity/fairness","Raise revenues","Transposition of an EU Directive",null,"24-08-2020","01-07-2021",null,"Increase"]
["Portugal","VAT/GST","Neutral","Neutral",null,"Simplication measures in the intra-community trade","Simplify the tax system/ increase tax compliance",null,"Transposition of an EU Directive",null,null,"01-01-2020",null,"Neutral"]
["Portugal","VAT/GST","Neutral","Neutral","Tax rate reduction","Reduced rate of 6% on masks and disinfectant gel","Improve health",null,"The measure was previously temporary."]
["Portugal","VAT/GST","Decrease","Neutral","Tax rate reduction","Zero rate on the supplies of certain medical equipment","Improve health",null,"Temporary prolongation of the measure "]
["Portugal","Environmentally-related taxes","Increase","Neutral",null,"Introduction of a 2EUR fee, per passenger, for air and water travel","Promote environmental sustainability","Raise revenues",null,null,"31-12-2020","01-01-2021",null,"Increase"]
["Portugal","Other excise duties","Decrease","Neutral",null,"50% tax reduction for alcoholoic drinks produced in Azores and Madeira and consumed in Continental Portugal","Not applicable",null,null,null,"31-12-2020","01-01-2021",null,"Decrease"]
["Portugal","Transaction taxes (movable and immovable property)","Neutral","Increase",null,"Uniformization of rules between different types of societies","Increase equity/fairness",null,null,null,"31-12-2020","01-01-2021",null,"Increase"]
["Portugal","Transaction taxes (movable and immovable property)","Decrease","Neutral",null,"Motor vehicles imported from the EU have a new table for tax reductions relative to the environmental component.","Increase equity/fairness",null,null,null,"31-12-2020","01-01-2021",null,"Decrease"]
["Slovak Republic","PIT: Unincorporated businesses/Self employment income","Neutral","Neutral",null,"Increase of a tax liability threshold that determines the obligation to pay quarterly advance payments from 2500 to 5000 euros","Simplify the tax system/ increase tax compliance",null,null,null,null,"01-01-2021",null,"Neutral"]
["Slovak Republic","PIT: Unincorporated businesses/Self employment income","Neutral","Increase",null,"Change of tax rate from 21 % to 15 % for all self-employed with incomes below EUR 49 790 per year","Raise revenues",null,null,null,null,"01-01-2021",null,"Increase"]
["Slovak Republic","SSC: Employee","Neutral","Increase",null,"Abolition of 13. and 14. wages exemption","Raise revenues",null,null,null,null,"01-01-2021",null,"Increase"]
["Slovak Republic","SSC: Employer","Neutral","Neutral","Tax waiver","Tax waiver of SSC for closed enterprises in April ","Not applicable",null,"COVID-19",null,null,"01-04-2020","30-04-2020","Decrease"]
["Slovak Republic","CIT","Neutral","Decrease","Enhanced tax loss offset","Reduction of tax base (carry over of losses, etc.). To improve liquidity situation for SMEs, business could use carry-forward losses up to EUR 1 million from the years 2015 to fully offset tax base for tax period 2019, if available. Eurostat ruled to have the fiscal effect in 2020.","Not applicable",null,"COVID-19",null,null,"01-01-2020","31-12-2020","Decrease"]
["Slovak Republic","CIT","Neutral","Increase",null,"Change of tax rate from 21 % to 15 % for all self-employed with incomes below EUR 49 790 per year","Raise revenues",null,null,null,null,"01-01-2021",null,"Increase"]
["Slovak Republic","Other corporate taxes","Decrease","Decrease",null,"Abolition of Bank levy since July 2020. Fiscal effect halfed in 2020, then full impact.","Increase equity/fairness",null,null,null,"30-06-2020","01-07-2020",null,"Decrease"]
["Slovak Republic","VAT/GST","Neutral","Decrease",null,"Correction of the VAT base on the supply of goods or services (EU legislation)","Not applicable",null,null,null,null,"01-01-2021",null,"Decrease"]
["Slovak Republic","VAT/GST","Neutral","Increase",null,"Abolition of the VAT exemption for shipments up to 22 euros from third countries","Raise revenues",null,null,null,null,"01-01-2021",null,"Increase"]
["Slovak Republic","VAT/GST","Decrease","Neutral","Other","Temporary exemptions of respirators FFP2/FFP3 from VAT","Improve health",null,"COVID-19",null,null,"01-03-2021","30-04-2021","Decrease"]
["Slovak Republic","Other excise duties","Increase","Neutral",null,"Increasing of tax rates for tobbacco products in the years 2021, 2022 and 2023","Raise revenues",null,null,null,null,"01-01-2021",null,"Increase"]
["Slovak Republic","Other taxes","Decrease","Decrease",null,"Changes in motor vehicle taxation. Retrospective effect on the year t-1","Boost economic growth",null,null,null,null,"01-10-2020",null,"Decrease"]
["Slovenia","PIT: Earned income","Neutral","Decrease","Tax waiver","Reduction of tax base for potential market income from production on agricultural land in the amount of 50% of cadastral income ","Support employment or enhance skills",null,"Immediate crisis response",null,"10-04-2020","01-01-2020","01-12-2020","Decrease"]
["Slovenia","PIT: Earned income","Neutral","Neutral","Other","The increase of the dedication of a portion of the personal income tax (increase form 0,5 % to 1 %) for donation for general purpose and political parties or representative trade unions ","Not applicable",null,"Immediate crisis response",null,"30-12-2020","01-01-2021",null,"Decrease"]
["Slovenia","PIT: Earned income","Neutral","Decrease","Tax waiver","Reduction of tax base for potential market income from production on agricultural land in the amount of 50% of cadastral income ","Support employment or enhance skills",null,"Immediate crisis response",null,"30-12-2020","01-01-2021","31-12-2021","Decrease"]
["Slovenia","PIT: Unincorporated businesses/Self employment income","Neutral","Neutral","Tax payment deferral","Taxpayers can delay a deadline for submitting tax return of the advance payment of personal income tax on income from the activity for 2 months.","Support employment or enhance skills",null,"Immediate crisis response: to enhance business cash-flow.",null,"20-03-2020","29-03-2020",null,"Neutral"]
["Slovenia","PIT: Unincorporated businesses/Self employment income","Neutral","Neutral","Tax payment deferral","Taxpayers can opt to postpone the payment of the PIT from activity for up to 24 months or to pay the liability in 24 monthly instalments, if there are reductions in revenue due to the COVID-19 pandemic.","Support employment or enhance skills",null,"Immediate crisis response: to enhance business cash-flow.",null,"20-03-2020","29-03-2020",null,"Decrease"]
["Slovenia","PIT: Unincorporated businesses/Self employment income","Neutral","Neutral","Tax payment deferral","Defferal for the advance payment of the PIT on income from the activity for April and May 2020 (until April 2021 when tax returns for 2020 are due) .","Support employment or enhance skills",null,"Immediate crisis response: to enhance business cash-flow.",null,"02-04-2020","11-04-2020","31-05-2020","Decrease"]
["Slovenia","PIT: Unincorporated businesses/Self employment income","Neutral","Neutral","Tax payment deferral","The postponment of the PIT from activity advance payments for up to 24 months or to pay the liability in 24 monthly instalments. ","Support employment or enhance skills",null,"Immediate crisis response: to enhance business cash-flow.",null,"25-11-2020","28-11-2020","31-03-2021","Decrease"]
["Slovenia","SSC: Employee","Neutral","Neutral","Tax waiver","Exemption of payment of employees' social security insurance contributions for all employees that wait for work due to temporary incapacity of employer to provide work for business reasons or \"force majeure\".","Support employment or enhance skills",null,"Immediate crisis response: to enhance business cash-flow.",null,"02-04-2020","13-03-2020","31-05-2020","Decrease"]
["Slovenia","SSC: Employee","Neutral","Neutral","Tax waiver","Exemption from payment of employees' pension and disability insurance contributions (including contributions for profesional pensions) for employees that continued working in the employment relationship, for the period from 13 March 2020 to 31 May 2020.","Support employment or enhance skills",null,"Immediate crisis response: to enhance business cash-flow.",null,"02-04-2020","13-03-2020","31-05-2020","Decrease"]
["Slovenia","SSC: Employee","Neutral","Neutral","Tax payment deferral","The postponment of the SSCs payments for up to 24 months or to pay the liability in 24 monthly instalments. ","Support employment or enhance skills",null,"Immediate crisis response: to enhance business cash-flow.",null,"25-11-2020","28-11-2020","31-03-2021","Decrease"]
["Slovenia","SSC: Employer","Neutral","Neutral","Tax waiver","Exemption of payment of employers' social security insurance contributions for all employees that wait for work due to temporary incapacity of employer to provide work for business reasons or \"force majeure\".","Support employment or enhance skills",null,"Immediate crisis response: to enhance business cash-flow.",null,"02-04-2020","13-03-2020","31-05-2020","Decrease"]
["Slovenia","SSC: Employer","Neutral","Neutral","Tax waiver","Exemption from payment of employers' pension and disability insurance contributions (including contributions for profesional pensions) for employees that continued working in the employment relationship, for the period from 13 March 2020 to 31 May 2020.","Support employment or enhance skills",null,"Immediate crisis response: to enhance business cash-flow.",null,"02-04-2020","13-03-2020","31-05-2020","Decrease"]
["Slovenia","SSC: Employer","Neutral","Neutral","Tax payment deferral","The postponment of the SSCs payments for up to 24 months or to pay the liability in 24 monthly instalments. ","Support employment or enhance skills",null,"Immediate crisis response: to enhance business cash-flow.",null,"25-11-2020","28-11-2020","31-03-2021","Decrease"]
["Slovenia","SSC: Self-employed","Neutral","Neutral","Tax payment deferral","Deferral of payment of SSCs for self-employed persons who have no other employees and for farmers for three months. The total value of deferred contributions, excluding interest on late payment, will have to be paid by 31 March 2022 at the latest.","Support employment or enhance skills",null,"Immediate crisis response: to enhance business cash-flow.",null,"20-03-2020","29-03-2020",null,"Decrease"]
["Slovenia","SSC: Self-employed","Neutral","Neutral","Tax waiver","Exemption of payment of SSCs for self-employed persons, farmers for three months. ","Support employment or enhance skills",null,"Immediate crisis response: to enhance business cash-flow.",null,"02-04-2020","11-04-2020","31-05-2020","Decrease"]
["Slovenia","CIT","Neutral","Neutral","Tax payment deferral","Taxpayers can delay a deadline for submitting tax return of the advance payment of CIT for 2 months.","Support employment or enhance skills",null,"Immediate crisis response: to enhance business cash-flow.",null,"20-03-2020","29-03-2020",null,"Neutral"]
["Slovenia","CIT","Neutral","Neutral","Tax payment deferral","Taxpayers can opt to postpone the payment of the CIT liability for up to 24 months or to pay the liability in 24 monthly instalments, if there are reductions in revenue due to the COVID-19 pandemic.","Support employment or enhance skills",null,"Immediate crisis response: to enhance business cash-flow.",null,"20-03-2020","29-03-2020",null,"Decrease"]
["Slovenia","CIT","Neutral","Neutral","Tax payment deferral","Defferal for the advance payment of the CIT for April and May 2020 (until April 2021 when tax returns for 2020 are due).","Support employment or enhance skills",null,"Immediate crisis response: to enhance business cash-flow.",null,"02-04-2020","11-04-2020","31-05-2020","Decrease"]
["Slovenia","CIT","Neutral","Neutral","Tax payment deferral","The postponment of the CIT advance payments for up to 24 months or to pay the liability in 24 monthly instalments. ","Support employment or enhance skills",null,"Immediate crisis response: to enhance business cash-flow.",null,"25-11-2020","28-11-2020","31-03-2021","Decrease"]
["Slovenia","VAT/GST","Neutral","Decrease","Tax waiver","Temporary exemption of VAT from supplies and the acquisition of protective and medical equipment if the goods are delivered to central or local government or charity organizations.","Improve health",null,"Immediate crisis response: to support health system.",null,"30-04-2020","13-04-2020","31-07-2020","Neutral"]
["Slovenia","VAT/GST","Neutral","Neutral","Tax payment deferral","The postponment of theVAT payments for up to 24 months or to pay the liability in 24 monthly instalments. ","Support employment or enhance skills",null,"Immediate crisis response: to enhance business cash-flow.",null,"25-11-2020","28-11-2020","31-03-2021","Decrease"]
["Slovenia","VAT/GST","Neutral","Decrease","Tax waiver","Temporary exemption of VAT from supplies and the acquisition of protective and medical equipment if the goods are delivered to central or local government or charity organizations.","Improve health",null,"Immediate crisis response: to support health system.",null,"27-11-2020","01-11-2020","30-04-2021","Decrease"]
["Slovenia","Environmentally-related taxes","Decrease","Unknown\\Not Applicable",null,"On 1st of January 2021 came into force a new Motor Vehicle Tax Act. The aim of this tax is to reduce the existing taxation of motor vehicles and to automate and speed up the procedures for assessing the motor vehicle tax by made it more digital. The tax base is not anymore the purchase price of the vehicle. The tax is now determined on CO2 emission, fuel consumption, as well as new EURO standards.","Promote environmental sustainability","Encourage consumption","Pursuing environmental objectives and automating and speeding up motor vehicle tax assessment procedures",null,"29-12-2020","01-01-2021",null,"Decrease"]
["Slovenia","Health-related taxes","Increase","Unknown\\Not Applicable",null,"Increase in minimum excise duty from EUR 114 to EUR 120 per 1 000 cigarettes. ","Improve health","Raise revenues","Improve public health through higher cigarettes' prices along with additional revenues ",null,"03-09-2020","01-10-2020",null,"Increase"]
["Slovenia","Other taxes","Neutral","Neutral","Tax payment deferral","Taxpayers can opt to postpone the payment of other tax liabilities (applicable to all withholding tax and income tax advance payments) for up to 24 months or to pay the liability in 24 monthly instalments, if there are reductions in revenue due to the COVID-19 pandemic.","Support employment or enhance skills",null,"Immediate crisis response: to enhance business cash-flow.",null,"20-03-2020","29-03-2020",null,"Decrease"]
["Slovenia","Other taxes","Neutral","Neutral","Tax payment deferral","The postponment of all other tax payments for up to 24 months or to pay the liability in 24 monthly instalments. The option to postopne payments is available to legal and natural persons for the income from the acitvity.","Support employment or enhance skills",null,"Immediate crisis response: to enhance business cash-flow.",null,"25-11-2020","28-11-2020","31-03-2021","Decrease"]
["Spain","PIT: Earned income","Neutral","Neutral",null,"Increased PIT credits for donations to nonprofit organizations and patronage",null,null,null,null,"2020-05-05","2020-01-01",null,"Decrease"]
["Spain","PIT: Earned income","Neutral","Decrease","Enhanced tax allowances or credits","PIT exemption of the Guaranteed Minimum Vital Income","Increase equity/fairness",null,null,null,"2020-12-29","01-06-2020",null,"Decrease"]
["Spain","PIT: Earned income","Increase","Neutral",null,"PIT new state´s tax bracket introduced with a maximum marginal tax rate (24.5%) for taxable income over EUR 300,000","Increase equity/fairness","Raise revenues","Aimed at raising taxation on higher incomes so as to strengthen the welfare state and reduce inequalities ","2020-10-27","2020-12-30","2021-01-01",null,"Increase"]
["Spain","PIT: Earned income","Neutral","Increase",null,"A lower ceilling EUR 2,000 (from EUR 8,000) applies for annual contributions made by individuals to welfare systems (e.g. pension plans). However, the overall deductible ceiling may reach up to EUR 10,000 including employer's contributions.","Increase equity/fairness","Raise revenues","Aimed at raising taxation on higher incomes so as to strengthen the welfare state and reduce inequalities ","2020-10-27","2020-12-30","2021-01-01",null,"Increase"]
["Spain","PIT: Unincorporated businesses/Self employment income","Neutral","Decrease","Enhanced tax allowances or credits","Landlords (other than large landlords) renting premises to tenants in the tourism, catering and commerce sector may count as a deductible expense the amount of rent voluntarily agreed (as of 14 March 2020) for the months of January to March 2021.","Support employment or enhance skills",null,null,null,"2020-12-22","2021-01-01",null,"Decrease"]
["Spain","PIT: Unincorporated businesses/Self employment income","Increase","Neutral",null,"PIT new state´s tax bracket introduced with a maximum marginal tax rate (24.5%) for taxable income over EUR 300,000","Increase equity/fairness","Raise revenues","Aimed at raising taxation on higher incomes so as to strengthen the welfare state and reduce inequalities ","2020-10-27","2020-12-30","2021-01-01",null,"Increase"]
["Spain","PIT: Unincorporated businesses/Self employment income","Neutral","Increase",null,"A lower tax deduction EUR 2,000 (from EUR 8,000) applies for annual contributions made by individuals to welfare systems (e.g. pension plans)","Increase equity/fairness","Raise revenues","Aimed at raising taxation on higher incomes so as to strengthen the welfare state and reduce inequalities ","2020-10-27","2020-12-30","2021-01-01",null,"Increase"]
["Spain","PIT: Unincorporated businesses/Self employment income","Neutral","Neutral","Tax filing extension","The Decree has established a deferral for the payment of those taxes not exceeding the amount of EUR 30,000 (i.e. the amount which permits deferral without providing a guarantee), which submission and payment period, either by assessment or self-assessment, applies from 13 March 2020 to 30 May 2020. Only taxpayers with a turnover not exceeding EUR 6,010,121,04 in 2019 are entitled to the deferral. The deferral will apply for 6 months and no interest will accrue during the first 3 months of deferral.",null,null,null,null,"12-03-2020","13-03-2020"]
["Spain","PIT: Savings","Increase","Neutral",null,"PIT new tax bracket introduced to income from savings with a maximum tax rate (26%) for taxable income over EUR 200,000","Increase equity/fairness","Raise revenues","Aimed at raising taxation on higher incomes so as to strengthen the welfare state and reduce inequalities ","2020-10-27","2020-12-30","2021-01-01",null,"Increase"]
["Spain","CIT","Neutral","Neutral","Enhanced tax allowances or credits","Enhanced CIT credits for film productions","Support investment",null,null,null,"2020-05-05","2020-01-01",null,"Decrease"]
["Spain","CIT","Neutral","Neutral","Enhanced tax allowances or credits","Enhanced tax credits for technological innovation in the automotive sector","Support R&D/innovation",null,null,null,"2020-06-23","2020-01-01","2021-12-31","Decrease"]
["Spain","CIT","Neutral","Neutral","Other","Free depreciation for investments in the sustainable or connected electric mobility value chain. For operating investments from 02/04/2020 to 30/06/2021","Support investment",null,null,null,"2020-06-23","2020-04-02","2021-06-30","Decrease"]
["Spain","CIT","Neutral","Increase",null,"Full (100%) exemption of dividends and capital gains derived from resident and non-resident companies is reduced to 95%. However, the 100% exemption remains for dividends received from subsidiaries established as from 1 January 2021 by resident companies with a turnover not exceeding EUR 40 million in the previous year. The exemption applies for a period of 3 years following the year of incorporation of the subsidiary.","Increase equity/fairness","Raise revenues",null,"2020-10-27","2020-12-30","2021-01-01",null,"Increase"]
["Spain","CIT","Neutral","Neutral","Tax filing extension","Royal Decree-Law 8/2020 of 17 March 2020 suspended the 3-month period starting from the closing of the financial year to prepare and approve the annual accounts and established that such 3-month period will restart once the state of alarm ended. The additional measures amend Royal Decree-Law 8/2020 to establish that the extended period will be considered to start on 1 June 2020 (not at the end of the state of alarm) and will be reduced to a 2-month period (instead of the 3-month period).",null,null,null,null,null,"17-03-2020"]
["Spain","CIT","Neutral","Neutral","Tax payment deferral","The Decree has established a deferral for the payment of those taxes not exceeding the amount of EUR 30,000 (i.e. the amount which permits deferral without providing a guarantee), which submission and payment period, either by assessment or self-assessment, applies from 13 March 2020 to 30 May 2020. Only taxpayers with a turnover not exceeding EUR 6,010,121,04 in 2019 are entitled to the deferral. The deferral will apply for 6 months and no interest will accrue during the first 3 months of deferral.",null,null,null,null,"12-03-2020","13-03-2020"]
["Spain","VAT/GST","Decrease","Neutral","Tax rate reduction","Super-reduced VAT rate (4%) applied to digital books, newspapers and magazines","Encourage consumption",null,null,null,"2020-04-21","2020-04-23",null,"Decrease"]
["Spain","VAT/GST","Decrease","Neutral","Tax rate reduction","Super-reduced VAT rate (4%) applied to disposable surgical masks","Improve health",null,null,null,"17-11-2020","2020-11-19","2021-12-31","Decrease"]
["Spain","VAT/GST","Decrease","Neutral","Tax rate reduction","0% VAT rate on the supply,import and intra-Community acquisition of medical equipment by public, non-profit entities and hospitals to combat the effects of Covid-19","Improve health",null,null,null,"21-04-2020","2020-04-23","2021-04-30","Decrease"]
["Spain","VAT/GST","Decrease","Neutral","Tax rate reduction","0% VAT rate on the supply, import and intra-Community acquisition of medical devices for in vitro SARS-CoV-2 diagnosis; delivery of SARS-CoV-2 EC authorized vaccines, as well as its transport, storage and distribution","Improve health",null,null,null,"2020-12-22","2020-12-24","2022-12-31","Decrease"]
["Spain","VAT/GST","Increase","Neutral",null,"VAT rate raised to 21% (from 10%) for sugar-sweetened drinks, except for baby milk beverages deemed food supplement for special dietary needs. ","Improve health","Raise revenues","Aimed to rationalize and promote its responsible consumption, particularly among children and young people","2020-10-27","2020-12-30","2021-01-01",null,"Increase"]
["Spain","VAT/GST",null,null,"Tax filing extension","VAT registered businesses with a turnover below €600,000 per annum in 2019 can delay filing and payments of their VAT Q1 or monthly submissions until 20 May 2020. Unlike earlier measures, businesses do not need to apply for this postponement.",null,null,null,"23-04-2020"]
["Spain","Recurrent taxes on (net) wealth","Increase","Neutral",null,"Net Wealth top rate increased to 3.5% (from 2.5%) for tax bases over EUR 10,695,996.06, and its application is extended indefinitely","Increase equity/fairness","Raise revenues","Aimed at attaining public finances consolidation","2020-10-27","2020-12-30","2021-01-01",null,"Increase"]
["Spain","Other taxes","Increase","Neutral",null,"Tax on Insurance Premiums rate increased to 8% (from 6%)","Raise revenues",null,"Aimed at attaining public finances consolidation","2020-10-27","2020-12-30","2021-01-01",null,"Increase"]
["Sweden","PIT: Earned income","Neutral","Decrease","Tax payment deferral"," Increased Limit on Tax Allocation Reserve","Boost economic growth",null,"Strengthen the financial position of companies and reduce the incidence and consequences of temporary financial problems for companies as a result of the outbreak of covid-19 and the measures taken to reduce its spread. ","25-03-2020","06-04-2020","01-01-2019",null,"Increase"]
["Sweden","PIT: Earned income","Neutral","Decrease",null,"Increased basic allowance for elderly people",null,null,null,null,null,"01-01-2021"]
["Sweden","PIT: Earned income","Neutral","Decrease",null,"Additional services included in the tax reduction for household work and raised maximum amount",null,null,null,null,null,"01-01-2021"]
["Sweden","PIT: Earned income","Neutral","Unknown\\Not Applicable",null,"Tax reduction for the installation of green technology","Promote environmental sustainability",null,"Former cash supports converted to a tax reduction for simplication.",null,null,"01-01-2021",null,"Decrease"]
["Sweden","PIT: Earned income","Neutral","Neutral","Tax waiver","Changed method to value free meals at work","Simplify the tax system/ increase tax compliance",null,"No longer possible to use the former valuation method","21-09-2020",null,"01-01-2021",null,"Neutral"]
["Sweden","PIT: Earned income","Neutral","Decrease","Enhanced tax allowances or credits","Tax credit for taxable income","Not applicable",null,"Part of the green tax shift","21-09-2020",null,"01-01-2021",null,"Decrease"]
["Sweden","PIT: Earned income","Neutral","Decrease","Tax waiver","Temporary tax credit for earned income to compensate for increased work related costs due to covid 19","Boost economic growth",null,"Covid","21-09-2020",null,"01-01-2021","31-12-2022","Decrease"]
["Sweden","PIT: Earned income","Neutral","Decrease",null,"Extended period of tax relief for foreign experts, from 3 to 5 years","Support R&D/innovation",null,null,"24-06-2020",null,"01-01-2021",null,"Decrease"]
["Sweden","PIT: Earned income","Unknown\\Not Applicable","Decrease","Tax waiver","Changes tax regulation for food benefit in certain cases (BP21)",null,null,"Covid",null,null,"01-04-2020"]
["Sweden","PIT: Earned income","Neutral","Increase",null,"Company car benefit: adjusted taxable values","Increase equity/fairness",null,"Adjust taxable values to accurate market values",null,null,"01-07-2021",null,"Increase"]
["Sweden","PIT: Earned income","Neutral","Increase",null,"Raised age for eligibility of increased basic allowance and reduced SSC for older persons",null,null,"Age limit raised to correspond to the pension system","21-09-2020",null,"01-01-2023",null,"Increase"]
["Sweden","PIT: Savings","Neutral","Decrease",null,"Tax deductibility of investments of natural persons in small enterprises","Not applicable",null,null,"17-12-2019",null,"01-08-2020",null,"Increase"]
["Sweden","PIT: Savings","Unknown\\Not Applicable","Decrease",null,"Abolision of the standard income on deferral amount","Not applicable",null,"Stimulate mobility in and improve the functioning of the housing market","20-09-2020",null,"01-01-2021",null,"Decrease"]
["Sweden","SSC: Employer","Decrease","Neutral","Tax waiver","Temporary reduction of SSC for employers","Support employment or enhance skills",null,"Temporarily reduce the SSC for employers to reduce the risk of lay-offs","25-03-2020",null,"01-03-2020",null,"Decrease"]
["Sweden","SSC: Employer","Decrease","Neutral","Tax rate reduction","Temporary reduced SSC for employed youth 19-23 years old","Support employment or enhance skills",null,"Temporarily reduce the SSC for young employees to stimulate their employment as well as to support companies in many of the sectors severely affected by the pandemic.","21-09-2020",null,"06-02-2021","31-03-2023","Decrease"]
["Sweden","SSC: Employer","Decrease","Neutral","Tax rate reduction","Reduction of employer SSC for the first employee is temporarily increased to two employees","Support employment or enhance skills",null,"Temporarily increase the reduction of employer SSC för the first employee to two employees to stimulate the economy due to the pandemic","21-09-2020",null,"01-07-2021",null,"Decrease"]
["Sweden","SSC: Employer","Decrease","Neutral",null,"A further increase in the reduction of SSC for persons working with R&D","Support R&D/innovation",null,null,"21-09-2020",null,"01-07-2021",null,"Decrease"]
["Sweden","SSC: Self-employed","Decrease","Neutral","Tax waiver","Temporary reduction of SSC for self-employed",null,null,null,"25-03-2020",null,"01-01-2020",null,"Decrease"]
["Sweden","CIT","Neutral","Decrease",null,"Amended loss deduction rules concerning companies affected by the general interest limitation rule",null,null,"Technical adjustment",null,null,"01-01-2021"]
["Sweden","CIT","Neutral","Decrease",null,"Investment Tax Incentive","Support investment","Boost economic growth","Bringing forward investments, incentivizing investments",null,null,"01-01-2022"]
["Sweden","Other corporate taxes","New tax","New tax",null,"Tax increase on the financial sector","Not applicable",null,null,"21-09-2020",null,"01-01-2023",null,"Increase"]
["Sweden","VAT/GST","Neutral","Neutral",null,"VAT reverse charge on supplies of mobile telephones and certain other electronic devices","Simplify the tax system/ increase tax compliance",null,null,"21-09-2020",null,"01-04-2021",null,"Increase"]
["Sweden","Environmentally-related taxes","Increase","Neutral",null,"Higher energy tax on certain use of electricity ","Not applicable",null,"Ensure ETD minimum level","21-09-2020",null,"01-01-2021",null,"Increase"]
["Sweden","Environmentally-related taxes","Increase","Neutral",null,"Abolished tax exemptions for certain renewables in heat generation","Not applicable",null,null,"21-09-2020",null,"01-01-2021",null,"Increase"]
["Sweden","Environmentally-related taxes","Decrease","Neutral",null,"Changed requirements for tax exemption of biogas and introduced exemption for biopropane as a heating fuel","Promote environmental sustainability",null,null,"21-09-2020",null,"01-01-2021",null,"Decrease"]
["Sweden","Environmentally-related taxes","Increase","Neutral",null,"Abolished reduction of energy tax for heating fuels in industry","Promote environmental sustainability",null,null,"21-09-2020",null,"01-07-2021",null,"Increase"]
["Sweden","Environmentally-related taxes","Increase","Neutral",null,"Abolished reduction of energy tax in agriculture, forestry and aquaculture","Promote environmental sustainability",null,null,"21-09-2020",null,"01-07-2021",null,"Increase"]
["Sweden","Environmentally-related taxes","Decrease","Neutral",null,"Adjusted exemption from energy tax on electrcity tax  for e.g. solar power and lower energy tax through higher capacity limits for own production of renewable electricity","Promote environmental sustainability",null,null,"21-09-2020",null,"01-07-2021",null,"Decrease"]
["Sweden","Environmentally-related taxes","Decrease","Neutral",null,"Paused GDP indexation of petrol and diesel","Not applicable",null,"To meet increased fuel prices as a result of increased blending of biofuels, the GDP indexation of the fuel taxes on petrol and diesel are paused until the next control station for the reduction obligation.","21-09-2020",null,"01-01-2021",null,"Decrease"]
["Sweden","Environmentally-related taxes","Neutral","Increase",null,"Congestion tax in the Marieholm Tunnel","Promote environmental sustainability",null,null,null,null,"01-01-2021",null,"Increase"]
["Sweden","Environmentally-related taxes","Increase","Neutral",null,"Enhanced and simplified environmental governance in the bonus-malus system for new light vehicles","Promote environmental sustainability",null,"Promote environmental friendly vehicles","21-09-2020",null,"01-04-2021",null,"Increase"]
["Sweden","Health-related taxes","Neutral","Increase",null,"Taxation of foreign sellers for the chemical tax","Increase equity/fairness",null,null,"15-04-2020",null,"01-10-2020",null,"Increase"]
["Sweden","Health-related taxes","Neutral","Increase",null,"Taxation of other tobacco products","Simplify the tax system/ increase tax compliance",null,"To make tobacco taxation comprehensive, clearer and prevent tax evasion","21-09-2020",null,"01-07-2021"]
["Sweden","Health-related taxes","Increase","Increase",null,"Taxation of e-liquids with high nicotine strength","Improve health",null,null,"21-09-2020",null,"01-01-2021"]
["Sweden","Health-related taxes","Increase","Neutral",null,"Increased tax on alcoholic beverages","Improve health",null,null,"21-09-2020",null,"01-01-2023"]
["Sweden","Health-related taxes","Increase","Neutral",null,"Increased tax on tobacco products","Improve health",null,null,"21-09-2020",null,"01-01-2023"]
["Sweden","Health-related taxes",null,null,null," Tax on hazardous chemicals in clothing and footwear",null,null,null,null,null,"01-08-2021"]
["Sweden","Other taxes",null,null,"Tax waiver","Changes tax regulation for food benefit in certain cases (EÄB6 och EÄB11)","Not applicable"]
["Sweden","Other taxes","Unknown\\Not Applicable","Unknown\\Not Applicable","Tax payment deferral","Extended possibilities to defer tax payments temporary","Not applicable",null,"Liquidity support","12-01-2021","03-02-2021","05-02-2021","12-02-2023","Decrease"]
["Switzerland","PIT: Earned income",null,null,null,"Increase in child deduction from CHF 6,500 to CHF 10,000. Increase in deduction for child care from third party from currently max. CHF 10,100 to CHF 25,000.","Support employment or enhance skills","Increase equity/fairness","This measure was rejected by popular vote on 17 May 2020."]
["Switzerland","PIT: Earned income","Neutral","Neutral","Tax payment deferral","Interest on arrears was postponed until the end of calender year 2020.","Increase equity/fairness",null,"Improve taxpayers' short term financial situation.","20-03-2020","20-03-2020","01-03-2020","31-12-2020","Decrease"]
["Switzerland","SSC: Employer","Neutral","Neutral","Tax payment deferral","Interest on arrears was postponed until the end of June 2020 or end of september when agreeing to installments.","Increase equity/fairness",null,"Improve taxpayers' short term financial situation.","29-04-2020","21-03-2020","29-04-2020","30-06-2020","Decrease"]
["Switzerland","SSC: Self-employed","Neutral","Neutral","Tax payment deferral","Interest on arrears was postponed until the end of June 2020 or end of september when agreeing to installments.","Increase equity/fairness",null,"Improve taxpayers' short term financial situation.","29-04-2020","21-03-2020","29-04-2020","30-06-2020","Decrease"]
["Switzerland","CIT","Neutral","Neutral","Tax payment deferral","Interest on arrears was postponed until the end of June 2020 or end of september when agreeing to installments.","Increase equity/fairness",null,"Improve taxpayers' short term financial situation.","20-03-2020","20-03-2020","01-03-2020","31-12-2020","Decrease"]
["Switzerland","VAT/GST","Neutral","Neutral","Tax payment deferral","Interest on arrears was postponed until the end of calender year 2020.","Increase equity/fairness",null,"Improve taxpayers' short term financial situation.","20-03-2020","20-03-2020","21-03-2020","31-12-2020","Decrease"]
["Switzerland","VAT/GST","Neutral","Neutral","Tax payment deferral","Up to three months free extension for submission of VAT statements without justification.","Increase equity/fairness",null,"Improve taxpayers' short term financial situation.","20-03-2020","20-03-2020","21-03-2020","31-12-2020","Decrease"]
["Switzerland","VAT/GST","Neutral","Neutral","Tax payment deferral","Accelerated VAT refund on request.","Increase equity/fairness",null,"Improve taxpayers' short term financial situation.","20-03-2020","20-03-2020","21-03-2020","31-12-2020","Neutral"]
["Switzerland","VAT/GST","Neutral","Neutral","Other","Simplified requirements for the allocation of a second balance tax rate.","Increase equity/fairness",null,"Improve taxpayers' short term financial situation.","07-04-2020",null,null,null,"Decrease"]
["Switzerland","VAT/GST","Neutral","Decrease","Tax waiver","covid tests are exempt - provided the legal requirements are met (Art. 21 Para. 2 No. 2/3 MWSTG in conjunction with. Art. 35 para. 2 MWSTV; see also new Art. 35 para. 2 let. o MWSTV). For pharmacists and employees of test centres pursuant to Art. 26 para. 2 let. b of the Covid 19 Ordinance 3 of 19 June 2020 (COVID III Ordinance), the exemption applies in principle only from 22 June 2020 to 31 December 2021.","Increase equity/fairness",null,"Improve taxpayers' short term financial situation.",null,"18-12-2020","22-06-2020","31.12.2021","Decrease"]
["Switzerland","VAT/GST","Neutral","Decrease","Tax waiver","Covid vaccinations - insofar as the legal requirements are met - are exempt (Art. 21 Para. 2 No. 2/3/8 MWSTG in conjunction with. Art. 35 para. 2 VATO; see also new Art. 35 para. 2 let. p VATO); temporal application in principle from 1 February 2021 to 31 December 2021; before and after that, the general principles on vaccination again apply (i.e., excluded are: The administration and application of medicines by the person treating the patient as part of a medical treatment. This also includes vaccination for the prevention of diseases, including vaccination before travelling abroad).","Increase equity/fairness",null,"Improve taxpayers' short term financial situation.",null,"27-01-2021","01-02-2021","31.12.2021","Decrease"]
["Turkey","PIT: Earned income","Neutral","Decrease",null,"The Law on Restructuring of Certain Public Receivables and Modification of Certain Laws No. 7265 was published on the Official Gazette No. 31307 dated 17/11/2020 and entered into force. With Article 16 of this Law, the following Paragraph is added to Paragraph 1 of Article 89 of Personal Income Tax Law:50% of income derived by full taxpayer real persons in the scope of goods exports realized through electronic commercial customs declaration that are issued by Mail Administration or fast delivery transportation companies which are authorized within the scope of Article 225 of Customs Law No. 4458 dated 27/10/1999. In order to benefit from this exception it is mandatory toa) Be covered under social security for those whose total annual turnover from exports does not exceed 400.000 Turkish Liras,b) Be covered under social security and employ at least an average of one full time or equivalent employer for those whose total annual turnover from exports does not exceed 800.000 Turkish Liras, c) Be covered under social security and employ at least an average of two full time or equivalent employers for those whose total annual turnover from exports does not exceed 1.600.000 Turkish Liras, d) Be covered under social security and employ at least an average of three full time or equivalent employers for those whose total annual turnover from exports does not exceed 2.400.000 Turkish Liras. The President is authorized to reduce the rates, amounts and numbers in this Paragraph by half and increase them two fold, the Ministry of Treasury and Finance is authorized to determine procedures and basis of application of the Article. "]
["Turkey","PIT: Unincorporated businesses/Self employment income","New tax","New tax",null,"Those who sells goods that they produce in their residents through Internet or similar electronic environments without having a business place and without using industrial or serial production machines and tools; in order to benefit from craftsman exception in this Article one has to acquire Craftsman Tax Exception Document, open a commercial bank account in banks established in Turkey and make all of the collections through this bank account.  Banks are obliged to withhold 4% (2% in cases where one or more personnel is employed) of personal income tax over the amounts transferred to the accounts that are opened within the scope of this Article; they declare and pay the tax under the provisions of Articles 98 and 119. In order to benefit from the employment conditional reduced rate, an employee has to be employed for at least 10 days in the related month. No withholding is made over this income in the scope of Article 94. In cases where the amount earned in the scope of this Article exceeds 220.000 Turkish Liras (240.000 Turkish Liras for 2021) the taxpayer is taxed with the real method and cannot go benefit from this exception. In cases where conditions other than the income are violated, one cannot benefit from the exception and taxes that are not assessed on time are collected along with tax loss penalty and late payment interest. The President is authorized to reduce the rates and amounts in this Article by half and increase them two fold.","Support employment or enhance skills","Increase tax certainty","Sales of goods through Internet or similar electronic environment that are not produced at home but purchased externally are not included in the scope of this Article. Those who are subject to taxation with the real method because of their commercial, agricultural and professional activities and those who perform the activities specified in the Article in such a form that represents an affiliation to personal or corporate income taxpayers can not benefit from this exception.    ",null,"2020-11-17","2021-01-01",null,"Increase"]
["Turkey","PIT: Unincorporated businesses/Self employment income","Neutral","Neutral",null,"The following Temporary Article is added to the Law No. 193 with Article 21 of the Law No.7265:“Temporary Article 93 – real and legal persons that declare their money, gold, foreign currency, securities and other capital market instruments abroad to banks and intermediary institutions in Turkey until 30/6/2021 according to the provisions of this Article can freely dispose these assets.The assets included in the first paragraph can be used in settling loans obtained from banks or financial institutions abroad and recorded in the legal books as of the effective date of this Article until 30/6/2021. In this case, provisions of this Article can be applied to the assets used in the settlement of the debt without having to transfer them to Turkey on condition that they are written off the book records. In cases where capital advances recorded in the books as of the effective date of this Article are settled by way of transferring money, gold, foreign currency, securities and other capital market instruments to Turkey before the effective date of this Article, provisions of this Article can be applied on condition that such advances are written off the book records.The taxpayers who keep books according to the Tax Procedure Law No. 213 can transfer the assets brought to Turkey in the scope of this Article into their business without taking them into account in the calculation of term profit and they can draw the same assets from their business without taking them into account in the calculation of profit subject to tax and distributable profit for companies. Money, gold, foreign currency, securities and other capital market instruments and immovable that are held by personal and corporate income taxpayers and located in Turkey but not recorded in book records are declared to tax offices until 30/6/2021. These assets which are declared can be recorded in legal books until 30/6/2021 without taking into account in the calculation of term profit. In this case, such assets can be drawn from the business without taking them into account in the calculation of profit subject to tax and distributable profit for companies. In cases where immovable declared under this Article are included in the business records as capital in kind, provisions of this Article can be applied on condition that the decision on capital increase is made as of the declaration date and this decision is recorded in trade registry until the tenth month following the declaration date of the decision.  Losses arising from the disposal of assets brought to Turkey and recorded in legal books are not accepted as expense or deduction in the application of personal or corporate income taxes. No tax audit or assessment is made whatsoever for the assets declared in the scope of this Article. In order to benefit from this provision, the assets declared in the scope of the first Paragraph must be brought into Turkey in three months beginning from the date declaration is made or they must be transferred into an account in banks or intermediary institutions in Turkey.The President is authorized to extend the times in this Article for six months each time up to one year beginning from the end date; Ministry of Treasury and Finance is authorized to determine procedure and basis on bringing the assets in the scope of the Article into Turkey and including them in the business, identification of value based on declaration, method, content and annexes of declaration and its place, information and documents that will be used in the implementation of the Article and its application.”   "]
["Turkey","PIT: Unincorporated businesses/Self employment income","Neutral","Neutral","Tax payment deferral","Final filing and payment date of Personal Income Tax Returns which should be filed until 31 March 2020 is extended to 30 April 2020. ",null,null,null,"2020-03-17"]
["Turkey","PIT: Unincorporated businesses/Self employment income","Neutral","Neutral","Tax payment deferral","Due to the curfew restrictions for the 65 years old or above citizens and for the ones with chronic illnesses, the curfew period has been considered as force majeure for these taxpayers and for the accountants within these criteria, and their filing and payment obligations have therefore been extended to 15 days following the lift of the curfew."]
["Turkey","PIT: Unincorporated businesses/Self employment income","Decrease","Neutral","Tax rate reduction","Until 31/05/2021, the workplace rent withholding tax rate has been reduced from 20 % to 10%. ",null,null,null,"2020-07-30"]
["Turkey","VAT/GST","Decrease","Neutral","Tax rate reduction","The VAT rate for domestic flights is lowered from 18 percent to 1 percent for 3 months.",null,null,null,null,null,"2020-04-01","30/6/2020"]
["Turkey","VAT/GST","Neutral","Neutral","Tax filing extension","Specific taxpayers directly affected by the coronavirus outbreak (COVID-19) benefited from the force majeure provisions of the Tax Procedure Law. Accordingly,  VAT and  withholding tax return filing dates for the taxpayers in certain sectors/industries which are heavily affected by Covid-19 (retail, health services, furniture, iron and steel and metal, mining and quarrying, construction, automobile, car rental, storage and logistics services, cinema and theatres, publishers of newspapers and magazines. tour operators, accommodation services, restaurants and cafes, food and beverage services, textile, public relations, beauty centres, barbers and hair dressers, show centers, concert and wedding halls, game halls and indoor playgrounds, swimming pool, Turkish bath, sauna, spa, massage facilities, SPA and sports centers, farmer, tailor, greengrocer, lawyer, accountant, architect, engineer, pharmacist, doctor, dentist, veterinarian, physiotherapist, software developers and organization services) are extended from April, May and June to 27.07.2020. A similar extension was also been provided for e-book and BA-BS form submissions. Depending on the tax return deadline extension, the payments originating from these returns are also being deferred 6 months from the original due date. Due to the curfew restrictions for the 65 years old or above citizens and for the ones with chronic illnesses, the curfew period has been considered as force majeure for these taxpayers and for the accountants within these criteria, and their filing and payment obligations have therefore been extended to 15 days following the lift of the curfew.  ",null,null,null,"2020-03-24",null,"2020-04-01","30/6/2020"]
["Turkey","VAT/GST","Neutral","Neutral","Tax payment deferral","Filing and payment date of  VAT returns that must be filed in March is extended to 24 April 2020; Ba-Bs forms that should be filed in March are extended to 20 April 2020",null,null,null,"2020-03-23"]
["Turkey","VAT/GST","Decrease","Neutral","Tax rate reduction","The VAT rate implemented in air passenger transportation services was reduced to 1% from 01/04/2020 until 30/6/2020. The VAT rate in education and training services provided between 01/09/2020 and 30/06/2021 has been temporarily reduced from 8% to 1%.",null,null,null,null,null,"2020-04-01","30/6/2020"]
["Turkey","VAT/GST","Decrease","Neutral","Tax rate reduction","To be implemented temporarily until 31/12/2020; the VAT rate for the tradesmen services such as workplace rental services, passenger transportation, small home appliances maintenance and repair, wedding organization, housing maintenance repair paint and cleaning services, car wash, barber, hairdressing, locksmithing, tailoring, shoe repair and painting services, dry cleaning, carpet washing service subject to the general rate has been reduced from 18 % to 8%.Until 31/12/2020, the VAT rate in food and beverage, cinema, theater, museum, accommodation services has been reduced from 8 % to 1%.",null,null,null,"2020-07-30"]
["Turkey","VAT/GST","Neutral","Neutral","Tax payment deferral","Communiqué on Modification of VAT Implementation Communiqué Serial No. 32 is published on Official Gazette No. 31121 dated 8/5/2020. This Communiqué aimed at setting the procedure and basis of VAT refund application within the period of force majeure declared because of COVID-19.","Increase equity/fairness",null,"With this Communique, regulations are made in order to fulfil VAT refund requests without any problems during the force majeure period because filing date of VAT returns were postponed for the taxpayers in this scope in respect to the related terms. ","08-05-2020","08-05-2020","08-05-2020",null,"Neutral"]
["Turkey","VAT/GST","Neutral","Neutral","Tax payment deferral","With the VAT Circular No. 68 and due to the pandemic of COVID-19, export times of goods delivered in the scope of deferment-cancellation application under Article 11/1-c of VAT Law are postponed for 3 months for the taxpayers that fall into the three month term between 1/4/2020-30/6/2020 beginning from the start of the month in which export delivery is made without having to apply at the tax office. ","Increase equity/fairness",null,"VAT Circular No. 68 aims at postponing the date for 3 months in the scope of force majeure for the taxpayers on condition that end of the three month term beginning from the month following the date export delivery was made falls into the term between 1/4/2020 – 30/6/2020. ","31-03-2020","31-03-2020","31-03-2020",null,"Neutral"]
["Turkey","VAT/GST","Neutral","Neutral",null,"With Article 23 of the Law on Restructuring of Certain Receivables and Modification of Certain Laws published on the Official Gazette No. 31307 dated 17/11/2020;The date of “31/12/2020” in Temporary Article 17 of the VAT Law No.3065 was replaced by “31/12/2025”. With Article 24 of the same Law, the date of “31/12/2020” in Temporary Article 23 of the VAT Law No.3065 was replaced by “31/12/2023”.     With Article 25 of the same Law, the year of “2020” in Temporary Article 40 of the VAT Law No.3065 was replaced by “2021”.     ","Boost economic growth",null,"With the time extension related to Temporary Article 17 of the VAT Law, the taxpayers with inward processing license are allowed to make transactions until 31/12/2025 in the scope of deferment-cancellation application regarding goods that are domestically supplied under Article 11/1-c of Law No. 3065. With the time extension related to Temporary Article 23, VAT exception for free of charge deliveries of computer and hardware made to the Ministry of National Education, other related software and service deliveries, deliveries of these goods and services to the donors of these goods and services are extended to 31/12/2023. The time extension under Temporary Article 40 related to the exception for 2020 UEFA Champions League final will also be valid for the year 2021’s final.  ","01-11-2020","01-11-2020","01-11-2020",null,"Neutral"]
["Turkey","Other excise duties","Increase","Neutral",null,"Tax rate of some goods (cola soda pops) included in the table (A) added List (III) and of some goods (some tobacco products e.g. cigars, fine cut tobacco) included in the table (B) added List (III) to the Special Consumption Tax Law No. 4760 have been amended by the Presidential Decree. ","Raise revenues",null,"This reform has been carried out to increase tax revenue and aims to  prevent illegal cigarette trade.","2020-03-26","2020-03-26","2020-03-26"]
["Turkey","Other excise duties","Increase","Increase",null,"Specific tax amounts of some goods (some tobacco products e.g. cigarettes) included in the table (B) added List (III) to the Special Consumption Tax Law No. 4760  have been amended by the Presidential Decree.","Raise revenues",null,"This reform has been carried out to increase tax revenue and aims to  prevent illegal cigarette trade.","2020-05-13","2020-05-13","2020-05-13"]
["Turkey","Other excise duties","Neutral","Neutral",null,"Special consumption tax rates of some goods included in list (II) (others) added to the Special Consumption Tax Law No. 4760  have been amended by the Presidential Decree.","Increase equity/fairness",null,"This reform has aimed the tax equity/fairness","2020-08-30","2020-08-30","2020-08-30"]
["Turkey","Other excise duties","Decrease","Decrease",null,"The tax rates of some goods (some tobacco products, for example cigarettes, etc.) included in the table (B) of List (III) added to Special Consumption Tax Law No. 4760 were reduced from 67% to 63% by the Presidential Decree.","Boost economic growth",null,"With this reform, it has been aimed to support monetary policy and prevent the rise of inflation rate.","2020-12-25","2020-12-25","2020-12-25"]
["Turkey","Other excise duties","Neutral","Neutral",null,"General implementation communique for list (II) of Special consumption tax-SCT Law has been amended. With this amendment, price limits of motor vehicles which are acquired by the disabled citizens have been increased. (Price limit of  motor vehicles not exceeding 330.800 TRY, all taxes included)","Increase equity/fairness",null,"With this reform, it has been aimed to facilitate the purchase of vehicles by disabled citizens.","2020-12-29","2020-12-29","2021-01-01"]
["Turkey","Other excise duties","Neutral","Neutral","Other","Assessing the stamp demand: Assessing the stamp demand of companies with a view to avoid distortion in their production procedure by considering the economic conditions caused by COVİD-19 (In general the amount of stamp given in tobacco products enough for 15 days of production is updated as 30 days)",null,null,null,null,null,"16-3-2020","30-4-2020"]
["Turkey","Other taxes",null,null,null,"The phrase “including conditions where provisions on exceptions in other laws do not clearly include taxes payed by withholding” is added to be inserted after the first sentence of Paragraph 5,The Phrase “the contracts related to leveraged transactions made over foreign exchange, precious mines and other assets determined by Capital Markets Board” is added to be inserted after the phrase “option contracts” in Paragraph 13, The phrase “21/12/2020” is replaced by “31/12/2025” and the phrase “The President is authorized to extend the date in this Paragraph for five years” is added to Paragraph 19In the Temporary Article 67 of the Law No. 193 with Article 19 of the Law No. 7265.  "]
["Turkey","Other taxes","Neutral","Neutral","Tax payment deferral","(Wage) withholding tax, VAT and social security payments regarding April, May and June 2020 are postponed for 6 months for taxpayers in shopping malls, retail, iron-steel, automotive, transportation, cinema-theatre, accommodation, food-drink, textile-clothing, and event-organisation sectors",null,null,null,"2020-03-18"]
["Turkey","Other taxes","Neutral","Neutral","Other","The effective payment date of the Accommodation Tax is postponed to 1 January 2021 instead of April 1, 2020. ",null,null,null,null,null,"2020-03-26"]
["Turkey","Other taxes","Neutral","Neutral","Other","International meetings and negotiations are postponed to a future date, some meetings are held online, applications for document of residence and other applications by taxpayers are directed to remote access channels like internet tax office. ",null,null,null,null,null,"9-3-2020"]
["Turkey","Other taxes","Neutral","Neutral","Other","Measures to enable taxpayers to make transactions for their liabilities through Interactive Tax Office without having to go to tax office ",null,null,null,null,null,"19-3-2020","10-4-2020"]
["Turkey","Other taxes","Neutral","Neutral","Other","Appointment request through Tax Communication Center is enabled for taxpayers over the age of 60 and disabled taxpayers in order to assist them with filing their tax returns ",null,null,null,null,null,"2-3-2020"]
["Turkey","Other taxes","Neutral","Neutral","Other","Effective and fast distribution of information by sending e-mail messages to subscribers of e-mail service",null,null,null,null,null,"2-3-2020"]
["Turkey","Other taxes","Neutral","Neutral","Other","Taxpayers are directed to electronic applications with our official web site gib.gov.tr",null,null,null,null,null,"2-3-2020"]
["Turkey","Other taxes","Neutral","Neutral","Other","All of our taxpayers are directed to electronic applications with our official social media accounts to make transactions without going to tax office (interactive tax office, pre-filled tax return) ",null,null,null,null,null,"2-3-2020"]
["Turkey","Other taxes","Neutral","Neutral","Other","Trainings for the personnel working in the regional and in the central organisation in our Administration are postponed  ",null,null,null,null,null,"16-3-2020"]
["Turkey","Other taxes","Neutral","Neutral","Other","All the units in the regional and in the central organisation are informed about making the necessary arrangements in personnel's annual leaves to avoid any possible problems in public services ",null,null,null,null,null,"16-3-2020"]
["United Kingdom","PIT: Earned income","Neutral","Decrease",null,"Primary Threshold and Lower Profits Limit increased to £9,500 from £8,632",null,null,"The Primary Threshold (PT) and the Lower Profits Limit (LPL), the points at which employees and the self-employed become liable to pay Class 1 and Class 4 NICs respectively, increased above inflation to £9,500 a year. This policy was driven by a commitment in the 2019 Conservative Manifesto to raise the thresholds to £9,500. In 2021/22 the PT/LPL will increase by CPI to £9,568. ","2020-01-30","2020-03-13","06/04/2020"]
["United Kingdom","PIT: Earned income","Neutral","Neutral",null,"Personal Allowance and Higher Rate Threshold: increase to £12,570 and £50,270 for 2020-21 and 2020-21",null,null,"This measure will increase the personal allowance  and basic rate limit by CPI in 2021-22 to £12,570 and £37,700, respectively.","2020-11-25","2021-02-01","06-04-2021",null,"Neutral"]
["United Kingdom","PIT: Earned income","Increase","Increase","Tax increase","Personal Tax: Maintaining the income tax Personal Allowance and higher rate threshold at 2021-22 levels until April 2026. Maintaining the National Insurance contributions Primary Threshold/Lower Profits Limit and the Upper Earnings Limit/Upper Profits Limit at 2021-22 levels until April 2026. Reliefs linked to these thresholds/allowances are also maintained at 2021-22 levels until 2026.",null,null,"This is a universal, progressive and fair measure to fund public services and rebuild the public finances.","2021-03-03","Various","2022-04-06","2026-04-01","Increase"]
["United Kingdom","PIT: Unincorporated businesses/Self employment income","Neutral","Neutral","Tax payment deferral","Self-Assessment Tax Deferral: In March the government announced that Self-Assessment payments on account due by 31 July 2020 could be deferred until 31 January 2021.   ",null,null,"The deferral was intended to give immediate support to businesses and individuals by keeping cash at their disposal during this extraordinary time of uncertainty.","2020-03-20","2020-07-02","31-07-2020","2021-01-31","Decrease"]
["United Kingdom","PIT: Savings","Neutral","Decrease",null,"Social investment tax relief extension to April 2023","Support social investment",null,"The government will continue to support social enterprises in the UK that are seeking growth investment by extending the operation of SITR to April 2023. This will continue availability of Income Tax relief and Capital Gains Tax hold-over relief for investors in qualifying social enterprises, helping them access patient capital.",null,null,null,"2023-03-31","Decrease"]
["United Kingdom","SSC: Employer","Neutral","Decrease",null,"Employment Allowance increased to £4000",null,null,"From April 2020 the employment allowance was increased to £4,000. The relief is intended to support small businesses. This was policy was introduced inconjunction with the reforms to restrict the EA to businesses with a NICs bill of below £100,000 (more detail in row 87).   ","2020-03-12","2020-03-12","06/04/2020",null,"Decrease"]
["United Kingdom","SSC: Employer","Neutral","Neutral","Other","Delay to the off-payroll working rules reform in the private and voluntary sectors.",null,null,"As part of the Spending Review, the Government published costings for changes announced since Budget 2020. The Government has published a costing for the delay of the introduction off-payroll working rules reform (IR35) from April 2020 to April 2021. This delay was announced in March 2020 as part of the Government’s economic support in response to COVID-19. ","2020-03-17","22-07-2020","2020-04-06","05-04-2021","Decrease"]
["United Kingdom","CIT","Neutral","Neutral","Accelerated tax refund","Corporation Tax: Early Repayments",null,null,"Normally companies have to wait until the end of their accounting period, once accounts have been prepared, to actually put in a claim for loss relief [of that year’s loss] against the previous year’s profit. We changedthe guidance to allow large businesses paying corporation tax through quarterly installment payments to submit loss relief claims before the end of their accounting period, if they were anticipating losses and could sufficiently evidence those. Having the effect of giving cash to businesses sooner. ","2020-06-16",null,"16/06/2020",null,"Neutral"]
["United Kingdom","CIT","Neutral","Neutral","Enhanced tax loss offset","The trading loss carry-back rule will be temporarily extended from the existing one year to three years, for up to £2 million of losses in each of 2020-2021 and 2021-2022.","Providing cash flow support to UK businesses which have been pushed into a loss-making position by the pandemic by providing refunds for tax paid in two additional previous years.",null,"To help otherwise-viable UK businesses which have been pushed into a loss-making position, the trading loss carry-back rule will be temporarily extended from the existing one year to three years. This will be available for both incorporated and unincorporated businesses. Unincorporated businesses and companies that are not members of a corporate group will be able to obtain relief for up to £2 million of losses in each of 2020-21 and 2021-22; Companies that are members of a corporate group will be able to obtain relief for up to £200,000 of losses in each of 2020-21 and 2021-22 without any group limitations. Companies that are members of a corporate group will be subject to a £2 million group cap in each of the periods 20-21 and 21-22.","2021-03-03",null,null,"2022-03-31","Decrease"]
["United Kingdom","CIT","Neutral","Decrease","Enhanced tax allowances or credits","130% upfront capital allowances super-deduction for investment in main rate plant and machinery and 50% first year allowance for special rate plant and machinery investments","Support investment in plant and machinery",null,"From 1 April 2021 until 31 March 2023, companies investing in qualifying new plant and machinery assets will benefit from a 130% first-year capital allowance. This upfront super-deduction will allow companies to cut their tax bill by up to 25p for every £1 they invest, ensuring the UK capital allowances regime is amongst the world’s most competitive. Investing companies will also benefit from a 50% first-year allowance for qualifying special rate (including long life) assets.","2021-03-03",null,"2021-04-01","2023-03-31","Decrease"]
["United Kingdom","CIT","Increase","Neutral",null,"CIT rate increase from 19% to 25% from April 2023","Raising revenue after the crisis",null,"To balance the need to raise revenue with the objective of having an internationally competitive tax system, the rate of corporation tax will increase from April 2023 to 25% on profits over £250,000. The rate for small profits under £50,000 will remain at 19% and there will be relief for businesses with profits under £250,000 so that they pay less than the main rate. In line with the increase in the main rate, the Diverted Profits Tax rate will rise to 31% from April 2023 so that it remains an effective deterrent against diverting profits out of the UK.",null,null,"2023-04-01",null,"Increase"]
["United Kingdom","Other corporate taxes","Decrease","Decrease",null,"Bank Levy: gradual reduction in rate and scope",null,null,"This measure reduces the rate of the Bank Levy to 0.1% on the balance sheet of banks with equities and liabilities over £30bn. The scope is also reduced so that the Levy is chargeable only on the UK balance sheet equity and liabilities of banks and building societies. Broadly, this means that overseas activities of UK headquartered banking groups are no longer subject to the Bank Levy. These changes were part of a wider package of measures that aim to provide a sustainable basis for raising revenue from the banking sector in the long-term, while recognising developments in the regulatory and resolution regimes that apply to banks. The measure also includes changes to simplify the administration of the Bank Levy.","2015-03-18","2018-03-15","01-01-2021","N/A","Decrease"]
["United Kingdom","VAT/GST","Neutral","Unknown\\Not Applicable",null,"The UK entered into the Protocol on VAT administrative cooperation and debt under the Trade and Cooperation Agreement with the EU",null,null,"The Protocol on VAT administrative cooperation and debt will enhance the UK's ability to exchange information and collect VAT where the tax is due in an overseas jurisdiction","2020-12-24","2021-01-01","01-01-2021",null,"Neutral"]
["United Kingdom","VAT/GST","Decrease","Neutral","Tax rate reduction","The rate of VAT applied to hospitality, accommodation and attractions, has been temporarily reduced from 20% to 5%, until 31 March 2021.",null,null,"To support the cash flow and viability of over 150,000 businesses and protect 2.4 million jobs in the hospitality and tourism sectors, the Government has applied a reduced rate of VAT on hospitality, accommodation and attractions, which will run until 31 March 2021. ","2020-07-07","2020-07-15","2020-12-31",null,"Increase"]
["United Kingdom","VAT/GST","Neutral","Increase",null,"VAT on overseas goods: moved VAT collection away from the border and to the point of sale on goods in consignments below £135 from overseas. Removed Low Value Consignment Relief.",null,null,"These changes ensure that the UK complies with World Trade Organisation rules by treating EU and non-EU goods the same at the same time as clamping down on non-compliance and protecting revenues. These changes are consistent with the international direction of travel, with similar models being implemented by Australia, New Zealand and Norway, and soon to be introduced by the EU.","2020-07-20","2020-12-17","31/12/2020",null,"Increase"]
["United Kingdom","VAT/GST","Unknown\\Not Applicable","Unknown\\Not Applicable",null,"VAT as it applies in Northern Ireland under the Northern Ireland Protocol",null,null,"This measure implements changes as a result of the Northern Ireland Protocol with respect to VAT. It provides for VAT treatment in relation to movements of goods between Northern Ireland and the EU would continue to apply from the end of the transition period. It also made provision for the VAT treatment of goods moving between Northern Ireland and non-EU countries, including movements between GB and NI. ","2020-10-17","2020-12-17","31/12/2020",null,"Neutral"]
["United Kingdom","VAT/GST","Unknown\\Not Applicable","Unknown\\Not Applicable",null,"Excise duty as it applies in Northern Ireland under the Northern Ireland Protocol",null,null,"This measure implements changes as a result of the Northern Ireland Protocol with respect to excise. It provides for excise treatment in relation to movements of excise goods between Northern Ireland and the EU would continue to apply from the end of the transition period. It also made provision for an excise duty charge for goods moving from GB to NI. ","2020-12-17","2020-12-17","31/12/2020",null,"Neutral"]
["United Kingdom","VAT/GST","Neutral","Unknown\\Not Applicable",null,"The UK entered into the Protocol on VAT administrative cooperation and debt under the Trade and Cooperation Agreement with the EU",null,null,"The Protocol on VAT administrative cooperation and debt will enhance the UK's ability to exchange information and collect VAT where the tax is due in an overseas jurisdiction","2020-01-01","2020-01-01","01/01/2020",null,"Neutral"]
["United Kingdom","VAT/GST","Neutral","Neutral","Tax payment deferral","VAT: Deferral of payment of VAT due between March and June 2020",null,null,"This measure was introduced to allow businesses to defer payment of VAT due between March-June 2020 until up to March 2021 to provide cashflow support for businesses","2020-03-20",null,"20/03/2020","2021-03-31","Neutral"]
["United Kingdom","VAT/GST","Neutral","Neutral","Tax payment deferral","Staggered payment of VAT deferred during FY 2020","To help businesses in managing the payment of the VAT previously deferred",null,"Any business that took advantage of the original VAT deferral on VAT returns from 20 March through to the end of June 2020 can now opt to use the VAT Deferral New Payment Scheme to pay that deferred VAT in up to eleven equal payments from March 2021, rather than one larger payment due by 31 March 2021, as originally announced.","2021-03-08",null,"2021-02-23","2021-06-19","Neutral"]
["United Kingdom","VAT/GST","Decrease","Neutral","Tax rate reduction","Extension of a temporary reduced rate of 5% VAT for goods and services supplied by the tourism and hospitality sector until 30 September 2021 and an intermediary rate of 12,5% from 30 september 2021 to 31 march 2022 (Standard rate: 20%)",null,null,"To help businesses affected by Covid restrictions maintain viability and manage the transition back to the standard 20% rate.","2021-03-08",null,"2021-04-01","2022-03-31","Decrease"]
["United Kingdom","VAT/GST","Unknown\\Not Applicable","Unknown\\Not Applicable","Other","Following a recent consultation on tougher sanctions to tackle the sale of illicit tobacco, the government has now announced its intention to publish a summary of responses in the summer and publish draft legislation at L-Day.","Increase tax compliance","Improve health","At Budget 2020, the government announced a package of measures to tackle illicit tobacco. This included plans to consult on tough new sanctions linked to the Tobacco Track and Trace system, including a penalty of up to £10,000.  The government has delivered on its Budget 2020 commitment to consult on proposals for stronger penalties for tobacco tax evasion. A summary of responses and an announcement by the government on next steps is expected in the summer.","2021-03-23","TBC","TBC","N/A","Neutral"]
["United Kingdom","VAT/GST","Neutral","Unknown\\Not Applicable","Other","Introduction of new powers to tackle electronic sales suppression (ESS), making it an offence to possess, manufacture, distribute and promote ESS software and hardware; and equipping HMRC with new ESS-specific powers to target the supply chain","Tackling tax evasion",null,"Electronic sales suppression is a form of tax evasion undertaken by some non-compliant businesses to reduce their recorded turnover and corresponding tax liabilities. Its prevalence is increasing, leading to revenue losses for VAT, Income Tax and Corporation Tax. While HMRC has powers to compel businesses to disclose tax records, HMRC does not have powers to investigate and tackle ESS effectively. Respondents to a 2019 Call for Evidence on ESS also advocated  strong, punitive measures to tackle the sale, use and distribution of ESS technology. These new powers will therefore target the possession, manufacture, distribution and promotion of ESS software, addressing the supply chain as well as the non-compliant end-user.  ","2021-03-03","TBC","TBC","N/A","Increase"]
["United Kingdom","Environmentally-related taxes","Decrease","Neutral",null,"Fuel Duty: freeze for 2020-21",null,null,"Fuel duty rates will remain frozen for the tax year 2020-21.","2020-03-11",null,"2020-04-01",null,"Decrease"]
["United Kingdom","Environmentally-related taxes","Neutral","Increase"," ","Removing the entitlement to use red diesel from most sectors from April 2022, except in agriculture (as well as forestry, horticulture and pisciculture), rail vehicles, non-commercial heating and power generation, the commercial boat operating industry, travelling funfairs and circuses, and amateur sports clubs and golf courses.","Road users pay tax 57.95 pence per litre in fuel duty, compared to off-road users (rail, construction, agricluture etc.) who pay 11.14ppl. The changes announced at Budget 2020 will mean that most businesses across the UK using diesel will need to use fuel taxed at the standard rate for diesel from April 2022, which more fairly reflects the negative environmental impact of the emissions they produce. It also users to purchase cleaner alternatives, and gives developers a market to sell to "," ","This measure will mean that most businesses across the UK using diesel will need to use fuel taxed at the standard rate for diesel from April 2022, which more fairly reflects the negative environmental impact of the emissions they produce. Removing most red diesel entitlements will also help to ensure that the tax system incentivises users of polluting fuels like diesel to improve the energy efficiency of their vehicles and machinery, invest in cleaner alternatives, or just use less fuel.","2020-03-11",null,"2022-04-01"," ","Increase"]
["United Kingdom","Environmentally-related taxes","Increase","Increase",null,"Plastic Packaging Tax: key details of the tax confirmed at Budget 2020, including that the rate of tax will be £200/tonne of plastic packaging containing less than 30% recycled content from April 2022.",null,null,"Plastic waste is a pressing global issue. Plastic packaging is one of the biggest contributors to plastic waste,  and the vast majority of it is made from new rather than recycled plastic. The tax will provide a clear economic incentive for businesses to use recycled material in the production of plastic packaging, which will create greater demand for this material. In turn this will stimulate increased levels of recycling and collection of plastic waste, diverting it away from landfill or incineration. The Budget 2020 announcement builds on previous announcements on the tax, including its original announcement at Budget 2018. ","2020-03-11",null,"2022-04-01",null,"Increase"]
["United Kingdom","Transaction taxes (movable and immovable property)","Unknown\\Not Applicable","Neutral","Other","Tempoary increase in SDLT nil rate band from £125,000 to £500,000 from 8th July 2020-31st March 2021. ",null,null,"Increase transactions, which dropped by more than 50% during the first lockdown, and protect the businesses and jobs who rely on custom from the housing market.","2020-07-08","2020-07-08","8-07-2020","2021-03-31","Decrease"]
["United Kingdom","Transaction taxes (movable and immovable property)","Increase","Neutral",null,"Increase of SDLT rate by 2 percentage points for non-UK residents purchaisng residential property in England and Northern Ireland",null,null,"Help UK- residents onto the housing ladder.","2020-03-11","  ","1-04-2021",null,"Increase"]
["United Kingdom","Transaction taxes (movable and immovable property)","Unknown\\Not Applicable","Neutral","Other","Extension to the tempoary increase in SDLT nil rate band from £125,000 to £500,000 until 30 June 2021. The nil rate band will be set at £250,000 from 1 July until 30 September 2021. ","Protect the businesses and jobs linked to the housing market","Help those transactions that are unable to co complete by 31 March because of delays in the sector receiver the relief","To support jobs that rely on the housing market and ensure that transactions that are unable to complete by the original deadline of 31 March because of delays in the sector still receive the full relief if they complete by 30 June. The step down in the nil rate band to £250,000 on 1 July will smooth the transition back to the normal nil rate band of £125,000.","2021-03-03","2021-03-03","2021-03-03","2021-09-30","Decrease"]
["United Kingdom","Recurrent taxes on immovable property (business and residential)","Decrease","Neutral","Tax rate reduction","Business rates multiplier frozen at 2020-21 level for 2021-22. ",null,null,"To reduce the burden on businesses, the Spending Review confirmed that the business rates multiplier would be frozen in 2021-22, saving businesses in England £575 million over the next five years.","2020-11-25","2021-02-04","01-04-2021","2022-03-31","Decrease"]
["United Kingdom","Recurrent taxes on immovable property (business and residential)","Neutral","Decrease","Tax waiver","100% business rates relief for eligible businesses in retail, hospitality and leisure. ",null,null,"To support businesses affected by Covid-19, Budget 2020 provided a business rates holiday for eligible businesses in retail, hospitality and leisure (RHL). The RHL holiday expands on the previous retail discount and takes into consideration the acute and direct impact of Covid-19 on properties that occupy high fixed cost high street properties and rely on footfall.  ","2020-03-17",null,"01-04-2020","2021-03-31","Decrease"]
["United Kingdom","Recurrent taxes on immovable property (business and residential)","Neutral","Decrease","Tax waiver","Business rates relief for eligible businesses","Reduce fixed costs for businesses affected by the crisis",null,"The government will continue to provide eligible retail, hospitality and leisure properties in England with 100% business rates relief from 1 April 2021 to 30 June 2021. This will be followed by 66% business rates relief for the period from 1 July 2021 to 31 March 2022.",null,null,"2021-04-01","2022-03-31","Decrease"]
["United Kingdom","Other taxes","Neutral","Neutral",null,"Publishing a consulation on a package of measures to clamp down on promoters of tax avoidance by (1) increasing the financial risk to promoters, (2) tackling offshore promoters and the UK entities that support them, (3) closing down companies that promote avidance schemes and tackling thier directors and (4) supporting taxpayers to identify and exit avoidance schemes.  ",null,null,"These measures build on the government's Promoters Strategy announced at Spring Budget 2020, and measures to strengthen the anti-avoidance regime. The new measures proposed are intended to deliver on the government's commitment to do more to clamp down on promoters and their activities. They are directed at making it riskier to promote schemes, directly disrupt the business model on which promoters rely and ensure promoters face stronger sanctions more quickly. ","2020-11-12","not yet known","not yet known","N/A"]
["United Kingdom","Other taxes","Neutral","Neutral",null,"Protecting Your Taxes in Insolvency: At Budget 2018, the government announced it would legislate to make HMRC a secondary preferential creditor for certain taxes paid by customers and employees (VAT, employee NICs, Construction Scheme Deductions and PAYE Income Tax). This came into force across the UK from 1 December 2020. ",null,null,"When a business becomes insolvent, more of the taxes paid in good faith by its employees and customers but held temporarily by the business will now go to fund public services as intended, rather than being distributed to other creditors like financial institutions. HMRC will remain below other preferential creditors, such as the Redundancy Payment Service. HMRC will remain an unsecured creditor for direct taxes on businesses, such as Corporation Tax and Employer NICs.  ","2018-10-28","2020-07-11","01-12-2020","N/A","Increase"]
["United Kingdom","Other taxes","Unknown\\Not Applicable","Unknown\\Not Applicable",null,"Making Tax Digital (MTD) for VAT and Income Tax Self Asessment (ITSA). The government announced in July 2020 that MTD would be extended to all VAT registered businesses from April 2022 and for businesses and landlords eligible for ITSA with annual business income over £10,000 from April 2023. ",null,null,"Under MTD taxpayers are required to keep digital records and submit quarterly updates to HMRC. MTD has been in place for VAT registered businesses above the VAT threshold since April 2019. The objective of the measure is to reduce errors in submissions which contribute to the tax gap. ","2020-07-21",null,"01-04-2022",null,"Increase"]
["United Kingdom","Other taxes","Increase","Neutral",null,"Reform of Entrepreneurs' Relief on Capital Gains Tax: reduction in the lifetime limit from £10m to £1m (also renamed as Business Asset Disposal Relief)",null,null,"Evidence on Entrepreneurs' Relief showed it has primarily benefited a small number of very affluent taxpayers and done little to incentivise additional entrepreneurial activity. This reform ensured that enterprising small business owners could continue to benefit from relief, leaving over 80% of those using the relief unaffected, while making the tax system fairer and more sustainable.","2020-03-11","2020-07-22","2020-03-11",null,"Increase"]
["United States","PIT: Earned income","Neutral","Neutral","Enhanced benefit entitlement","Tax Deductible Educator Expenses for Personal Protective Equipment","Improve health",null,"The educator expense deduction rules permit eligible educators to deduct up to $250 of qualifying expenses per year ($500 if married filing jointly and both spouses are eligible educators, but not more than $250 each). Eligible educators include any individual who is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide in a school for at least 900 hours during a school year. This clarifies that expenses related to personal protective equipment are deductible.",null,"2020-12-27","2020-12-27",null,"Decrease"]
["United States","PIT: Earned income","Neutral","Unknown\\Not Applicable","Enhanced tax allowances or credits","Emergency financial aid grants not includible in gross income and do not reduce educational tax credits","Support employment or enhance skills",null,"The legislation clarifies that emergency financial aid grants are not includible in gross income and thus do not reduce educational tax credits.",null,"2020-12-27","2020-12-27",null,"Decrease"]
["United States","PIT: Earned income","Unknown\\Not Applicable","Unknown\\Not Applicable","Other","Disclosures to identify tax receivables not eligible for collection pursuant to qualified tax collection contracts",null,null,"Modifies Section 6103(k) of the Internal Revenue Code (IRC), which provides for disclosure of certain tax returns and return information for administrative purposes, to allow for disclosure of certain taxpayer information to the Social Security Administration to identify tax receivables not eligible for collection because substantially all of the taxpayer’s income consists of disability insurance benefits under Section 223 of the Social Security Act or supplemental security income benefits under Title XVI of the Social Security Act. ",null,"2020-12-27","2020-12-27",null,"Neutral"]
["United States","PIT: Earned income",null,null,"Increased benefits","Election to use prior year net earnings from self-employment in determining average daily self-employment income for purposes of credits for paid sick and family leave (sunset 3/31/21)",null,null,null,null,"2020-12-27","2020-12-27","2021-03-31","Neutral"]
["United States","PIT: Earned income",null,null,"Increased benefits","PL 116-260: Health and Dependent Care Flexible Spending Arrangements","Improve health",null,"This provision allows employers to extend the availability of FSA contribution amounts from 2020 to 2021, and from 2021 to 2022. It also allows employers to increase the coverage of dependent care expenses from children under age 13 to children under age 14. Additionally, it allows employers to make health FSA funds available to employees who made contributions to their health FSA and were terminated in 2020 or 2021. Finally, it allows employers to provide employees with the opportunity to make midyear, prospective FSA contribution changes for plans ending in 2021.",null,"2020-12-27","2020-12-27","2022-12-31"]
["United States","PIT: Earned income","Neutral","Decrease",null,"Permanent extension of medical expense deduction for expenses in excess of 7.5 percent of adjusted gross income","Improve health",null,null,"2020-12-27","2020-12-27","2021-01-01",null,"Decrease"]
["United States","PIT: Earned income",null,null,null,"Benefits provided to volunteer firefighters and emergency medical responders made permanent",null,null,null,"2020-12-27","2020-12-27","2021-01-01",null,"Decrease"]
["United States","PIT: Earned income",null,null,null,"Transition from deduction for qualified tuition and related expenses to increased phase-out threshold of Lifetime Learning Credit to $80,000 ($160,000 joint filers)","Support employment or enhance skills",null,null,"2020-12-27","2020-12-27","2021-01-01",null,"Decrease"]
["United States","PIT: Earned income",null,null,null,"Temporary special rule for determination of earned income (EITC and CTC lookback)",null,null,null,"2020-12-27","2020-12-27","2020-12-27","2021-03-31","Decrease"]
["United States","PIT: Earned income",null,null,null,"The Coronavirus Aid, Relief, and Economic Security Act (CARES) provides all U.S. residents who are not a dependent of another taxpayer and have a work eligible social security number, are eligible for a $1,200 ($2,400 joint return) rebate. In addition, they are eligible for an additional $500 per child under age 17.  The credit phases out at 5% of adjusted gross income in excess of $75,000 ($150,000 joint return).  Those who have no income, as well as those whose income comes entirely from non-taxable means-tested benefit programs, such as SSI benefits, are eligible for the rebates. SSI beneficiaries who are not typically required to file tax returns will not need to  obtain the payment. ",null,null,"Section 2201. 2020 recovery rebates for individuals","2020-03-27",null,"2020-03-27","2020-12-31"]
["United States","PIT: Earned income",null,null,null,"Waives the 10% early withdrawal penalty for distributions up to $100,000 from qualified retirement accounts for coronavirus-related purposes made on or after 1 January 2020. In addition, income attributable to such distributions would be subject to tax over three years, and the taxpayer may recontribute the funds to an eligible retirement plan within three years without regard to that year’s cap on contributions. Further, the provision provides flexibility for loans from certain retirement plans for coronavirus-related relief.",null,null,"Section 2202. Special rules for use of retirement funds","2020-03-27",null,"2020-03-27","2023-12-31"]
["United States","PIT: Earned income",null,null,null,"Waives the required minimum distribution rules for certain defined contribution plans and individual retirement accounts for calendar year 2020. This provision provides relief to individuals who would otherwise be required to withdraw funds from such retirement accounts.",null,null,"Section 2203. Temporary waiver of required minimum distribution rules for certain retirement plans and accounts","2020-03-27",null,"2020-03-27","2020-12-31"]
["United States","PIT: Earned income",null,null,null,"For 2020, allows above the line deductions of up to $300 of cash charitable contributions, whether or not the taxpayer itemizes or takes the standard deduction.",null,null,"Section 2204. Allowance of partial above the line deduction for charitable contributions","2020-03-27",null,"2020-03-27","2020-12-31"]
["United States","PIT: Earned income",null,null,null,"Enables employers to provide a student loan repayment benefit to employees on a tax-free basis. Under the provision, an employer may contribute up to $5,250 annually toward an employee’s student loans, and such payment would be excluded from the employee’s income. The $5,250 cap applies to both the new student loan repayment benefit as well as other educational assistance (e.g., tuition, fees, books) provided by the employer under current law. The provision applies to any student loan payments made by an employer on behalf of an employee after date of enactment and before 1 January 2021.",null,null,"Section 2206. Exclusion for certain employer payments of student loans","2020-03-27",null,"2020-03-27","2020-12-31"]
["United States","PIT: Earned income",null,null,null,"This section would allow a high-deductible health plan (HDHP) with a health savings account (HSA) to cover telehealth services prior to a patient reaching the deductible, increasing access for patients who may have the COVID-19 virus and protecting other patients from potential exposure.",null,null,"Section 3701. Health Savings Accounts for Telehealth Services","2020-03-27",null,"2020-03-27","2020-12-31"]
["United States","PIT: Earned income",null,null,null,"This section would allow patients to use funds in HSAs and Flexible Spending Accounts for the purchase of over-the-counter medical products, including those needed in quarantine and social distancing, without a prescription from a physician.",null,null,"Section 3702. Over-the-Counter Medical Products without Prescription","2020-03-27",null,"2020-03-27"]
["United States","PIT: Earned income",null,null,null,"The legislation all U.S. residents who are not a dependent of another taxpayer and have a work eligible social security number or your spouse has a work eligible social security number, are eligible for a $600 ($1,200 joint return) rebate. In addition, they are eligible for an additional $600 per child under age 17.  The credit phases out at 5% of adjusted gross income in excess of $75,000 ($150,000 joint return).  Those who have no income, as well as those whose income comes entirely from non-taxable means-tested benefit programs, such as SSI benefits, are eligible for the rebates. SSI beneficiaries who are not typically required to file tax returns will not need to  obtain the payment. ",null,null,"PL 116-260: 2021 Recovery Rebates for Individuals","2020-12-27",null,"2020-12-27"]
["United States","PIT: Earned income",null,null,null,"The legislation amends the CARES Act recovery rebate by permitting married taxpayers filing jointly to claim the credit if only one spouse has a valid social security number. Amendments to recovery rebates under the CARES Act",null,null,"PL 116-260: Amendment to Recovery Rebate","2020-12-27",null,"2020-12-27"]
["United States","PIT: Earned income",null,null,null,"The legislation provides a look-back provision allowing individuals to use their 2019 Income to compute their Earned Income Tax Credit (EITC) and Child Tax Credit (CTC) for their TY 2020 taxes.",null,null,"PL 116-260: Look back Computation for Tax Credits","2020-12-27",null,"2020-12-27","2021-12-31"]
["United States","PIT: Earned income",null,null,null,"The legislation clarifies that emergency financial aid grants are not includible in gross income and thus do not reduce educational tax credits.",null,null,"PL 116-260: Emergency Financial Aid Grants Clarification","2020-12-27",null,"2020-12-27"]
["United States","PIT: Earned income",null,null,null,"The virus that causes COVID-19 has created a global outbreak (the COVID-19 Emergency) during which some alien individuals, who are present in the United States, have fallen or may fall ill with COVID-19 or experience other medical conditions or medical problems. Some of these individuals may have intended to leave the United States but were unable to leave due to a medication condition or problem, as described in section 7701(b)(3)(D)(ii). These individuals may be eligible to claim the medical condition exception to exclude certain days of U.S. presence from the substantial presence test, described in section 7701(b)(3), provided they meet the requirements described in section 7701(b)(3)(D)(ii) and section 301.7701(b)-3(c) (Medical Condition Exception).",null,null,"Guidance for Individuals Claiming the Medical Condition Exception in 2020",null,null,"2020-03-27","2020-12-31"]
["United States","PIT: Unincorporated businesses/Self employment income","Neutral","Decrease",null,"Depreciation of certain residential rental property over 30-year period",null,null,null,"2020-12-27","2020-12-27","2021-01-01",null,"Decrease"]
["United States","PIT: Unincorporated businesses/Self employment income",null,null,null,"Modifies the loss limitation applicable to pass-through businesses and sole proprietors, so the excess business loss limits of $250,000 ($500,000 joint return) for noncorporate taxpayers beings in tax year 2021.",null,null,"Section 2304. Modification of limitation on losses for taxpayers other than corporations","2020-03-27",null,"2020-03-27","2020-12-31"]
["United States","PIT: Unincorporated businesses/Self employment income",null,null,null,"Allows farmers who elected a two-year net operating loss (NOL) carryback prior to the CARES Act to elect to retain that two-year carryback rather than claim the five-year carryback provided in the CARES Act.",null,null,"PL 116-260: Election to waive application of certain modifications to farming losses","2020-12-27",null,"2020-12-27","2021-12-31"]
["United States","PIT: Savings","Neutral","Neutral","Tax waiver","Application of special rules to money purchase pension plans","Encourage consumption",null,"The CARES Act temporarily allows individuals to make penalty-free withdrawals from certain retirement plans for coronavirus-related expenses, permits taxpayers to pay the associated tax over three years, allows taxpayers to recontribute withdrawn funds, and increases the allowed limits on retirement plan loans. This legislation clarifies that money purchase pension plans are included in the retirement plans qualifying for these temporary rules. ",null,"2020-12-27","2020-12-27","2021-12-31","Decrease"]
["United States","SSC: Employee",null,null,null,"The provision provides a refundable payroll tax credit for 50% of qualified wages up to $10,000 for each employee for qualifying calendar 2020 quarters during the COVID-19 crisis. The credit is available to employers whose (1) operations were fully or partially suspended, due to a COVID-19-related shut-down order, or (2) gross receipts declined by more than 50% when compared to the same quarter in the prior year. For employers with greater than 100 full-time employees, qualified wages are wages paid to employees when they are not providing services due to the COVID-19-related circumstances described above. For eligible employers with 100 or fewer full-time employees, all employee wages qualify for the credit, whether the employer is open for business or subject to a shut-down order. The credit is provided for the first $10,000 of compensation, including health benefits, paid to an eligible employee. The credit is provided for wages paid or incurred from March 13, 2020 through December 31, 2020.  Employers with Small Business Administration Loans under this Act are not eligible for the employee retention credit.",null,null,"Section 2301. Employee retention credit for employers subject to closure due to COVID-19","2020-03-27",null,"2020-03-27","2020-12-31"]
["United States","SSC: Employer",null,null,null,"Families First Coronavirus Response Act provides employers with a refundable tax credit to offset the cost of providing a worker with paid sick and family leave. The Act caps the amount of qualified sick leave wages taken into account for each employee at $511 per day for 10 work days.  Similarly, the family leave credit would offset $200 per day of wages for employees who must care for a loved one or whose child is home because of a school or daycare closing.  Self-employed workers would also qualify for the same level of refundable sick and family leave tax credits to offset wages.  Businesses can retain and access funds that they would otherwise paid in payroll taxes.  If those amounts are not sufficient to cover the cost of paid leave, employers can seek an expedited advance from the IRS by submitting a streamlined claim form.",null,null,"Refundable tax credit to offset the cost of providing with paid medical leave","2020-03-18",null,"2020-03-18","2020-12-31"]
["United States","SSC: Employer",null,null,null,"Allows employers and self-employed individuals to defer payment of the employer share of the Social Security tax they otherwise are responsible for paying to the federal government with respect to their employees. Employers generally are responsible for paying a 6.2% Social Security tax on employee wages. The provision requires that the deferred employment tax be paid over the following two years, with half of the amount required to be paid by April 30, 2021 and the other half by December 31, 2022. The Social Security Trust Funds will be held harmless under this provision.  No deferral is allowed if the taxpayers has a Small Business Administration Loan that is forgiven. ",null,null,"PL 116-260: Deferral of Payment of Payroll Taxes","2020-12-27",null,"2020-12-27","2021-12-31"]
["United States","SSC: Employer",null,null,null,"Employers that are required to withhold and pay the employee share of social security tax under section 3102(a) or the railroad retirement tax equivalent under section 3202(a) are affected by the COVID-19 emergency for purposes of the relief described in the Presidential Memorandum and this notice (Affected Taxpayers). For Affected Taxpayers, the due date for the withholding and payment2 of the tax imposed by section 3101(a), and so much of the tax imposed by section 3201 as is attributable to the rate in effect under section 3101(a), on Applicable Wages, as defined herein, (collectively Applicable Taxes) is postponed until the period beginning on January 1, 2021, and ending on April 30, 2021. ",null,null,"Relief with Respect to Employment Tax Deadlines Applicable to Employers Affected by the Ongoing Coronavirus (COVID-19) Disease 2019 Pandemic",null,null,"2021-01-01","2021-04-30"]
["United States","SSC: Employer",null,null,null,"This notice modifies Notice 2020-65, 2020-38 I.R.B. 567 (September 14, 2020), by extending the time period during which employers must withhold and pay Applicable Taxes (as defined in Notice 2020-65 and described herein). Specifically, this notice provides that the end date of the period during which employers must withhold and pay Applicable Taxes is postponed from April 30, 2021, to December 31, 2021, and associated interest, penalties, and additions to tax for late payment with respect to any unpaid Applicable Taxes will begin to accrue on January 1, 2022, rather than on May 1, 2021. ",null,null,"Additional Relief with Respect to Employment Tax Deadlines Applicable to Employers Affected by the Ongoing Coronavirus (COVID-19) Disease 2019 Pandemic ",null,null,"2021-01-01","2021-12-31"]
["United States","SSC: Self-employed",null,null,null,"Allows employers and self-employed individuals to defer payment of the employer share of the Social Security tax they otherwise are responsible for paying to the federal government with respect to their employees. Employers generally are responsible for paying a 6.2% Social Security tax on employee wages. The provision requires that the deferred employment tax be paid over the following two years, with half of the amount required to be paid by December 31, 2021 and the other half by December 31, 2022. The Social Security Trust Funds will be held harmless under this provision.  No deferral is allowed if the taxpayers has a Small Business Administration Loan that is forgiven. The IRS and the Department of Labor have released a detailed guidance FAQ webpage.",null,null,"Section 2302. Delay of payment of employer payroll taxes","2020-03-27",null,"2020-03-27","2022-12-31"]
["United States","Taxes on payroll and workforce","Neutral","Neutral","Tax filing extension","Extension of certain deferred payroll taxes (sunset 12/31/21)","Support employment or enhance skills",null,"<Font Style=\"FONT-FAMILY: Arial;FONT-SIZE: 10pt;COLOR: #000000;TEXT-ALIGN: left;\">Allows employers and self-employed individuals to defer payment of the employer share of the Social Security tax they otherwise are responsible for paying to the federal government with respect to their employees. Employers generally are responsible for paying a 6.2% Social Security tax on employee wages. The provision requires that the deferred employment tax be paid over the following two years, with half of the amount required to be paid by April 30, 2021 and the other half by December 31, 2022. The Social Security Trust Funds will be held harmless under this provision.  No deferral is allowed if the taxpayers has a Small Business Administration Loan that is forgiven.</Font><Font Style=\"FONT-FAMILY: Arial;FONT-SIZE: 10pt;COLOR: #ff0000;TEXT-ALIGN: left;\"> </Font>",null,"2020-12-27","2020-12-27","2021-12-31","Neutral"]
["United States","Taxes on payroll and workforce",null,null,null,"This provision allows employers to extend the availability of FSA contribution amounts from 2020 to 2021, and from 2021 to 2022. It also allows employers to increase the coverage of dependent care expenses from children under age 13 to children under age 14. Additionally, it allows employers to make health FSA funds available to employees who made contributions to their health FSA and were terminated in 2020 or 2021. Finally, it allows employers to provide employees with the opportunity to make midyear, prospective FSA contribution changes for plans ending in 2021.",null,null,"PL 116-260: Health and Dependent Care Flexible Spending Arrangements","2020-12-27",null,"2020-12-27","2022-12-31"]
["United States","CIT","Neutral","Neutral","Other","Clarification of tax treatment of forgiveness of covered loans","Increase tax certainty",null,"The legislation clarifies that taxpayers whose PPP loans are forgiven are allowed deductions for otherwise deductible expenses paid with the proceeds of a PPP loan, and that the tax basis and other attributes of the borrower’s assets will not be reduced as a result of the loan forgiveness.",null,"2020-12-27","2020-12-27","2021-12-31","Neutral"]
["United States","CIT","Neutral","Neutral","Other","Clarification of tax treatment of certain loan forgiveness and other business financial assistance under CARES Act","Increase tax certainty",null,null,null,"2020-12-27","2020-12-27","2021-12-31","Neutral"]
["United States","CIT","Neutral","Neutral","Other","Election to waive application of certain modifications to farming losses (sunset 12/31/20)",null,null,"Allows farmers who elected a two-year net operating loss (NOL) carryback prior to the CARES Act to elect to retain that two-year carryback rather than claim the five-year carryback provided in the CARES Act.",null,"2020-12-27","2020-12-27","2021-12-31","Neutral"]
["United States","CIT",null,null,"Increased benefits","PL 116-260: Business Meal Tax Deduction","Encourage consumption",null,"The legislation provides for a 100% meal expense tax deduction for TY 2021 and TY 2022.",null,"2020-12-27","2020-12-27","2022-12-31"]
["United States","CIT",null,null,"Increased benefits","PL 116-260: Extension of credits for paid sick and family leave","Boost economic growth",null,"Extends the refundable payroll tax credits, enacted in the Families First Coronavirus Response Act (FFCRA; P.L. 116-127), through March 31, 2021. The credits apply as if the corresponding employer mandates were also extended. ",null,"2020-12-27","2020-12-27","2021-03-31","Decrease"]
["United States","CIT","Neutral","Decrease",null,"Energy efficient commercial buildings deduction modified and made permanent",null,null,null,"2020-12-27","2020-12-27","2021-01-01",null,"Decrease"]
["United States","CIT",null,null,null,"Extension of work opportunity tax credit (sunset 12/31/25)","Support employment or enhance skills",null,null,"2020-12-27","2020-12-27","2021-01-01","2025-12-31","Decrease"]
["United States","CIT",null,null,"Other","Clarifications and technical improvements to CARES Act employee retention credit",null,null,null,"2020-12-27","2020-12-27","2020-12-27","2021-12-31","Decrease"]
["United States","CIT",null,null,null,"Extension and modification of employee retention and rehiring tax credit",null,null,null,"2020-12-27","2020-12-27","2020-12-27","2021-12-31","Decrease"]
["United States","CIT","Neutral","Decrease",null,"Temporary allowance of full deduction for business meals (sunset 12/31/22)",null,null,null,"2020-12-27","2020-12-27","2020-12-27","2022-12-31","Decrease"]
["United States","CIT",null,null,null,"Businesses can retain and access funds that they would otherwise pay to the IRS in payroll taxes.  If those amounts are not sufficient to cover the cost of paid leave, employers can seek an expedited advance from the IRS by submitting a streamlined claim form.",null,null,"Usage of deposited Taxes and Expedited Refunds to pay Sick-leave provision","2020-03-20",null,"2020-03-20","2020-12-31"]
["United States","CIT",null,null,null,"The provision relaxes the limitations on a company’s use of losses. Net operating losses (NOL) are currently subject to a taxable-income limitation, and they cannot be carried back to reduce income in a prior tax year. The provision provides that an NOL arising in a tax year beginning in 2018, 2019, or 2020 can be carried back five years. The provision also temporarily removes the taxable income limitation to allow an NOL to fully offset income. The IRS has released detailed guidance. ",null,null,"Section 2303. Modifications for net operating losses","2020-03-27",null,"2020-03-27","2020-12-31"]
["United States","CIT",null,null,null,"The corporate alternative minimum tax (AMT) was repealed as part of the Tax Cuts and Jobs Act, but corporate AMT credits were made available as refundable credits over several years, ending in 2021. The provision accelerates the ability of companies to recover those AMT credits, permitting companies to claim a refund now.",null,null,"Section 2305. Modification of credit for prior year minimum tax liability of corporations","2020-03-27",null,"2020-03-27","2020-12-31"]
["United States","CIT",null,null,null,"Provides single employer pension plan companies with more time to meet their funding obligations by delaying the due date for any contribution otherwise due during 2020 until 1 January 2021. At that time, contributions due earlier would be due with interest. The bill also provides that a plan’s status for benefit restrictions as of 31 December 2019, will apply throughout 2020",null,null,"Section 3608. Single-Employer Plan Funding Rules","2020-03-27",null,"2020-03-27","2021-01-01"]
["United States","CIT",null,null,null,"The legislation provides for a 100% meal expense tax deduction for TY 2021 and TY 2022.",null,null,"PL 116-260: Business Meal Tax Deduction","2020-12-27",null,"2020-12-27","2022-12-31"]
["United States","CIT",null,null,null,"The legislation provides a credit against employment taxes on 70% of qualified wages up to $10,000 per quarter.",null,null,"PL 116-260: Employee Retention Credit","2020-12-27",null,"2021-01-01","2021-06-30"]
["United States","CIT",null,null,null,"The legislation clarifies that taxpayers whose PPP loans are forgiven are allowed deductions for otherwise deductible expenses paid with the proceeds of a PPP loan, and that the tax basis and other attributes of the borrower’s assets will not be reduced as a result of the loan forgiveness.",null,null,"PL 116-260: PPP Forgiven Loans Deductibility Clarification","2020-12-27",null,"2020-12-27"]
["United States","CIT",null,null,null,"Extends the refundable payroll tax credits, enacted in the Families First Coronavirus Response Act (FFCRA; P.L. 116-127), through March 31, 2021. The credits apply as if the corresponding employer mandates were also extended. ",null,null,"PL 116-260: Extension of credits for paid sick and family leave","2020-12-27",null,"2020-12-27","2021-03-31"]
["United States","CIT",null,null,null,"The Coronavirus Aid, Relief, and Economic Security Act (CARES Act), enacted on March 27, 2020, appropriated $100 billion for the Public Health and Social Services Emergency Fund (Provider Relief Fund). The Paycheck Protection Program and Health Care Enhancement Act, enacted on April 24, 2020, appropriated an additional $75 billion to the Provider Relief Fund. This funding will be used to reimburse eligible health care providers for health care-related expenses or lost revenues that are attributable to the COVID-19 pandemic. A health care provider that receives a payment must include it in gross income. A tax-exempt health care provider is not taxed on this payment.",null,null,"Guidance about Taxation of Provider Relief Payments",null,null,"2020-03-27","2021-12-31"]
["United States","CIT",null,null,null,"CARES Act NOLs for UBTI of an exempt organization are required to be siloed so that each unrelated trade or business calculates it NOL separately.",null,null,"Guidance for Tax Exempt Organizations on using NOLs",null,null,"2020-03-27","2020-12-31"]
["United States","Other excise duties",null,null,null,"Repeals Federal Excise Taxes collected in relation to commercial aviation. Excise taxes are applied to the transportation of persons (i.e., ticket tax), the transportation of property (i.e., cargo tax), and aviation fuel.",null,null,"Section 3201 Suspension of Certain Aviation Excise Taxes","2020-03-27",null,"2020-03-27","2020-12-31"]
["United States","Other excise duties",null,null,null,"For an Affected Taxpayer, the July 31, 2020, due date for filing Form 720 for the sport fishing and archery equipment numbers and making corresponding federal sporting goods excise tax payments is automatically postponed to October 31, 2020. This relief is automatic.",null,null,"Relief for Taxpayers Affected by Ongoing Coronavirus Disease Pandemic, Related to Sport Fishing Equipment and Bows and Arrows Excise Tax Filing and Payment Deadlines",null,null,"2020-03-27","2020-10-31"]
["United States","Multiple taxes",null,null,null,"The U.S. Treasury Department, relying on administrative discretion, will defer tax payments without interest or penalties for certain individuals and businesses negatively impacted, aiming to provide additional liquidity to the economy.",null,null,"Penalty-free tax deferral for certain businesses and individuals","2020-03-18",null,"2020-03-18","2020-07-15"]
["United States","Multiple taxes",null,null,null,"This supersedes measure on line 201. The U.S. Treasury Department will defer tax filings and payments without interest or penalties for all individuals and businesses negatively impacted, to provide additional liquidity to the economy. It additionally extends the ability to claim TY 2016 refund deadline to July 15th. ",null,null,"Penalty-free tax deferral and tax filing for all business and individuals","2020-03-21",null,"2020-03-21","2020-07-15"]
["United States","Multiple taxes",null,null,null,"The IRS has released guidance determining that foreign trusts and estates' Forms 1040-NR and federal income tax payments due between 1/4/2020 and 15/7/2020 are now due 15/7/2020. Additionally, a firm that is required to make a payment under Section 59A (Base Erosion and Anti-Abuse Tax) that is due between the aforementioned time period is also postponed.",null,null,"Penalty-free tax deferral and tax filing for all business and individuals","2020-03-21",null,"2020-03-21","2020-07-15"]
["United States","Multiple taxes",null,null,null,"Increases the limitations on deductions for charitable contributions by individuals who itemize, as well as corporations. For individuals, the 50% of adjusted gross income limitation is suspended for 2020. For corporations, the 10% limitation is increased to 25% of taxable income. This provision also increases the limitation on deductions for contributions of food inventory from 15% to 25%.",null,null,"Section 2205. Modification of limitations on charitable contributions during 2020","2020-03-27",null,"2020-03-27","2020-12-31"]
["United States","Multiple taxes",null,null,null,"The provision temporarily increases the amount of interest expense businesses are allowed to deduct on their tax returns, by increasing the 30% limitation to 50% of taxable income (with adjustments) for 2019 and 2020.",null,null,"Section 2306. Modification of limitation on business interest","2020-03-27",null,"2020-03-27","2020-12-31"]
["United States","Multiple taxes",null,null,null,"The provision enables businesses, especially in the hospitality industry, to write off immediately costs associated with improving facilities instead of having to depreciate those improvements over the 39-year life of the building. ",null,null,"Section 2307. Technical amendment regarding qualified improvement property","2020-03-27",null,"2020-03-27","2022-12-31"]
["United States","Multiple taxes",null,null,null,"Allows employers to receive an advance tax credit from Treasury instead of having to be reimbursed on the back end. Creates regulatory authority to implement the tax credit advances.",null,null,"Section 3606. Advance Refunding of Credits","2020-03-27",null,"2020-03-27","2020-12-31"]
["United States","Other taxes","Unknown\\Not Applicable","Unknown\\Not Applicable","Enhanced benefit entitlement","Additional 2020 recovery rebates for individuals","Boost economic growth","Encourage consumption","The legislation provides that all U.S. residents who are not a dependent of another taxpayer and have a work eligible social security number or whose spouse has a work eligible social security number, are eligible for a $600 ($1,200 joint return) rebate. In addition, they are eligible for an additional $600 per child under age 17.  The credit phases out at 5% of adjusted gross income in excess of $75,000 ($150,000 joint return).  Those who have no income, as well as those whose income comes entirely from non-taxable means-tested benefit programs, such as SSI benefits, are eligible for the rebates. SSI beneficiaries who are not typically required to file tax returns will not need to  obtain the payment. ",null,"2020-12-27","2020-12-27","2021-12-31","Decrease"]
["United States","Other taxes","Unknown\\Not Applicable","New tax","Enhanced benefit entitlement","Amendment to Recovery Rebate under the CARES Act","Boost economic growth","Encourage consumption","The legislation amends the CARES Act recovery rebate by permitting married taxpayers filing jointly to claim the credit if only one spouse has a valid social security number. Amendments to recovery rebates under the CARES Act",null,"2020-12-27","2020-12-27","2021-12-31","Decrease"]
["United States","Other taxes","Neutral","Neutral","Tax waiver","Authority to waive certain information reporting","Simplify the tax system/ increase tax compliance",null,"Provides authority for the Secretary of the Treasury to waive information-reporting requirements for forgiven loans or grants that are excluded from income.",null,"2020-12-27","2020-12-27","2021-12-31","Neutral"]
["United States","Other taxes",null,null,"Other","Modification of certain protections for taxpayer return information (higher education disclosures)",null,null,null,null,"2020-12-27","2020-12-27",null,"Neutral"]
["United States","Other taxes",null,null,"Other","2020 election to terminate transfer period for qualified transfers from pension plan for covering future retiree costs",null,null,null,null,"2020-12-27","2020-12-27","2021-12-31","Increase"]
["United States","Other taxes",null,null,"Other","PL 116-260: Funding for Health Care Agencies","Improve health",null,"The legislation provides funding for actions for the Center of Disease Control and Prevention, Food and Drug Administration, National Institutes of Health, and Department of Health and Human Services to prevent, prepare for, and respond to COVID-19. Funding additionally goes towards Vaccine procurement and vaccine distribution.",null,"2020-12-27","2020-12-27","2024-09-30"]
["United States","Other taxes",null,null,"Other","PL 116-260: Funding to States for Testing and Tracing","Improve health",null,"Legislation provides for appropriations to state governments to fund testing and tracing programs to mitigate COVID-19",null,"2020-12-27","2020-12-27","2024-09-30"]
["United States","Other taxes",null,null,"Other","PL 116-260: Funding for Child Care and Development Facilitates and Programs",null,null,"The legislation provides funding for to prevent and respond to COVID-19 for Child Care and Development Facilitates and Headstart programs",null,"2020-12-27","2020-12-27"]
["United States","Other taxes",null,null,"Other","PL 116-260: Funding for Aging and Disability Services",null,null,"The legislation provides funding for to prevent and respond to COVID-19 for Aging and Disability Services Programs",null,"2020-12-27","2020-12-27"]
["United States","Other taxes",null,null,"Other","PL 116-260: Education Stabilization Fund and Appropriates to Specific Institutions",null,null,"The legislation provides funding for to prevent, prepare, and respond to COVID-19 for universities and elementary and secondary schools.",null,"2020-12-27","2020-12-27","2022-09-30"]
["United States","Other taxes",null,null,"Other","PL 116-260: Funding for Transportation Agencies",null,null,"The legislation provides funding to prevent, prepare, and respond to COVID-19 for Airports, Highway infrastructure Programs, Rail, and Public Transportation",null,"2020-12-27","2020-12-27","2024-09-30"]
["United States","Other taxes",null,null,"Other","PL 116-260: Public Insurance Rebate Change and Temporary Suspension of Sequestion","Improve health",null,"The legislation provides an increase in public health insurance rebates provided to medical providers by 3.75% and additionally temporarily pauses automatic spending reductions associated with Public Insurance",null,"2020-12-27","2021-01-01","2021-12-31"]
["United States","Other taxes",null,null,"Enhanced benefit entitlement","PL 116-260: Extension of COVID-19 Unemployment Regulation and Benefit Changes","Encourage consumption",null,"The legislation provides extensions of more generous unemployment insurance rules due to COVID-19. The rule extensions includes $300 extra per week in benefits, larger number of weeks citizens can collect unemployment, and benefit phaseouts",null,"2020-12-27","2021-01-01","2021-03-14"]
["United States","Other taxes",null,null,"Other","PL 116:260: Additional Funding For Declared Disaster Relief Fund",null,null,"The legislation provides additional funding for the Federal Emergency Management Agency's (FEMA) disaster relief fund for COVID related relief.",null,"2020-12-27","2020-12-27"]
["United States","Other taxes",null,null,"Other","PL 116:260: Fisheries Disaster Assistance",null,null,"The legislation provides funds to prevent, prepare for, and respond to COVID-19 for the fishing industry",null,"2020-12-27","2020-12-27","2021-09-30"]
["United States","Other taxes",null,null,"Other","PL 116-260: Special Rules for Charitable Contributions",null,null,"Taxpayers who do not itemize deductions are allowed an above-the-line deduction of up to $300 ($600 for married couples) for 2021. ",null,"2020-12-27","2020-12-27","2021-12-31"]
["United States","Other taxes",null,null,"Enhanced benefit entitlement","PL 116-260: Paycheck Protection Program (PPP) Second Draw","Boost economic growth",null,"The legislation provides eligibility to the payroll protection program that allows firms who had previously received a PPP loan to be eligible for the second draw. Borrowers are eligible for a second-draw PPP loan of up to $2 million, provided they have less than 300 employees, will use the full amount on eligible expenses, and experienced a revenue reduction of 25% or more in all or part of 2020 compared with all or part of 2019.",null,"2020-12-27","2020-12-27","2022-12-31"]
["United States","Other taxes",null,null,"Other","PL 116-260: Grants for Shuttered Venues","Boost economic growth",null,"The Small Business Administration (SBA) will disburse these funds as grants to qualifying live theatre operators or promoters, theatrical producers, live performing arts organizations, museums, motion picture theatre operators, and talent representatives.",null,"2020-12-27","2020-12-27","2021-12-31"]
["United States","Other taxes",null,null,"Other","PL 116-260: Temporary Fee Reductions","Boost economic growth",null,"The legislation provides the authority to waive fees associated with Small Business Administration loan processing.",null,"2020-12-27","2020-12-27","2021-09-30"]
["United States","Other taxes",null,null,"Other","PL 116-260: Community Lender Support and Block Grants","Boost economic growth",null,"The economic effects of the Coronavirus Disease 2019 (COVID-19) pandemic may cause numerous borrowers to miss loan repayments, potentially leading to distress at banks and credit unions. The legislation extends provisions in the CARES act  As part of Congress’s response, Division A of the CARES Act (P.L. 116-136) included six sections—4008, 4011, 4012, 4013, 4014, and 4016—that either temporarily relaxed regulations facing banks and credit unions or provided regulators additional temporary authorities to support those institutions and their lending.",null,"2020-12-27","2020-12-27"]
["United States","Other taxes",null,null,null,"Special rules for qualified disaster-related personal casualty losses",null,null,null,"2020-12-27","2020-12-27","2020-12-27",null,"Decrease"]
["United States","Other taxes",null,null,null,"For taxpayers not eligible for a Social Security number, if the taxpayer files an ITIN application with their 2019 tax return by July 15, 2020, and the IRS issues the taxpayer an ITIN as a result of the application, the IRS will consider the ITIN to have been issued on or before the due date of the taxpayer's return.",null,null,"ITIN Application","2020-03-21",null,"2020-03-21","2020-07-15"]
["United States","Other taxes",null,null,null,"The provision waives the federal excise tax on any distilled spirits used for or contained in hand sanitizer that is produced and distributed in a manner consistent with guidance issued by the Food and Drug Administration and is effective for calendar year 2020.",null,null,"Section 2308. Temporary exception from excise tax for alcohol used to produce hand sanitizer","2020-03-27",null,"2020-03-27","2020-12-31"]
["United States","Other taxes",null,null,null,"The IRS has suspended select components of their tax compliance program until July 15, 2020. For current Installment Agreements, payments due between April 1 and July 15 are suspended. However, interest will continue to accrue due to statutory law on the unpaid balances. For Offers in Compromise, pending applications and payments have been extended to July 15. Automated Liens and Levies are suspended during this period and new delinquent accounts will not be forwarded to private collection agencies during this time. Lastly, the IRS will also generally start a new audit during this time and  Field Collection Activities will only pursue high-income non-filers during this period. ",null,null,"Suspension of Select Tax Compliance Programs","2020-03-25",null,"2020-03-25","2020-07-15"]
["United States","Other taxes",null,null,null,"Health plans that would normally qualify as HSA (health savings account) High-Deductible Health Plan can provide COVID-19 related testing and treatments without a deductible, or with a deductible below the minimum deductible for an HDHP without jeopardizing their status as an HDHP under section 223(c)(2)(A).",null,null,"Guidance Related To Health Insurance Plans and COVID-19 Treatment","2020-11-03",null,"2020-11-03"]
["United States","Other taxes",null,null,null,"The filing deadline for the FATCA Report (Form 8966) will be extended from March 31, 2020 to July 15, 2020. Form 8809-I, Application for Extension of Time to File FATCA Form 8966, will not be required for this extension.",null,null,"FATCA Information Return Extension Part 1","2020-03-30",null,"2020-03-30","2020-07-15"]
["United States","Other taxes",null,null,null,"Model 1 IGA jurisdictions will have until December 31, 2020 to provide their data, although a jurisdiction may send tax year 2019 data prior to that date.",null,null,"FATCA Information Return Extension Part 2","2020-04-16",null,"2020-04-16","2020-12-31"]
["United States","Other taxes",null,null,null,"Concerning ongoing litigation, the IRS is working with taxpayers concerning 1) obtaining an extension of the statute, 2) processing their appeals by the independent office of appeals 3) processing phone calls by the Taxpayer Advocate Service.",null,null,"Ongoing Litigation"]
["United States","Other taxes",null,null,null,"IRS is waiving the time requirements of 911(d)(1). 911(a) allows individuals to elect to exclude from gross income the individual's foreign earned income and the housing cost amount. To qualify for 911(a), a taxpayer has to meet the requirements in 911(d)(1) which includes living in an uninterrupted tax year or being present in a foreign country for 330 days during a period of 12 consecutive months.  Individuals who would have met the eligibility requirements of section 911(d)(1) during 2019 or 2020 but failed to do so because the individual departed China (excluding the Special Administrative Regions of Hong Kong and Macau) as of December 1, 2019 or any country as of February 1, 2020 can receive a waiver.  The period covered by this revenue procedure ends on July 15, 2020, unless an extension is announced.",null,null,"Waiving Residency Requirements for Section 911(a)","2020-04-17",null,"2020-04-17","2020-07-15"]
["United States","Other taxes",null,null,null,"Sections 4022(a)(1) and 4023(f)(4) of the CARES Act  provides that during the covered period, borrowers with Federally backed mortgage loans and multifamily borrowers with Federally backed multifamily mortgage loans experiencing a financial hardship due, directly or indirectly, to the COVID-19 emergency may request and obtain forbearance (up to 180 days) on their loans. However, by issuing forbearance, the question is raised as to whether this constitutes a loan modification. This revenue procedure states forbearances (and all related modifications) are not treated as resulting in a newly issued mortgage loan, knowledge of an anticipated default, or being involved in the determination of the origination date of the mortgage loan. ",null,null,"Guidance on Forbearance (and related modifications mortgage) Concerning Federal income tax status of certain securitization vehicles that hold the loans","2020-04-13",null,"2020-04-13","2020-12-31"]
["United States","Other taxes",null,null,null,"The CARES Act disallows offsetting section 965 income with the carryback of an NOL arising in tax years beginning after Dec. 31, 2017 and before Jan. 1, 2021. Moreover, the Act treats any taxpayer carrying back an NOL to a taxable year with a section 965(a) inclusion as having elected to not take into account such section 965 income in determining a taxpayer’s NOL deduction under section 172. The Act also provides for a special election to exclude from a taxpayer’s five-year carryback period one or more taxable years in which the taxpayer reported income under section 965. This election may be beneficial to taxpayers who elected to pay their section 965 tax liability as an eight-year installment under section 965(h). Any decrease in tax attributable to carrying back an NOL to a tax year with a section 965 inclusion will first be applied to the next outstanding installment due under section 965(h), followed by each successive installment until the liability is paid in full before the taxpayer receives a refund. By making the election to exclude a section 965 tax liability year from the NOL carryback period, the taxpayer will avoid this offset to its refund related to the 965(h) liability of that year.",null,null,"Guidance about NOLs Carrybacks and Section 965 Transition Tax","2020-09-04",null,"2020-09-04","2020-12-31"]
["United States","Other taxes",null,null,null,"Allows eligible partnerships to file amended partnership returns for taxable years beginning in 2018 and 2019 using a Form 1065 and issue an amended Schedule K-1, Partner’s Share of Income, Deductions, Credits, etc. (Schedule K-1), to each of its partners in order to take advantage of CARES Act provisions. Eligible partnerships are BBA partnerships that filed Form 1065 and furnished Schedule K-1 for the partnership taxable years beginning in 2018 or 2019 prior to issuance of this revenue procedure.",null,null,"Allowance of Certain Partnerships to file amended returns to take advantage of CARES Act provisions.","2020-08-04"]
["United States","Other taxes",null,null,null,"Travel and related disruptions resulting from the global outbreak of the COVID-19 virus may cause certain Eligible Individuals who did not anticipate meeting the “substantial presence test” under section 7701(b)(3) of the Internal Revenue Code (the Code) to become residents of the United States for federal income tax purposes during 2020 and may impact an individual’s qualifications for certain treaty benefits. This revenue procedure provides procedures for Eligible Individuals to claim the COVID-19 Medical Condition Travel Exception. Eligible Individual who intended to leave the United States during the individual’s COVID-19 Emergency Period, but was unable to do so due to COVID-19 Emergency Travel Disruptions, may exclude the individual’s COVID-19 Emergency Period (up to 60 calendar days of presence in the United States) for purposes of applying the substantial presence test. ",null,null,"Waiver to \"Substantial Presence Test\"","2020-04-21"]
["United States","Other taxes",null,null,null,"A nonresident alien, foreign corporation, or a partnership in which either is a partner (Affected Person) may choose an uninterrupted period of up to 60 calendar days, beginning on or after February 1, 2020, and on or before April 1, 2020 (the COVID-19 Emergency Period), during which services or other activities conducted in the United States will not be taken into account in determining whether the nonresident alien or foreign corporation is engaged in a US trade or business (USTB), provided that such activities were performed by one or more individuals temporarily present in the United States and would not have been performed in the United States but for COVID-19 Emergency Travel Disruptions.",null,null,"Guidance for nonresident aliens and foreign businesses ","2020-04-21",null,"2020-01-02","2020-01-04"]
["United States","Other taxes",null,null,null,"VA, SSI recipients with eligible children need to act by May 5 to quickly add money to their automatic $1200 Economic Impact Payment. They should use  the Non-Filers: Enter Payment Info Here tool on the IRS.gov website. Their $1,200 payments will be issued soon and, in order to add the $500 per eligible child amount to these payments, the IRS needs the dependent information before the payments are issued. Otherwise, their payment at this time will be $1,200 and, by law, the additional $500 per eligible child amount will be paid in association with a return filing for tax year 2020.",null,null,"Special alert for Veteran Affairs and Supplemental Security Income recipients who don’t file a tax return and have dependents","2020-04-24",null,"2020-04-24"]
["United States","Other taxes",null,null,null,"As of April 10, the IRS has received 2.9 million tax returns through the Free File program since January. That is a 28% increase compared to the 2.3 million received during the same time last year and already more than the 2.8 million received during all of 2019. The Free File online website will be available through the new July 15, 2020 tax deadline.",null,null,"Extension of IRS Free File online filing program","2020-04-16",null,null,"2020-07-15"]
["United States","Other taxes",null,null,null,"A reminder that taxpayers can also defer federal income tax payments due on April 15 to July 15 without penalties and interest, regardless of the amount owed. This deferment applies to all taxpayers, including individuals, trusts and estates, corporations and other non-corporate tax filers as well as those who pay self-employment tax. Taxpayers do not need to file any additional forms or call the IRS to qualify for this automatic federal tax filing and payment relief.",null,null,"Time extension of filing and payment requirements","2020-04-13"]
["United States","Other taxes",null,null,null,"The IRS is implementing the temporary procedures described below for digital transmission of Form 1139 and Form 1045:•Section 2303 makes several modifications to net operating losses, including requiring a taxpayer with a net operating loss arising in a taxable year beginning in 2018, 2019, or 2020 to carry that loss back to each of the five preceding years unless the taxpayer elects to waive or reduce the carryback; and providing a carryback for a two-year period of NOLs arising during a taxable year that began in 2017 and ended during 2018; and •Section 2305 modifies the credit for prior-year minimum tax liability of corporations, including to accelerate the recovery of remaining minimum tax credits of a corporation for its 2019 taxable year from its 2021 taxable year and to permit a corporation to elect instead to recover 100 percent of any of its remaining minimum tax credits in its 2018 taxable year. Only claims allowed under sections 2303 and 2305 of the CARES Act that are made on Form 1139 or Form 1045 are eligible refund claims under temporary procedures described belowStarting on April 17, 2020 and until further notice, the IRS will accept eligible refund claims Form 1139 submitted via Fax to 844-249-6236 and eligible refund claims Form 1045 submitted via fax to 844-249-6237.",null,null,"Guidance for temporary procedures to fax certain Forms 1139 and 1045","2020-04-15",null,"2020-04-17"]
["United States","Other taxes",null,null,null,"Division A, Title IV, Subtitle B, of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) authorizes the Department of the Treasury (Treasury Department) to provide payments to passenger air carriers, cargo air carriers, and certain contractors that must be exclusively used for the continuation of payment of employee wages, salaries, and benefits (Payroll Support).  Section 4117 of the CARES Act provides that the Treasury Department may receive warrants, options, preferred stock, debt securities, notes, or other financial instruments issued by a company receiving Payroll Support (Recipient) to provide appropriate compensation to the Federal Government for the provision of the financial assistance (Taxpayer Protection Instruments).",null,null,"Guidance for Payroll Support for Air Carriers and Contractors","2020-04-22"]
["United States","Other taxes",null,null,null,"3 actions taxpayers can take to ensure Form 706 package is considered timely filed: (1) Ask the private delivery service (PDS) to attempt delivery again to the Kansas City Service Center. In general, your return will be considered timely filed if the original mailing was timely postmarked, regardless of when delivery actually occurs. In the absence of receipt before the due date, timeliness will be based on the date recorded by the PDS.(2)Maintain the integrity of the original package (i.e., do not open it; just place it inside a new envelope or shipping box) and refile it. Keep the original proof of mailing along with the new proof of mailing and any record of the date the PDS attempted delivery for your records. In general, your Form 706 will be considered timely filed if the original mailing was timely postmarked. In the absence of receipt before the due date, timeliness will be based on the date recorded by the PDS.(3)Keep a copy of the original envelope with the date recorded by the PDS and any other documentation that would establish your original mailing date and the date that the PDS attempted delivery, so that proof will be available when needed. You should also keep a copy of the contents of the original package. Refile the entire package, including the original envelope and proof of mailing.",null,null,"Guidance for Estate tax Form 706 deliveries returned due to COVID-19","2020-04-13"]
["United States","Other taxes",null,null,null,"The Coronavirus Aid, Relief, and Economic Security Act (CARES Act) amended section 172(b)(1) to provide for a carryback of any net operating loss (NOL) arising in a taxable year beginning after December 31, 2017, and before January 1, 2021, to each of the five taxable years preceding the taxable year in which the loss arises (carryback period). Taxpayers may elect under section 172(b)(3) to waive the carryback period for NOLs arising in those years. In lieu of that election, taxpayers may make an election under section 172(b)(1)(D)(v)(I) for NOLs arising in those years to exclude tax years in which they have section 965(a) inclusions (section 965 years) from the carryback period. Recently issued Revenue Procedure 2020-24 (PDF) sets forth procedures for taxpayers to make these two elections. The IRS also recently issued temporary procedures for faxing certain Forms 1139 and 1045 to the IRS. This document provides the additional information that the IRS announced it would issue in the answer to question 5 of the temporary procedures.",null,null,"Guidance about carrybacks of NOLs for taxpayers who have had Section 965 inclusions","2020-04-23"]
["United States","Other taxes",null,null,null,"This notice provides a six-month extension of time to file Form 1045 or Form 1139, as applicable, to taxpayers that have an Net Operating Loss that arose in a taxable year that began during calendar year 2018 and that ended on or before June 30, 2019. ",null,null,"Time extension of filing and payment requirements for Form 1045 and Form 1139","2020-09-04",null,"2020-09-04"]
["United States","Other taxes",null,null,null,"This notice provides a permit to automatically defer payments and filings until July 15, 2020 for individuals, corporations, gift and estate taxes, certain excise taxes.",null,null,"Time extension of filing and payment requirements","2020-06-04",null,"2020-06-04"]
["United States","Other taxes",null,null,null,"This notice provides penalty relief with respect to certain employers’ deposits of Federal employment taxes, including deposits of withheld income taxes, taxesunder the Federal Insurance Contributions Act (FICA), and taxes under the Railroad Retirement Tax Act (RRTA) (collectively, Employment Taxes). ",null,null,"Penalty relief for employment taxes","2020-03-27",null,"2020-03-27"]
["United States","Other taxes",null,null,null,"This notice provides that the tax credits for qualified sick leave wages and qualified family leave wages required to be paid by the Families First CoronavirusResponse Act will apply to wages paid for the period beginning on April 1, 2020, and ending on December 31, 2020. This notice also provides that days occurring during the period beginning on April 1, 2020, and ending on December 31, 2020, will be taken into account for credits for qualified sick leave equivalent amounts and qualified family leave equivalent amounts for certain self-employed individuals.",null,null,"Extension of tax credits to cover qualified family and sick leave wages","2020-01-04",null,"2020-01-04","2020-12-31"]
["United States","Other taxes",null,null,null,"This notice provides an automatic deferral of filing Form 709 and paying a Federal gift tax or generation-skipping transfer tax payment until July 15, 2020.",null,null,"Time extension for gift and generation-skipping transfer tax payments","2020-03-13",null,"2020-03-13","2020-07-15"]
["United States","Other taxes",null,null,null,"This notice provides an automatic extension of the due date to July 15, 2020 for filing federal income tax returns and making Federal income tax payments",null,null,"Time extension of filing and payment requirements","2020-03-18",null,"2020-03-18","2020-07-15"]
["United States","Other taxes",null,null,null,"This notice provides that all medical care services received and items purchased associated with testing for and treatment of COVID-19 that are provided by a health plan without a deductible, or with a deductible below the minimum annual deductible otherwise required under section 223(c)(2)(A) for an HDHP, will be disregarded for purposes of determining the status of the plan as an HDHP",null,null,"Waiver of deductible for HDHP plans","2020-11-03",null,"2020-11-03"]
["United States","Other taxes",null,null,null,"An automatic extension of time will be granted to submit a periodic FATCA certification of compliance for an entity with a due date of July 1, 2020, to be extended to December 15, 2020, without the need to file an extension request with the IRS.  ",null,null,"Time extension to file certifications under FATCA FFI agreements","2020-04-29",null,"2020-04-29","2020-12-15"]
["United States","Other taxes",null,null,null,"An automatic extension of time will be granted to submit a periodic certification of compliance for a qualified intermediary, withholding foreign partnership, withholding foreign trust with a due date of July 1, 2020, to be extended to December 15, 2020, without the need to file an extension request with the IRS.  ",null,null,"Time extension to file certifications under QI/WP/WT agreements","2020-04-06",null,"2020-04-06","2020-12-15"]
["United States","Other taxes",null,null,null,"The educator expense deduction rules permit eligible educators to deduct up to $250 of qualifying expenses per year ($500 if married filing jointly and both spouses are eligible educators, but not more than $250 each). Eligible educators include any individual who is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide in a school for at least 900 hours during a school year.",null,null,"PL 116-260: Tax Deductible Educator Expenses","2020-12-27",null,"2020-12-27"]
["United States","Other taxes",null,null,null,"Provides authority for the Secretary of the Treasury to waive information-reporting requirements for forgiven loans or grants that are excluded from income.",null,null,"PL 116-260: Ability to Request Waiver for Information Returns"]
["United States","Other taxes",null,null,null,"The CARES Act temporarily allows individuals to make penalty-free withdrawals from certain retirement plans for coronavirus-related expenses, permits taxpayers to pay the associated tax over three years, allows taxpayers to recontribute withdrawn funds, and increases the allowed limits on retirement plan loans. This legislation clarifies that money purchase pension plans are included in the retirement plans qualifying for these temporary rules. ",null,null,"PL 116-260: Money Purchase Pension Plans","2020-12-27",null,"2020-12-27"]
["United States","Other taxes",null,null,null,"Modifies Section 6103(k) of the Internal Revenue Code (IRC), which provides for disclosure of certain tax returns and return information for administrative purposes, to allow for disclosure of certain taxpayer information to the Social Security Administration to identify tax receivables not eligible for collection because substantially all of the taxpayer’s income consists of disability insurance benefits under Section 223 of the Social Security Act or supplemental security income benefits under Title XVI of the Social Security Act. ",null,null,"PL 116-260: Disclosures to identify tax receivables not eligible for collection pursuant to qualified tax collection contracts","2020-12-27",null,"2020-12-27"]
["United States","Other taxes",null,null,null,"Taxpayers who do not itemize deductions are allowed an above-the-line deduction of up to $300 ($600 for married couples) for 2021. ",null,null,"PL 116-260: Special Rules for Charitable Contributions","2020-12-27",null,"2020-12-27","2021-12-31"]
["United States","Other taxes",null,null,null,"The legislation provides eligibility to the payroll protection program that allows firms who had previously received a PPP loan to be eligible for the second draw. Borrowers are eligible for a second-draw PPP loan of up to $2 million, provided they have less than 300 employees, will use the full amount on eligible expenses, and experienced a revenue reduction of 25% or more in all or part of 2020 compared with all or part of 2019.",null,null,"PL 116-260: Paycheck Protection Program (PPP) Second Draw","2020-12-27",null,"2020-12-27","2022-12-31"]
["United States","Other taxes",null,null,null,"The Small Business Administration (SBA) will disburse these funds as grants to qualifying live theatre operators or promoters, theatrical producers, live performing arts organizations, museums, motion picture theatre operators, and talent representatives.",null,null,"PL 116-260: Grants for Shuttered Venues","2020-12-27",null,"2020-12-27","2021-12-31"]
["United States","Other taxes",null,null,null,"The guidance provides relief for certain failures by a QOF to meet the 90-percent investment standard and  postpones the time periods for satisfying certain other requirements. Additionally, the notice confirms that the 24-month extension for the working capital safe harbor and the 12-month extension for QOFs to reinvest certain proceeds, both as provided under the section 1400Z-2 regulations, are available to otherwise qualifying QOFs and qualified opportunity zone businesses.",null,null,"Relief from statutory deadlines concerning qualified opportunity zones",null,null,"2020-03-27","2020-12-31"]
["United States","Other taxes",null,null,null,"In response to the Coronavirus Disease 2019 (COVID-19) pandemic, this notice provides that the Continuity Safe Harbor provided and extended by the prior IRS notices is further extended for projects that began construction in either calendar year 2016 or 2017. This notice also provides a 3½ Month Safe Harbor for services or property paid for by the taxpayer on or after September 16, 2019 and received by October 15, 2020.",null,null,"Beginning of Construction for Sections 45 and 48; Extension of Continuity Safe Harbor to Address Delays Related to COVID-19",null,null,"2020-03-27","2020-10-15"]
["United States","Other taxes",null,null,null,"In response to the unprecedented public health emergency caused by the Coronavirus Disease 2019 (COVID-19) pandemic, and the related social distancing that has been implemented, this notice provides temporary relief from the physical presence requirement in Treasury Regulations § 1.401(a)-21(d)(6) for participant elections required to be witnessed by a plan representative or a notary public, including a spousal consent required under § 417 of the Internal Revenue Code (Code).",null,null,"Temporary Relief from the Physical Presence Requirement for Spousal Consents Under Qualified Retirement Plans",null,null,"2020-03-27","2020-12-31"]
["United States","Other taxes",null,null,null," This notice provides guidance under the Internal Revenue Code (Code) on the federal income and employment tax treatment of cash payments made by employers under leave-based donation programs to aid victims of the ongoing COVID19 pandemic in the affected geographic areas.",null,null,"Treatment of Amounts Paid to Section 170(c) Organizations under Employer Leave Based Donation Programs to Aid Victims of the Coronavirus Disease (COVID-19) Pandemic",null,null,"2020-03-27","2020-12-31"]
["United States","Other taxes",null,null,null,"This notice postpones to December 31, 2020, the due dates for making investments, making reinvestments, and expending amounts for construction of real property under § 45D of the Internal Revenue Code (Code) due to be performed or expended on or after April 1, 2020, and before December 31, 2020.",null,null," 45D of the Internal Revenue Code ",null,null,"2020-01-04","2020-12-31"]
["United States","Other taxes",null,null,null,"Under section 2202 of the CARES Act, qualified individuals receive favorable tax treatment with respect to distributions from eligible retirement plans that are coronavirus-related distributions. A coronavirus-related distribution is not subject to the 10% additional tax under § 72(t) of the Internal Revenue Code (Code) (including the 25% additional tax under § 72(t)(6) for certain distributions from SIMPLE IRAs), generally is includible in income over a 3-year period, and, to the extent the distribution is eligible for tax-free rollover treatment and is contributed to an eligible retirement plan within a 3-year period, will not be includible in income.",null,null,"Guidance for Coronavirus-Related Distributions and Loans from Retirement Plans Under the CARES Act",null,null,"2020-03-27","2024-12-31"]
["United States","Other taxes",null,null,null,"This notice provides guidance relating to the waiver of 2020 required minimum distributions, described in § 401(a)(9) of the Internal Revenue Code (Code), from certain retirement plans under section 2203 of the Coronavirus Aid, Relief, and Economic Security (CARES) Act, Pub.L. 116-136, 134 Stat. 281 (2020).",null,null,"Guidance on Waiver of 2020 Required Minimum Distributions",null,null,"2020-03-27","2020-12-31"]
["United States","Other taxes",null,null,null,"This notice clarifies the requirements that apply to a mid-year amendment to a safe harbor § 401(k) or § 401(m) plan that reduces only contributions made on behalf of highly compensated employees (HCEs), as defined in § 414(q) of the Internal Revenue Code (Code). This notice also provides temporary relief in connection with the ongoing Coronavirus Disease 2019 (COVID-19) pandemic from certain requirements that would otherwise apply to a mid-year amendment to a safe harbor § 401(k) or § 401(m) plan adopted between March 13, 2020, and August 31, 2020, that reduces or suspends safe harbor contributions. ",null,null,"COVID-19 Relief and Other Guidance on Mid-Year Reductions or Suspensions of Contributions to Safe Harbor § 401(k) and § 401(m) Plans",null,null,"2020-03-13","2020-08-31"]
["United States","Other taxes",null,null,null,"This notice provides temporary relief from certain requirements under § 42 of the Internal Revenue Code (Code) for qualified low-income housing projects and under §§ 142(d) and 147(d) of the Code for qualified residential rental projects. ",null,null,"Guidance for qualified low-income housing projects",null,null,"2020-03-27","2020-12-31"]
["United States","Other taxes",null,null,null,"This notice provides guidance on the special rules relating to funding of single employer defined benefit pension plans, and related benefit limitations, under § 3608 of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), Pub. L. No. 116-136 (134 Stat. 281).",null,null,"Special Funding and Benefit Limitation Rules for Single-Employer Defined Benefit Pension Plans under the CARES Act",null,null,"2020-03-27","2020-12-31"]
["United States","Other taxes",null,null,null,"In response to the continuing public health emergency caused by the Coronavirus Disease 2019 (COVID-19) pandemic, and the related social distancing that has been implemented, this notice extends from January 1, 2021, through June 30, 2021, the temporary relief provided in Notice 2020-42, 2020-26 I.R.B. 986, from the physical presence requirement in Treasury Regulation § 1.401(a)-21(d)(6) for participant elections required to be witnessed by a plan representative or a notary public, including spousal consent required under § 417 of the Internal Revenue Code, and solicits comments with respect to the relief.",null,null,"Extension of Temporary Relief from the Physical Presence Requirement for Spousal Consents Under Qualified Retirement Plans",null,null,"2021-01-01","2021-06-30"]
["United States","Other taxes",null,null,null,"This notice provides additional relief under section 7508A of the Internal Revenue Code (Code) for qualified opportunity funds (QOFs) and their investors in response to the ongoing Coronavirus Disease 2019 (COVID-19) pandemic. This notice also provides additional relief pursuant to section 1400Z-2(f)(3) and Income Tax Regulations under section 1400Z-2 of the Code (section 1400Z-2 regulations). Specifically, this notice extends the relief for QOFs and their investors provided by Notice 2020-39, 2020-26 I.R.B. 984. ",null,null,"Extension of Relief for Qualified Opportunity Funds and Investors Affected by Ongoing Coronavirus Disease 2019 Pandemic",null,null,"2021-01-01","2021-12-31"]
["United States","Other taxes",null,null,null,"Because of the Coronavirus Disease 2019 (COVID-19) pandemic, the Department of the Treasury and the Internal Revenue Service issued Notice 2020-53, 2020-30 I.R.B. 151, to provide temporary relief from certain requirements under § 42 of the Internal Revenue Code (Code) for qualified low-income housing projects and under §§ 142(d) and 147(d) of the Code for qualified residential rental projects. In response to the continuing presence of the pandemic, this notice extends that temporary relief and also provides temporary relief from additional § 42 requirements not previously addressed in Notice 2020-53.",null,null,"Notice 2021-12",null,null,"2021-01-01","2021-12-31"]
["Albania","PIT: Earned income","Neutral","Neutral","Tax filing extension","Extension of deadline to submit PIT annual income statements. The deadline is postponed for 3 months, on 31 July 2020 instead of 30 April 2020. ","Not applicable",null,null," published in the Official Gazette no- 73, dated 23-04-2020-","Normative act no- 18, dated 23-04-2020, “On some changes and additions to law no- 8438, dated 28-12-1998, ‘On income tax’, as amended ”-","2020-04-23","according to the extension of deadline ","Neutral"]
["Albania","CIT","Decrease","Unknown\\Not Applicable","Tax rate reduction","Taxpayers with a total annual income up to ALL 14 million (EUR 113,200) are subject to a 0% rate on profit tax , while those whose total annual income exceeds this amount are subject to a 15% rate.  ","Simplify the tax system/ increase tax compliance","Support employment or enhance skills","This reform is in the framework of fiscal policies undertaken in support of the creation of a supportive legal framework for taxpayers who face great difficulties from the situation created due to the COVID-19 pandemic. The legal amendment decreases to zero percent the tax rate applied for profit tax, for taxpayers with incomes up to 14,000,000 (fourteen million) ALL, which are considered more vulnerable to the difficult financial situation created by COVID-19.","1- Published in the Official Gazette no- 154, dated 25-08-2020-                  2-Published in the Official Gazette no- 197, dated 11-11-2020- ","1- Law no- 106-2020, dated 29-7-2020, “On some changes in law no- 8438, dated 28-12-1998, ‘On income tax’, as amended-        2-Law no- 122, dated 15-10-2020 \"On some changes and additions to law no- 9632, dated 30-10-2006, 'On the local tax system', as amended                                                                                                                                                               ","2021-01-01","there is no end date","Decrease"]
["Albania","CIT","Neutral","Neutral","Tax filing extension","Extension of deadline to submit CIT financial statements. The deadline is postponed for 4 months, on 31 July 2020 instead of 31 March 2020.","Not applicable",null,null,"published in the Official Gazette no- 52, dated 26-03-2020-","Normative act no- 10, dated 26-3-2020 “On an amendment to law no- 8438, dated 28-12-1998, ‘On income tax’, as amended ”-","2020-03-26","according to the extension ","Neutral"]
["Albania","CIT","Neutral","Neutral","Tax payment deferral","Deferral of CIT payments for companies with a turnover up to ALL 14,000. ","Not applicable",null,null,"published in the Official Gazette no- 52, dated 26-03-2020-","Normative act no- 10, dated 26-3-2020 “On an amendment to law no- 8438, dated 28-12-1998, ‘On income tax’, as amended ”-","2020-03-26","end of 2020","Neutral"]
["Albania","CIT","Neutral","Neutral","Tax payment deferral","Waiver of prepayments and prepayments of simplified profit tax for companies with a turnover up to ALL 14,000. Deferral of the above for companies with a turnover above ALL 14,000.","Not applicable",null,null,"1- published in the Official Gazette no- 73, dated 23-04-2020-            2- Official Journal no- 73, dated 24-04-2020-","1- Normative act no- 18, dated 23-04-2020, “On some changes and additions to law no- 8438, dated 28-12-1998, ‘On income tax’, as amended ”-        2- Normative act no- 19, dated 23-04-2020 \"On some additions and changes to law no- 9632, dated 30-10-2006, 'On the local tax system', as amended\"- ","1-    23-04-2020          2-    24-04-2020","Deferral period april-september 2021","Neutral"]
["Albania","CIT","Neutral","Neutral","Tax payment deferral","Deferral of the prepayments on profit tax instalments for specific sectors","Not applicable",null,null," published in the Official Gazette no- 73, dated 23-04-2020-","Normative act no- 18, dated 23-04-2020, “On some changes and additions to law no- 8438, dated 28-12-1998, ‘On income tax’, as amended ”-","2020-04-23","Deferral period april-december 2021","Neutral"]
["Albania","VAT/GST","Unknown\\Not Applicable","Unknown\\Not Applicable","Other","This reform changes the minimum level of registration threshold for taxpayers to register in order to be subject of value added tax. This threshold  now is the turnover of 10 000 000 (ten million) ALL in a calendar year, (it has been 2. 000 000 (two million ALL before ).   It gives the right to taxpayers, as well  to choose to be subject to VAT, if the annual turnover is greater than 5 (five) million ALL.","Simplify the tax system/ increase tax compliance","Not applicable","The reform was adopted in the framework of fiscal policies undertaken in order to facilitate legal framework for taxpayers that face great difficulties from the situation created as a result of the COVID-19 pandemic. This decision changes the minimum registration threshold for taxpayers to be subject to value added tax at the level of turnover of 10 000 000 (ten million) ALL in a calendar year (before it was 2.000.000 ALL). It gives the right to taxpayers, as well  to choose to be subject to VAT , if the annual turnover is greater than 5 (five) million ALL.",null,"Decision of Council of Ministers no- 576, dated 22-07-2020 “On some changes in the decision no- 953, dated 29-12-2014, “On implementing the provisions of law no- 92-2014, ‘On Value Added Tax in the Republic of Albania’, as amended ","2021-01-01","there is no end date","Neutral"]
["Andorra","PIT: Unincorporated businesses/Self employment income","Neutral","Neutral","Tax payment deferral","Reduction from 50% to 20% of the advanced partial payment related to personal income tax calculated on the basis on the taxes due on the previous financial year.","Simplify the tax system/ increase tax compliance",null,null,"2020-04-01","2020-03-23","2020-04-01"]
["Andorra","CIT","Neutral","Neutral","Tax payment deferral","Reduction of the advance corporation tax for 2020 from 50% to 20% on the tax settlement of the immediately previous year","Simplify the tax system/ increase tax compliance","Boost economic growth","These measures have been taken to alleviate, as far as possible, the effects that the pandemic has on companies, based on the principles of solidarity and co-responsibility. Also, they have been taken to sustain the country's economic fabric and the maintenance of jobs.","2020-04-01","2020-03-23","2020-04-01","2020-09-30","Neutral"]
["Andorra","Multiple taxes","Neutral","Neutral","Tax payment deferral","Possibility of requesting the deferment of any tax debt without generating late payment interests","Simplify the tax system/ increase tax compliance","Boost economic growth","These measures have been taken to alleviate, as far as possible, the effects that the pandemic has on companies, based on the principles of solidarity and co-responsibility. Also, they have been taken to sustain the country's economic fabric and the maintenance of jobs.","2020-04-01","2020-03-23","2020-04-01",null,"Neutral"]
["Andorra","Multiple taxes","Neutral","Neutral","More flexible tax debt repayment","Possibility of requesting instalment payments of any tax debt without generating late payment interest","Simplify the tax system/ increase tax compliance","Boost economic growth","These measures have been taken to alleviate, as far as possible, the effects that the pandemic has on companies, based on the principles of solidarity and co-responsibility. Also, they have been taken to sustain the country's economic fabric and the maintenance of jobs.","2020-04-01","2020-03-23","2020-04-01",null,"Neutral"]
["Argentina","PIT: Earned income","Unknown\\Not Applicable","Unknown\\Not Applicable","Tax waiver","Tax exemption for workers involved covid crisis affected sectors (health, hygiene, security and firemen).","Not applicable",null,"Crisis relief.",null,"8/6/2020","1/3/2020","31/12/2020","Decrease"]
["Argentina","PIT: Earned income","Unknown\\Not Applicable","Unknown\\Not Applicable",null,"35% new perception on foreign currency purchases or any purchase of good and services nominated in foreign currency and paid with local currency. This amount can be deducted from PIT if subject of this tax. If not subject of PIT, it can be deducted of Property Tax.","Raise revenues","Not applicable",null,null,"16/9/2020","16/9/2020",null,"Increase"]
["Argentina","PIT: Earned income","Neutral","Neutral","Tax filing extension","Deadline for filling tax return extended to 12 August 2020.","Not applicable",null,null,null,null,"10/08/2020",null,"Neutral"]
["Argentina","PIT: Earned income","Neutral","Neutral","Tax filing extension","Payment deadline extended to 12 August 2020.","Not applicable",null,null,null,null,"10/08/2020",null,"Neutral"]
["Argentina","SSC: Employer","Unknown\\Not Applicable","Unknown\\Not Applicable","Tax waiver","Tax pay deferral or Reduction of the employer contributions up to 95% for all sectors severely  affected by covid crisis (all health sectors are included).","Not applicable",null,"Crisis relief. In force through 2020 and January 2021 so far. ",null,"1/4/2020","1/4/2020",null,"Decrease"]
["Argentina","SSC: Employer","Neutral","Decrease","Tax waiver","Businesses engaged in Knowledge-Related Economic activities will grant non-transferable a tax credit of up to 70% of the employer’s social security contributions.",null,null,null,null,null,"18/02/2021","31/12/2029","Decrease"]
["Argentina","CIT","Neutral","Neutral","Tax filing extension","Companies with tax year ending in December 2019 may file corporate income tax returns related to year 2019 by 26 and 27 May 2020, the exact date depending on the tax ID number (previously, the deadlines were 13 to 15 May 2020).","Not applicable",null,null,null,null,"13/05/2020",null,"Neutral"]
["Argentina","CIT","Neutral","Neutral","Tax payment deferral","Companies with tax year ending in December 2019 may pay the related CIT due by 26 and 27 May 2020, the exact date depending on the tax ID number (previously, the deadlines were 13 to 15 May 2020).","Not applicable",null,null,null,null,"13/05/2020",null,"Neutral"]
["Argentina","CIT","Decrease","Neutral","Tax rate reduction","Businesses engaged in Knowledge-Related Economic activities will benefit a reduced income tax.",null,null,null,null,null,"18/02/2021","31/12/2029","Decrease"]
["Argentina","Other excise duties","Increase","Unknown\\Not Applicable",null,"Return to the former rate on electronic products (6.55% if produced in Tierra del Fuego and 17% otherwise)","Raise revenues",null,"Support the electronics production in Tierra del Fuego.",null,"2020-12-14","1/1/2021","31/12/2025","Increase"]
["Argentina","Recurrent taxes on (net) wealth","New tax","New tax","Other","To pay for relief measures and medical supplies needed to deal with the COVID-19 pandemic, a progressive rate from 2-3.5% for assets in Argentina and a fix rate from 3-5.25% will be applicable for foreign assets. ","Raise revenues",null,null,null,null,"08/02/2021",null,"Increase"]
["Argentina","Multiple taxes","Neutral","Neutral","Tax filing extension","The filing deadline for small taxpayers under the Monotributo regime has been extended from 4 January 2021 to 1 April 2021.Note: Monotributo is an optional special regime for small taxpayers that aims at simplifying tax compliance , which comprises the income tax, VAT and social contributions obligations.","Not applicable",null,null,null,null,"04/01/2021","01/04/2021","Neutral"]
["Argentina","Multiple taxes","Neutral","Decrease","Tax waiver","Businesses engaged in Knowledge-Related Economic activities, exporters will not be subject to VAT withholdings or surcharges and a 0% export duty rate will apply to the export of services performed in Argentina to be used or exploited abroad.",null,null,null,null,null,"18/02/2021","31/12/2029","Decrease"]
["Argentina","Other taxes","Decrease","Unknown\\Not Applicable","Tax rate reduction","Tax rate decrease for health sector in bank debits and credits transactions.","Not applicable",null,"Crisis relief. In force through 2020. ",null,"1/4/2020","1/4/2020","31/21/2020","Decrease"]
["Argentina","Other taxes","Increase","Unknown\\Not Applicable",null,"Export duties: Rate increase of biofuels, soy products and derivate.","Raise revenues",null,null,null,"5/3/2020","5/3/2020",null,"Increase"]
["Argentina","Other taxes","Decrease","Unknown\\Not Applicable",null,"Export duties: rate decrease of several agroundustrial chain products.","Support R&D/innovation",null,null,null,"5/3/2020","5/3/2020",null,"Decrease"]
["Argentina","Other taxes","Decrease","Unknown\\Not Applicable",null,"Export duties: hydrocarbons 0%-8% depending on international prices",null,null,null,null,"18/5/2020","19/5/2020","31/12/2020"]
["Argentina","Other taxes","Decrease","Unknown\\Not Applicable",null,"Export duties: rate reduction from 12% to 8% for some mining products.","Boost economic growth",null,null,null,"2/10/2020","3/10/2020","31/12/2021","Decrease"]
["Argentina","Other taxes","Decrease","Unknown\\Not Applicable",null,"Export duties: rate reduction to 0%, 3% and 5% on some industrial goods.","Boost economic growth",null,null,null,"5/10/2020","5/10/2020",null,"Decrease"]
["Argentina","Other taxes","Decrease","Unknown\\Not Applicable",null,"Export duties: reduction to 0% for automotive sector final goods that are exported exceeding the amount of the last 12 months and with extra-mercosur destiny. ","Boost economic growth",null,null,null,"5/10/2020","5/10/2020",null,"Decrease"]
["Argentina","Other taxes","Decrease","Unknown\\Not Applicable",null,"Export duties: temporary and gradual reduction for 3 months on certain soy products and subproducts and biodiesel. ","Boost economic growth",null,null,null,"5/10/2020","6/10/2020","31/12/2020","Decrease"]
["Argentina","Other taxes","Decrease","Unknown\\Not Applicable",null,"Export duties: Reduction from 5% to 0% on services for enterprises registered in promotion regime installed by 27.570 Law.","Support R&D/innovation",null,null,null,"21/12/2020","22/12/2020","31/12/2029","Decrease"]
["Argentina","Other taxes","Decrease","Unknown\\Not Applicable","Tax rate reduction","Import duties: reduction to 0% for all health related products.",null,null,"Crisis relief. In force while public emergency endures.",null,"2/4/2020","3/4/2020",null,"Decrease"]
["Barbados","PIT: Earned income","Neutral","Neutral","Tax filing extension","Taxpayers were granted extension until June 30, 2020 to file returns due April 30, 2020 ","Not applicable","Not applicable","In light of the 24 hour national curfew the Barbados Revenue Authority allowed for some flexibility for a limited period of time for the filing and payment of taxes due and owing.  ",null,"N/A",null,null,"Neutral"]
["Barbados","PIT: Earned income","Neutral","Neutral","Tax payment deferral","Taxpayers were granted extension until June 30, 2020 to pay the tax due April 30, 2020 ","Not applicable","Not applicable","In light of the 24 hour national curfew the Barbados Revenue Authority allowed for some flexibility for a limited period of time for the filing and payment of taxes due and owing.  ",null,"N/A",null,null,"Neutral"]
["Barbados","PIT: Earned income","Neutral","Neutral","Accelerated tax refund","The tax refunds were accelerated to support economic activity during the COVID-19 pandemic.","Support employment or enhance skills","Boost economic growth","The Barbados Revenue Authority in an attempt to support the cash flow to both  businesses and individuals accelerated the payment of refunds.",null,"N/A",null,null,"Neutral"]
["Barbados","PIT: Unincorporated businesses/Self employment income","Neutral","Neutral","Tax filing extension","Taxpayers were granted extension until June 30, 2020 to file returns due April 30, 2020 ","Not applicable","Not applicable","In light of the 24 hour national curfew the Barbados Revenue Authority allowed for some flexibility for a limited period of time for the filing and payment of taxes due and owing.  ",null,"N/A",null,null,"Neutral"]
["Barbados","PIT: Unincorporated businesses/Self employment income","Neutral","Neutral","Tax payment deferral","Taxpayers were granted extension until June 30, 2020 to file returns due April 30, 2020 ","Not applicable","Not applicable","In light of the 24 hour national curfew the Barbados Revenue Authority allowed for some flexibility for a limited period of time for the filing and payment of taxes due and owing.  ",null,"N/A",null,null,"Neutral"]
["Barbados","PIT: Unincorporated businesses/Self employment income","Neutral","Neutral","Accelerated tax refund","The tax refunds were accelerated to support economic activity during the COVID-19 pandemic.","Support employment or enhance skills","Boost economic growth","The Barbados Revenue Authority in an attempt to support the cash flow to both  businesses and individuals accelerated the payment of refunds for both current and past due refunds. ",null,"N/A",null,null,"Neutral"]
["Barbados","SSC: Employee","Neutral","Neutral","Enhanced benefit entitlement","The period to benefit from unemployment benefits was extended.","Boost economic growth","Not applicable","To allow employees who have encountered financial hardship due to the pandemic to receive unemployment benefits for an extended period of time. ",null,"N/A",null,null,"Neutral"]
["Barbados","SSC: Employer","Neutral","Neutral","Tax payment deferral","Employers were allowed to defer payments up to six months where the employer maintained two-thirds of their staff complement. ","Support employment or enhance skills","Boost economic growth","In light of the 24 hour national curfew the National Insurance Scheme allowed for some flexibility for a limited period of time for payment of contributions.  ","April  2020","N/A",null,null,"Neutral"]
["Barbados","SSC: Self-employed","Neutral","Neutral","Enhanced benefit entitlement","Self employee individuals were given a grant of $3,000 for April and May, 2020 ","Boost economic growth","Not applicable","In light of the 24 hour national curfew the National Insurance Scheme allowed for some flexibility for a limited period of time for payment of contributions.  ",null,"N/A",null,null,"Neutral"]
["Barbados","CIT","Neutral","Neutral","Tax filing extension","Taxpayers were granted extension until June 30, 2020 to file returns due June  15, 2020 ","Not applicable","Not applicable","In light of the 24 hour national curfew the Barbados Revenue Authority allowed for some flexibility for a limited period of time for the filing and payment of taxes due and owing.  ",null,"N/A",null,null,"Neutral"]
["Barbados","CIT","Neutral","Neutral","Tax payment deferral","Taxpayers were granted extension until June 30, 2020 to file returns due June  15, 2020 ","Not applicable","Not applicable","In light of the 24 hour national curfew the Barbados Revenue Authority allowed for some flexibility for a limited period of time for the filing and payment of taxes due and owing.  ",null,"N/A",null,null,"Neutral"]
["Barbados","CIT","Neutral","Neutral","Accelerated tax refund","The tax refunds were accelerated to support economic activity during the COVID-19 pandemic.","Support employment or enhance skills","Boost economic growth","The Barbados Revenue Authority in an attempt to support the cash flow to both  businesses and individuals accelerated the payment of refunds for both current and past due refunds. ",null,"N/A",null,null,"Neutral"]
["Barbados","VAT/GST","Neutral","Neutral","Accelerated tax refund","The tax refunds were accelerated to support economic activity during the COVID-19 pandemic.","Support employment or enhance skills","Boost economic growth","The Barbados Revenue Authority in an attempt to support the cash flow to both  businesses and individuals accelerated the payment of refunds for both current and past due refunds. ",null,"N/A",null,null,"Neutral"]
["Barbados","VAT/GST","Neutral","Neutral","Tax filing extension","Taxpayers were granted extension until June 30, 2020 to file returns due April 21, and May 21, 2020 ","Not applicable","Not applicable","In light of the 24 hour national curfew the Barbados Revenue Authority allowed for some flexibility for a limited period of time for the filing and payment of taxes due and owing.  ",null,"N/A",null,null,"Neutral"]
["Barbados","VAT/GST","Neutral","Neutral","Tax payment deferral","Taxpayers were granted extension until June 30, 2020 to pay the VAT due April 21, May 21, and June 21,  2020 ","Not applicable","Not applicable","In light of the 24 hour national curfew the Barbados Revenue Authority allowed for some flexibility for a limited period of time for the filing and payment of taxes due and owing.  ",null,"N/A",null,null,"Neutral"]
["Barbados","VAT/GST","Unknown\\Not Applicable","Unknown\\Not Applicable","Other","The Government of Barbados announced the creation of VAT Loan fund for compliant VAT registrants based on the VAT payable on their last tax return. ","Support employment or enhance skills","Boost economic growth","The policy was indeed to support businesses.","April, 2020","June 2020 ",null,null,"Neutral"]
["Barbados","Transaction taxes (movable and immovable property)","Neutral","Neutral","Other","The period discount moved from 30 days to 90 days. ","Not applicable","Not applicable","To allows taxpayers who have encountered financial hardship due to the pandemic additional time to benefit from the discount. ",null,"N/A",null,null,"Neutral"]
["Brazil","PIT: Earned income","Neutral","Neutral","Tax payment deferral","deferral, for two months, of the adjustment due to the personal income tax of 2019.","Not applicable","Not applicable","Temporarily relieve the tax burden on individuals.",null,"07-04-2020","07-04-2020",null,"Neutral"]
["Brazil","PIT: Earned income","Neutral","Neutral","Tax filing extension","postponement, for two months, of the submission of declarations by individuals, related to the year 2019.","Not applicable","Not applicable","Adjustment for the change in the income tax payment period.",null,"07-04-2020","07-04-2020",null,"Neutral"]
["Brazil","SSC: Employer","Neutral","Neutral","Tax payment deferral","Interruption of payment of debts between States and Municipalities and the Federal Government","Not applicable","Not applicable",null,"27-05-2020","27-05-2020","01-03-2020","31-12-2020","Decrease"]
["Brazil","SSC: Employer","Neutral","Neutral","Tax payment deferral","deferral for three months of the social security contribution","Support employment or enhance skills","Not applicable","Securing jobs in small businesses. Reduce pressure on companies' cash flow.",null,"03-04-2020","03-04-2020",null,"Neutral"]
["Brazil","Other corporate taxes","Decrease","Neutral","Tax rate reduction","Temporary exemption of IPI, the Industrialized Products Tax, for a listed of health related, imported and domestic goods necessary to combat COVID-19.","Improve health","Not applicable","Reduce the cost of products used by the health sector","01-04-2020","01-04-2020","01-04-2020","31-12-2020","Decrease"]
["Brazil","Other corporate taxes","Neutral","Neutral","Tax payment deferral","deferral, for three months, of the payment of taxes owed by those opting for the simple national program","Support employment or enhance skills","Not applicable","Relieve the tax burden of small and micro companies. Securing jobs in small businesses. Reduce pressure on companies' cash flow.","18-03-2020","18-03-2020","01-04-2020",null,"Neutral"]
["Brazil","Other corporate taxes","Neutral","Neutral","Tax payment deferral","Deferral, for three months, of tax debt payments.","Not applicable","Not applicable","Provide liquitity to companies",null,"11-05-2020","11-05-2020",null,"Neutral"]
["Brazil","Other corporate taxes","Neutral","Neutral","Tax payment deferral","Deferral, for three months, of tax debt payments by companies opting for Simples Nacional.","Not applicable","Not applicable","Provide liquitity to companies",null,"18-05-2020","18-05-2020",null,"Neutral"]
["Brazil","Other corporate taxes","Neutral","Neutral","Tax filing extension","postponement, of the submission of declarations Defis and DASN-Simei, related to the year 2019.","Not applicable","Not applicable","Adjust the delivery of declarations to changes in the tax payment deadline. ",null,"26-03-2020","26-03-2020",null,"Neutral"]
["Brazil","Other corporate taxes","Neutral","Neutral","Tax filing extension","postponement of the submission of declarations DCTF and EFD-Contrib","Not applicable","Not applicable","Adjust the delivery of declarations to changes in the tax payment deadline. ",null,"03-04-2020","03-04-2020",null,"Neutral"]
["Brazil","Other corporate taxes","Neutral","Neutral","Tax filing extension","postponement of the submission of the ECD declaration","Not applicable","Not applicable","the covid-19 pandemic brought restrictions to the regular exercise of professional activities, such as accounting professionals.",null,"12-05-2020","12-05-2020",null,"Neutral"]
["Brazil","Other corporate taxes","Neutral","Neutral","Tax filing extension","postponement of the submission of the ECF declaration","Not applicable","Not applicable","The covid-19 pandemic brought restrictions to the regular exercise of professional activities, such as accounting professionals. Adjustment due to the extension of the ECD delivery deadline.",null,"13-07-2020","12-05-2020",null,"Neutral"]
["Brazil","Other corporate taxes","Neutral","Neutral","Other","elimination or simplification of administrative and or/ customs procedures to facilitate the flow of imported goods related to the health sector","Not applicable","Not applicable","Facilitate access to important resources to combat the pandemic.",null,"17-03-2020","17-03-2020",null,"Neutral"]
["Brazil","VAT/GST","Neutral","Neutral",null,"It is a federal bill 3887/20 with the objective of unifying two federal taxes - PIS and Cofins, in a single tax called CBS (Contribution on goods and services) to institute a broad federally based VAT. ","Simplify the tax system/ increase tax compliance","Increase equity/fairness","Simplify taxation on consumption, eliminate distortions with the extinction of some tax benefits, expand the credit base, reduce litigation. ","21-07-2020",null,null,null,"Neutral"]
["Brazil","VAT/GST","Decrease","Neutral","Tax rate reduction","Temporary exemption of PIS/Cofins on pharmaceuticals used in treatment related to COVID-19","Improve health","Not applicable","Reduce the cost of products used by the health sector",null,"09-04-2020","09-04-2020","31-12-2020","Decrease"]
["Brazil","VAT/GST","Neutral","Neutral","Tax payment deferral","deferral, for three months, of the payment of PIS/Cofins","Support employment or enhance skills","Not applicable","Securing jobs in small businesses. Reduce pressure on companies' cash flow.",null,"03-04-2020","03-04-2020",null,"Neutral"]
["Brazil","Transaction taxes (movable and immovable property)","Decrease","Neutral","Tax rate reduction","Temporary reduction, to zero, in the IOF tax rate on all credit operations.","Support investment","Encourage consumption","Reduce the cost of emergency credit lines","01-04-2020","02-04-2020","02-04-2020","31-12-2020","Decrease"]
["Brazil","Other taxes","Decrease","Neutral","Tax rate reduction","Reduction on import tax on goods used by the health sector in treatment related to COVID-19","Not applicable","Not applicable","Reduce the cost of products used by the health sector","17-03-2020","17-03-2020","17-03-2020","31-12-2020","Decrease"]
["Bulgaria","PIT: Unincorporated businesses/Self employment income","Neutral","Neutral","Tax payment deferral","Extension of the deadline for submission of the annual income tax return and for payment of the tax assessed therein until 30 June 2020 for persons carrying out economic activity in a trading capacity within the meaning given by the Commerce Act, including any sole traders, as well as for persons registered as farmers who have opted to be taxed on the annual tax base (currently the deadline is 30 April 2020). In this connection the deadline for payment of the tax at a discount is extended to 31 May 2020 (current deadline is 31 March 2020).","Not applicable","Not applicable"," A measure to enhance household cash-flow. The aim of the measure is to provide liquidity support for the taxpayers during the state of emergency related to the outbreak of the COVID-19 pandemic. The citizens are supported by postponing their tax returns filing obligations and payments of tax liabilities while preserving the conditions for using discounts.","2020-03-23","2020-03-23","2020-03-24","2020-06-30","Neutral"]
["Bulgaria","CIT","Neutral","Neutral","Tax payment deferral","Extension of the deadline for submission of the annual corporate income tax returns, and for the payment of the taxes assessed therein, until 30 June 2020 (currently, the deadline is 31 March 2020).","Not applicable","Not applicable","A measure to enhance business cash-flow. The aim of the measure is to provide liquidity support for the taxpayers during the state of emergency related to the outbreak of the COVID-19 pandemic. The enterprises are supported by postponing their tax returns filing obligations and payments of tax liabilities.","2020-03-23","2020-03-23","2020-03-24","2020-06-30","Neutral"]
["Bulgaria","VAT/GST","Decrease","Neutral","Tax waiver","Exemption with deductibility of VAT paid at the preceding stage in respect of the supply and Intra-Community acquisitions of COVID-19 vaccines and in vitro diagnostic medical devices. Such an exemption applies also to the services closely linked to such vaccines and devices.","Improve health","Not applicable","Alleviate the tax in the health sector for public health reasons  ","2020-10-12","2020-10-12","2021-01-01","2022-12-31","Decrease"]
["Bulgaria","VAT/GST","Decrease","Neutral","Tax waiver","Pursuant to Commission’s Decision 2020/491, Council Decree № 75 of 2007 of the Council of Ministers of Republic of Bulgaria allowed for exemption from VAT and customs duties of the importation of certain medical goods necessary to combat the effects of the COVID-19 pandemic outbreak. The relief applied to importations made from 30 January 2020 to 30 April 2021. Eligible for the relief and exemption of VAT were the goods imported by State organisations. The goods and organisations are exhaustively listed in annexes to Council Decree № 75. ","Improve health","Not applicable","Alleviate the tax in the health sector for public health reasons  ","2020-04-23","2020-04-23","2020-01-30","2021-04-30","Decrease"]
["Bulgaria","VAT/GST","Decrease","Neutral","Tax rate reduction","Reduction the VAT tax rate from 20% to 9% for the supply of restaurant and catering services (excluding spirits), books, food suitable for babies or young children, baby diapers and similar baby hygiene products, certain touristic services and the use of sport facilities.","Boost economic growth","Encourage consumption","The aim of the measure is to alleviate the tax in sectors particularly impacted by the Covid-19 pandemic or for social reasons. The VAT rate has been decreased for:  - supply and import of books on physical support or supplied by electronic means, or both, other than publications which are wholly or mainly intended for advertising, other than publications which are wholly or mainly composed of video or audio-music content – from 1.07.2020;  - the supply of restaurant and catering services, consisting of the delivery of prepared or uncooked food, including home deliveries; this does not apply to restaurant and catering services which consist in the supply of spirits even if ancillary supply – from 1.07.2020; - the import and supply of food suitable for babies or young children; baby diapers and similar baby hygiene goods – from 1.07.2020;  - the supply of a general tourist service (package), as well as excursions organized by tour operators and travel agents with occasional bus transport of passengers– from 1.08.2020; - the use of sport facilities– from 1.08.2020.","2020-06-19","2020-06-19","2020-01-07","2021-12-31","Decrease"]
["Bulgaria","Recurrent taxes on immovable property (business and residential)","Neutral","Neutral","Tax payment deferral","Extension of the deadline for payment of real estate tax as well as the tax on transport vehicles, with a 5% discount of the total annual amount due, until 30 June 2020 (currently, the deadline is 30 April 2020).","Not applicable","Not applicable","A measure to enhance business and household cash-flow. The aim of the measure is to provide liquidity support for the taxpayers during the state of emergency related to the outbreak of the COVID-19 pandemic. The business and citizens are supported by extending the period in which the tax can be paid with a discount.","2020-03-23","2020-03-23","2020-03-24","2020-06-30","Neutral"]
["China (People’s Republic of)","PIT: Earned income","Neutral","Decrease","Tax waiver","Donations made by enterprises or individuals through qualified Public Benefit Organisations or government authorities can be fully deducted for PIT purposes.",null,null,null,"2020-2-6",null,"2020-1-1","2020-12-31"]
["China (People’s Republic of)","SSC: Employer","Decrease","Neutral","Other","SMEs nationwide have the waiver of contributions for their employee's endowment insurance, unemployment insurance and employment injury insurance from Feb. to Dec.2020; employer SSC contributions from large scale enterprises and other participants (government departments and public institutions are excluded) are reduced to half from Feb. to Jun. 2020 nationwide. ","Boost economic growth",null,"For enterprise relief, and support for resumption of work and production. ","2020-2-20",null,"2020-2-1","2020-12-31 / 2020-6-30","Decrease"]
["China (People’s Republic of)","Taxes on payroll and workforce","Neutral","Decrease","Tax waiver","PIT exemptions for bonuses and subsidies paid to medical staff working in combatting COVID-19.","Support employment or enhance skills",null,null,"2020-2-6",null,"2020-1-1","2020-12-31","Decrease"]
["China (People’s Republic of)","CIT","Neutral","Neutral","Enhanced tax loss offset","For seriously affected businesses in certain sectors (transport, catering, accommodation and tourism), increase loss-carry forward from 5 to 8 years for losses incurred in 2020.","Not applicable",null,null,"2020-2-6",null,"2020-1-1","2020-12-31","Neutral"]
["China (People’s Republic of)","CIT","Neutral","Decrease","Tax waiver","Donations made by enterprises or individuals through qualified Public Benefit Organisations or government authorities can be fully deducted for CIT purposes.",null,null,null,"2020-2-6",null,"2020-1-1","2020-12-31"]
["China (People’s Republic of)","CIT","Neutral","Decrease","Other","Specific CIT incentives for enterprises engaged in producing key supplies related to COVID-19 protection and containment. This includes 100% expensing for investment in equipment to expand production capacity.","Support investment",null,null,"2020-2-6",null,"2020-1-1","2020-12-31","Decrease"]
["China (People’s Republic of)","CIT","Decrease","Decrease",null,"Qualified IC companies/projects producing IC chips smaller than 28-nanometer will be exempted from CIT for up to 10 years. Companies producing chips from 65-nanometer to 28-nanometer chips will be granted five years of tax exemption and/or a 50 percent discount on the corporate tax rate for the subsequent five years.","Support investment",null,null,"2020-12-11",null,"2020-1-1",null,"Decrease"]
["China (People’s Republic of)","VAT/GST","Decrease","Neutral","Tax rate reduction","Tax incentives have been intensified for small and micro enterprises (SMEs) and self-employed businesses from Mar.1 to Dec.31, 2020. Small scale taxpayers of VAT nationwide, whose sales income is subject to 3% VAT rate, can enjoy a lowered VAT rate of 1%.","Boost economic growth",null,"Support for SMEs.","2020-2-28",null,"2020-3-1","2020-12-31","Decrease"]
["China (People’s Republic of)","VAT/GST","Neutral","Decrease","Tax waiver","VAT exemptions for \"lifestyle services\" (normally subject to a 6% rate) including medical services, catering and accommodation services, \"sundry personal services\" including hairdressing and laundry, as well as public transportation and express delivery services provided to individuals.","Encourage consumption",null,null,"2020-2-6",null,"2020-1-1","2020-12-31","Decrease"]
["China (People’s Republic of)","VAT/GST","Neutral","Neutral","Accelerated tax refund","A full refund of carried forward excess input VAT credits, granted to businesses engaged in production of supplies for COVID-19 protection and containment.","Not applicable",null,null,"2020-2-6",null,"2020-1-1","2020-12-31","Neutral"]
["China (People’s Republic of)","VAT/GST","Decrease","New tax","Tax rate reduction","Special VAT treatment for small scale taxpayers  from 1 March 2020 to 31 December 2020.Taxpayers in Hubei: Taxpayers will be exempted from VATTaxpayers outside Hubei: The VAT rate will be reduced from 3% to 1%","Not applicable",null,null,"2020-2-28",null,"20203-1","2020-12-31","Decrease"]
["China (People’s Republic of)","Other taxes","Neutral","Decrease","Tax waiver","Donations made in cash or in kind to help combat COVID-19 are exempt from VAT and other consumption taxes. ","Not applicable",null,null,"2020-2-6",null,"2020-1-1","2020-12-31","Decrease"]
["Croatia","PIT: Earned income","Unknown\\Not Applicable","Unknown\\Not Applicable","Other","Exceptionally, the costs of laboratory testing of the causative agent of a contagious disease that the employer and the payer of benefits at his own expense provides to workers and natural persons who receive income/payments is not considered as an income from employment.","Improve health","Simplify the tax system/ increase tax compliance","As an exception to special regulations on income taxation, the cost of laboratory testing of infectious agents or epidemics of infectious diseases provided by the employer and the payer of income or wages at the expense of workers and natural persons earning income in the interest of the employer and the payer of wages is not considered as income from employment.  ",null,"2020-09-18","2020-09-19",null,"Neutral"]
["Croatia","PIT: Earned income","Unknown\\Not Applicable","Unknown\\Not Applicable","Other","The cost of vaccination against infectious diseases that the employer and the payer of the income or wages at his own expense provides to workers and natural persons who receive payments is not considered as a income based on employment, regardless of how the vaccination cost is covered.","Improve health","Simplify the tax system/ increase tax compliance","As an exception to special regulations on income taxation, the cost of vaccination against infectious diseases provided by the employer and the payer of wages paid at his own expense to workers and natural persons who receive income in performing the activities of the employer and the payer of income shall not be considered an income from employment, regardless of how the vaccination cost is covered.",null,"2020-10-19","2020-10-20","2020-12-31","Decrease"]
["Croatia","PIT: Earned income","Decrease","Neutral",null,"Reduction of the personal tax income rates (brackets):-\t24% to 20% for the income up to 30.000 HRK per month (4.000 EUR) or 360.000 HRK on an annual basis (48.000 EUR)-\t36% to 30% for the income above the 30.00HRK per month (4.000 EUR) or 360.000 HRK on the annual basis (48.000 EUR)","Simplify the tax system/ increase tax compliance","Boost economic growth","Introduction of this measure is not directly linked to the COVID-19, but to the 5th Round of Tax Reform. The Tax Reform is in line with the national Action plan to ease the administrative burden on business (2018), which was tailored in accordance to the European Commission recommendation in Country Specific Recommendations for Croatia. This is also the reason why no additional reductions of tax rates on PIT as COVID-19 measure was foreseen. (MEASURES INTRODUCED IN ACCORDANCE TO THE 5TH ROUND OF TAX REFORM)","2020-09-15","2020-12-09","2021-01-01"]
["Croatia","PIT: Earned income","Decrease","Neutral",null,"Reduction of the tax rate on dividends from 12% to 10%","Simplify the tax system/ increase tax compliance","Boost economic growth","Introduction of this measure is not directly linked to the COVID-19, but to the 5th Round of Tax Reform. The Tax Reform is in line with the national Action plan to ease the administrative burden on business (2018), which was tailored in accordance to the European Commission recommendation in Country Specific Recommendations for Croatia. This is also the reason why no additional reductions of tax rates on PIT as COVID-19 measure was foreseen. (MEASURES INTRODUCED IN ACCORDANCE TO THE 5TH ROUND OF TAX REFORM) ","2020-09-15","2020-12-09","2021-01-01"]
["Croatia","PIT: Earned income","Neutral","Neutral","Tax payment deferral","Personal income tax can be deferred for a period of up to 3 months with possible prolongation on additional 3 months.","Increase tax certainty",null,null,"2020-03-19",null,null,null,"Neutral"]
["Croatia","CIT","Decrease","Neutral",null,"Reduction of the tax rate from 12% to 10% for taxpayers who annually receive revenue up to the 7,5 million HRK (1 million EUR).","Simplify the tax system/ increase tax compliance","Boost economic growth","Introduction of this measure is not directly linked to the COVID-19, but to the 5th Round of Tax Reform. The Tax Reform is in line with the national Action plan to ease the administrative burden on business (2018), which was tailored in accordance to the European Commission recommendation in Country Specific Recommendations for Croatia. This is also the reason why no additional reductions of tax rates on PIT as COVID-19 measure was foreseen. (MEASURES INTRODUCED IN ACCORDANCE TO THE 5TH ROUND OF TAX REFORM)","2020-09-15","2020-12-09","2021-01-01"]
["Croatia","CIT","Neutral","Neutral","Tax payment deferral","Corporate income tax can be deferred for a period of up to 3 months with possible prolongation on additional 3 months.","Not applicable",null,null,null,"2020-03-19","2020-03-20","2020-06-20","Neutral"]
["Croatia","Other corporate taxes","Unknown\\Not Applicable","Unknown\\Not Applicable","More flexible tax debt repayment","A taxpayer, whose work has been suspended by a Decision of the Civil Protection Headquarters of the Republic of Croatia, and a tax authority may conclude an Administrative Agreement on special circumstances in order to settle the tax obligation of taxpayer due during the suspension of his work.","Simplify the tax system/ increase tax compliance","Raise revenues","The taxpayer, whose work has been suspended, and the tax authority may enter into an Administrative Agreement on special circumstances in order to settle the taxpayer's tax debt for tax liabilities due during the period of suspension of his work. A taxpayer whose work has been suspended, and whose obligations have been rescheduled on the basis of a pre-bankruptcy settlement, pre-bankruptcy agreement, bankruptcy plan, administrative contract or instalment payment, may submit a request for postponement in repayment of unpaid rescheduled obligations due during the time of suspension.",null,"2020-12-23","2020-12-24","Within 5 days after the termination of the Decision of the Civil Protection Headquarters of the Republic of Croatia ","Neutral"]
["Croatia","Other corporate taxes","Unknown\\Not Applicable","Unknown\\Not Applicable",null,"As an exception to the special regulation on the profit tax, all donations given to legal or natural persons related to the elimination of the negative consequences of a (earthquake) catastrophe are also considered tax-deductible expenses.As an exception to the special regulation on taxation of income, all donations given to legal or natural persons related to the elimination of the consequences of a (earthquake) catastrophe are considered tax-deductible expenses, although they do not increase the level of personal deduction.","Encourage consumption","Support investment","As an exception to the special regulation on the taxation of profits, all donations given to legal or natural persons related to the elimination of the consequences of a (earthquake) catastrophe are also considered tax-deductible expenses. As an exception to the special regulation on taxation of income, all donations given to legal or natural persons related to the elimination of the consequences of a (earthquake) catastrophe are considered tax-deductible expenses, although they do not increase the level of personal deduction. The taxpayer is obliged to provide in his books all the necessary information about the donations and the relevant documentation.",null,"2021-01-08","2021-01-09"," 31- 12- 2021 ","Decrease"]
["Croatia","VAT/GST","Unknown\\Not Applicable","Decrease","Tax waiver","VAT on goods imported by the 31st December shall be deemed to be paid on import. ","Raise revenues","Simplify the tax system/ increase tax compliance","For goods imported until 31st December 2020, it is considered that the value added tax (VAT) on import has been paid, if the taxpayer (registered in the register of VAT taxpayers in accordance to the special regulation) has declared it as a liability in his value added tax return form.",null,"2020-09-18","2020-09-19","2020-12-31","Decrease"]
["Croatia","VAT/GST","Unknown\\Not Applicable","Unknown\\Not Applicable",null,"Taxpayers entered in the register of value added taxpayers are exempt from paying value added tax on supplies of goods and services, made without compensation or countermeasures, for areas for which a disaster has been declared.","Encourage consumption","Support investment","Taxpayers entered in the register of value added taxpayers are exempt from paying value added tax for supplies of goods and services, made without compensation or countermeasures, to assist areas for which a disaster has been declared (measure relating to the earthquake hit regions). The taxpayer provides in his books all the necessary information about the deliveries and other relevant documentation.",null,"2021-01-08","2021-01-09","By the end of 2021 ","Decrease"]
["Croatia","VAT/GST","Neutral","Neutral","Tax payment deferral","VAT registered businesses with annual revenue below HRK 7.5 million can defer the payment of VAT for a period for 3 months, with a possible extension for an additional 3 months. Taxpayers are required to file their tax return on time. ","Not applicable",null,null,null,"2020-03-23","2020-03-24","2020-06-20","Neutral"]
["Croatia","VAT/GST","Neutral","Neutral","Tax payment deferral","VAT registered businesses with annual turnover below HRK 7.5m can delay their Value Added Tax liabilities due in April out to July. There will be no penalties or late interest charges. But returns must still be filed on time, the 20th of the month or quarter after the reporting period. A further 3-month to October can also be requested. It will then be possible to negotiate payment schedules for the missed VAT for up to two years ahead. Any postponement must be first applied for. ",null,null,null,"24-03-2020",null,null,null,"Neutral"]
["Croatia","VAT/GST","Neutral","Neutral","Tax payment deferral","Businesses may apply for a deferal of payments for businesses with a drop of 20% or more of revenue. This will apply for March returns due on the 30 April; and the April return due by 31 May",null,null,null,"15-04-2020"]
["Croatia","Other taxes","Unknown\\Not Applicable","Unknown\\Not Applicable","Other","The deadline by which the representative body of a local government unit may temporarily repeal the provisions on consumption tax and / or tax on the use of public areas for certain months in 2021 or the entire year has been extended until 31.1.2021. (deadline is 15.12.2020.)","Not applicable","Not applicable","Local governments can help entrepreneurs working in their area by exempting them from paying local taxes whole year or just for certain months (only for consumption tax and / or tax on the use of public areas). The decision will be valid only in 2021.",null,"2020-12-23","2021-12-24","2021-01-31"]
["Croatia","Other taxes","Unknown\\Not Applicable","Unknown\\Not Applicable","Tax filing extension","As an exception to the specific regulation governing administrative cooperation, the deadlines for submitting information on financial accounts to the Ministry of Finance, Tax Administration, shall be extended by additional three months. The deadlines for the submission of information on cross-border arrangements will start to apply from 1st January 2021.","Simplify the tax system/ increase tax compliance","Not applicable","The deadlines for submission of the information on financial accounts are compiled for the period of three months. For intermediaries and for relevant taxpayers due date to submit information on cross-border arrangements to the Ministry of Finance, Tax Administration, is 28th February 2021. In the case of special market arrangements, the intermediary will compile the first periodic report by 30th April.",null,"2020-06-30","2020-07-01","2021-04-30","Neutral"]
["Honduras","PIT: Earned income","Neutral","Decrease","Enhanced benefit entitlement","1. Reform to article 13 of the Income Tax Law, which grants taxpayers over 65 years of age a deduction of L 80,000. 2. Elimination of the procedure to benefit from gross exempted tax base of L350,000 to taxpayers over 65 years of age. Taxpayers may have this benefit beginning from the fiscal period in which they reach 65 years of age.","Increase equity/fairness","Simplify the tax system/ increase tax compliance","Relief measure to improve the quality of life of taxpayers over 65 years of age.","-","04/06/2020","04/06/2020",null,"Decrease"]
["Honduras","CIT","Neutral","Decrease","Enhanced tax allowances or credits","10% special deduction of income tax for fiscal period 2020 (i.e. 10% of total payroll) granted to companies that do not dismiss or suspend workers during the state of emergency until December 2020.","Support employment or enhance skills","Not applicable","The Decree 33-2020 approved by the National Congress aimed to approve measures and actions to  guarantee stability in jobs, as well as the productive sustainability of companies due to economic crisis.","-","3/04/2020","3/04/2020","30/4/2021","Decrease"]
["Honduras","Other taxes","Neutral","Unknown\\Not Applicable","Tax payment deferral","Second Extension to 31 August 2020 of the formal and material obligation of the PIT, CIT, Net Assets Tax, Solidarity Contribution and others related, to  small and medium taxpayers which had not been able to engage in economic activity within the period of state emergency and the date of this reform.","Raise revenues","Boost economic growth","This was part of a second round of significant tax relief measures aimed support the cashflow to medium and small taxpayers which were not able to pay their taxes on June 30.",null,null,"27/06/2020","30/8/2020","Neutral"]
["Honduras","Other taxes","Neutral","Unknown\\Not Applicable","Tax payment deferral","Second deferral for the three advanced payments of PIT and CIT [Fiscal Year 2020] to September, November 2020 and January 2021. The calculation of the instalment payments will be of 75% of the CIT/PIT paid in 2019.","Raise revenues","Boost economic growth","This was part of a second round of significant tax relief measures aimed support the cashflow taxpayers in general.",null,null,"27/06/2020","31/1/2021","Neutral"]
["Honduras","CIT","Neutral","Neutral","Tax waiver","Small and medium taxpayers who chose to file on time, i.e. by 30 April 2020 (and not use the right to defer their tax payments) obtain a 8.5% income tax discount.","Not applicable",null,null,null,null,"03/04/2020","30/04/2020","Decrease"]
["Honduras","VAT/GST","Neutral","Neutral","Tax payment deferral","Deferral of VAT payments and declarations for taxpayers negatively affected by the Covid-19 crisis.","Not applicable",null,null,null,null,"03/04/2020","31/12/2021","Neutral"]
["Honduras","VAT/GST","Neutral","Decrease","Tax waiver","Exemption of VAT payments for raw material and packing material used for manufacturing sanitizing products","Not applicable",null,null,null,null,"03/04/2021","31/12/2022","Decrease"]
["Honduras","VAT/GST","Neutral","Decrease","Tax waiver","Exemption of VAT on the acquisition of hand sanitizers and face masks.","Not applicable",null,null,null,null,"2020-03-12","31/12/2023","Decrease"]
[null,"VAT/GST","Neutral","Decrease","Tax waiver","Government and non-profit organizations are exempt from VAT on humanitarian-aid related purchases and donations.","Not applicable",null,null,null,null,"2020-03-13","31/12/2024","Decrease"]
["Indonesia","PIT: Earned income","Neutral","Neutral",null,"Introduction of partial territorial taxation for certain skilled foreigners who have become domestic taxpayers and requirements of Indonesian citizen becoming foreign tax resident.","Support employment or enhance skills","Increase tax certainty","Attract foreigners who have certain expertise to come into Indonesia and clarify some existing uncertainty on determination of the tax subject.","2020-02-11","2020-02-11","2020-02-11",null,"Decrease"]
["Indonesia","PIT: Earned income","Neutral","Neutral",null,"Non-object of income tax on surplus received by cooperative members","Support investment","Increase tax certainty","Adjustment for the abolition of domestic income tax on dividends","2020-02-11","2020-02-11","2020-02-11",null,"Decrease"]
["Indonesia","PIT: Earned income","Neutral","Neutral",null,"Requirements of exemption from taxation of dividend (both domestic and foreign) and offshore income received by personal taxpayers ","Support investment","Boost economic growth","Attract investment into Indonesia and provide incentives for reinvestment of profit in Indonesia","2020-02-11","2020-02-11","2020-02-11",null,"Decrease"]
["Indonesia","PIT: Earned income","Decrease","Neutral",null,"Potential change to withholding tax rate on interest paid to non-residents","Increase equity/fairness","Support investment","Provide the same level playing field between foreign and domestic investor","2020-02-11","2020-02-11","2020-02-11",null,"Decrease"]
["Indonesia","PIT: Earned income","Neutral","Decrease","Other","Additional deduction net income for taxpayers who produce certain medical equipment and/or household health supplies in handling Covid-19;","Improve health","Increase tax certainty","Community support in the form of donations and encourage the availability of the medical device and/or Household Health Supplies industry in handling Covid-19 Pandemic","2020-06-10","2020-06-10","2020-06-10","2021-06-30","Decrease"]
["Indonesia","PIT: Earned income","Neutral","Decrease","Other","Additional deduction on gross income for donations to certain institutions","Improve health","Increase tax certainty","Community support in the form of donations and encourage the availability of the medical device and/or Household Health Supplies industry in handling Covid-19 Pandemic","2020-06-10","2020-06-10","2020-06-10","2021-06-30","Decrease"]
["Indonesia","PIT: Earned income","Decrease","Neutral","Tax rate reduction","Impose personal income tax rate at 0% and final for additional income received by human resource in the health sector in handling Covid-19","Improve health","Increase tax certainty","to support the availability of Human Resources personnel in the Health Sector","2020-06-10","2020-06-10","2020-06-10","2021-06-30","Decrease"]
["Indonesia","PIT: Earned income","Decrease","Neutral","Tax rate reduction","Impose income tax rate at 0% and final on income or compensation  for the use of assets  to support health service in handling Covid-19\t","Improve health","Increase tax certainty","Community support in the form of using an asset owned by taxpayers in handling the Covid-19 pandemic\t","2020-06-10","2020-06-10","2020-06-10","2021-06-30","Decrease"]
["Indonesia","PIT: Earned income","Neutral","Neutral","Tax waiver","Provide tax exemption of Article 21 Income Tax for individual domestic taxpayers who receive compensation from certained parties for providing services in handling Covid-19 pandemic","Improve health","Increase tax certainty","To support  the availability of equipment for the implementation of Covid-19 vaccination","2020-12-30","2020-12-30","2021-01-01","2021-06-30","Decrease"]
["Indonesia","PIT: Earned income","Neutral","Neutral","Tax waiver","Provide Tax Incentive on Article 21 Income Tax for employee of a business in the specified sector and subject to employment's gross income not exceeding IDR 200 million for the years","Boost economic growth","Increase tax certainty"," to increase production and/or business circulation for taxpayers in certained sectors affected by the 2019 Corona Virus Disease pandemic","2021-02-01","2021-02-02","2021-02-02","2021-06-30","Decrease"]
["Indonesia","PIT: Earned income","Neutral","Neutral","Tax waiver","Provide income tax incentive on income from business received or earned by Taxpayers with certained gross profit (SME) ","Boost economic growth","Increase tax certainty"," to increase production and/or business circulation for taxpayers in certained sectors affected by the 2019 Corona Virus Disease pandemic","2021-02-01","2021-02-02","2021-02-02","2021-06-30","Decrease"]
["Indonesia","PIT: Earned income","Neutral","Decrease","Other","Provide an incentive as reducing Article 25 monthly income tax of eligible taxpayer in specified sector","Boost economic growth","Increase tax certainty","to increase production and/or business circulation for taxpayers in certained sectors affected by the 2019 Corona Virus Disease pandemic","2021-02-01","2021-02-02","2021-02-02","2021-06-30","Decrease"]
["Indonesia","CIT","Neutral","Neutral",null,"An incentive in the form of additional deductible expenses for CIT payers investing or spending on Government-agreed vocational program","Support employment or enhance skills","Boost economic growth","To accelerate employment creation and labor absorption and to involve private sector to improve quality of job seekers",null,"2019-06-26","2019-09-09",null,"Decrease"]
["Indonesia","CIT","Neutral","Neutral",null,"An incentive in the form of additional deductible expenses for CIT payers investing or spending on Government-agreed research and development (RnD) area","Support R&D/innovation","Boost economic growth","To improve Indonesian competitiveness and to involve private sector to enhance the country's RnD environment",null,"2019-06-26",null,null,"Decrease"]
["Indonesia","CIT","Neutral","Neutral",null,"An incentive in the form of additional deductible expenses for CIT payers doing new investment or expansion in selected labor-intensive industries","Support investment","Boost economic growth","To involve private sector to support employment creation and labor absorption",null,"2019-06-26",null,null,"Decrease"]
["Indonesia","CIT","Neutral","Neutral",null,"Expand the criteria for taxpayers as pioneer industries eligible for tax holiday","Support investment","Increase tax certainty","To improve the Indonesian investment and ease of doing business.","2019-06-26","2019-06-26","2019-06-26",null,"Decrease"]
["Indonesia","CIT","Neutral","Neutral",null,"Non-object of income tax on the Deposit Funds for the Administration of Hajj and the income from the development of Hajj Payment.","Support investment","Increase tax certainty","Provide such an incentive for Hajj Pilgrims by reducing Hajj Payment obtained from tax exemption since the Deposit Funds and the income from the development of Hajj Payment actually belong to the Hajj Pilgrims.","2020-02-11","2020-02-11","2020-02-11",null,"Decrease"]
["Indonesia","CIT","Neutral","Neutral",null,"Non-object of income tax on surplus received or obtained by Non-Profit Organitations enganged in the fields of social and religious intritutions.","Increase tax certainty","Increase equity/fairness","Provide equal tax treatment such as educational institutions.","2020-02-11","2020-02-11","2020-02-11",null,"Decrease"]
["Indonesia","CIT","Neutral","Neutral",null,"Unconditional exemption from taxation of domestic dividend and requirements of exemption from taxation of foreign dividend and offshore income received by corporate taxpayers ","Support investment","Boost economic growth","Attract investment into Indonesia and provide incentives for reinvestment of profit in Indonesia","2020-02-11","2020-02-11","2020-02-11",null,"Decrease"]
["Indonesia","CIT","Decrease","Neutral",null,"Potential change to withholding tax rate on interest paid to non-residents","Increase equity/fairness","Support investment","Provide the same level playing field between foreign and domestic investor","2020-02-11","2020-02-11","2020-02-11",null,"Decrease"]
["Indonesia","CIT","Neutral","Neutral","Tax waiver","Provide an exemption from Article 22 Income Tax and other taxes on the importation of goods needed in handling Covid-19 pandemic","Improve health","Simplify the tax system/ increase tax compliance","Accelerate services in providing fiscal facilities for the importation of goods","2020-04-17","2020-04-16","2020-04-17",null,"Decrease"]
["Indonesia","CIT","Decrease","Neutral","Tax rate reduction"," Reduce Corporate Income Tax 1. 22% (twenty-two percent) which is applicable for the Taxable Year of 2020 and Taxable Year of 2021; and 2. 20% (twenty percent) which is applicable starting from the Taxable Year of 2022\t  ","Support investment","Boost economic growth","to encourage long-term economic growth by increasing economic flow which can be aimed at increasing or attracting FDI","2020-05-16","2020-05-16","2020-05-16",null,"Decrease"]
["Indonesia","CIT","New tax","New tax","Other","Tax Treatment in Electronic Commerce Activities (PMSE)","Increase tax certainty","Raise revenues","Provide legal certainty on tax treatment Electronic Commerce activities (PMSE);","2020-05-16","2020-05-16","2020-05-16",null,"Increase"]
["Indonesia","CIT","Neutral","Decrease","Other","Additional deduction net income for taxpayers who produce certain medical equipment and/or household health supplies in handling Covid-19;","Improve health","Increase tax certainty","Community support in the form of donations and encourage the availability of the medical device and/or Household Health Supplies industry in handling Covid-19 Pandemic","2020-06-10","2020-06-10","2020-06-10","2021-06-30","Decrease"]
["Indonesia","CIT","Neutral","Decrease","Other","Additional deduction on gross income for donations to certain institutions","Improve health","Increase tax certainty","Community support in the form of donations and encourage the availability of the medical device and/or Household Health Supplies industry in handling Covid-19 Pandemic","2020-06-10","2020-06-10","2020-06-10","2021-06-30","Decrease"]
["Indonesia","CIT","Decrease","Neutral","Tax rate reduction","Impose income tax rate at 0% and final on income or compensation  for the use of assets  to support health service in handling Covid-19\t","Improve health","Increase tax certainty","Community support in the form of using an asset owned by taxpayers in handling the Covid-19 pandemic\t","2020-06-10","2020-06-10","2020-06-10","2021-06-30","Decrease"]
["Indonesia","CIT","Neutral","Neutral","Tax waiver","Provide tax exemption on Income Tax Article 22 for : a. the pharmaceutical production industry of vaccines and/or medicines that purchase raw material to produce vaccines and/or medicines for handling covid-19 b. Certained parties that import and/or purchasing goods in the form of medicines, vaccines, vaccination support equipment, laboratory equipment, personal detection, and other supporting equipment declared for the purpose of handling Covid-19 pandemic c. Third Parties who sell certained goods that required for handling Covid-19 pandemic to Certained Parties\t","Improve health","Increase tax certainty"," To support  the availability of equipment for the implementation of Covid-19 vaccination","2020-12-30","2020-12-30","2021-01-01","2021-06-30","Decrease"]
["Indonesia","CIT","Neutral","Neutral","Tax waiver","Provide tax exemption of Article 23 Income Tax for Domestic Corporate Taxpayers or Permanent Establishment who receive compensation from Certained Parties for providing technical services, management, or other services in handling Covid-19 Pandemic","Improve health","Increase tax certainty","To support  the availability of equipment for the implementation of Covid-19 vaccination","2020-12-30","2020-12-30","2021-01-01","2021-06-30","Decrease"]
["Indonesia","CIT","Neutral","Neutral","Tax waiver","Provide income tax incentive on income from business received or earned by Taxpayers with certained gross profit (SME) ","Boost economic growth","Increase tax certainty"," to increase production and/or business circulation for taxpayers in certained sectors affected by the 2019 Corona Virus Disease pandemic","2021-02-01","2021-02-02","2021-02-02","2021-06-30","Decrease"]
["Indonesia","CIT","Neutral","Neutral","Tax waiver","Provide income tax incentive on construction income received by taxpayers under an acceleration program to improve the utilization of irrigation water","Boost economic growth","Increase tax certainty","1. to increase production and/or business circulation for taxpayers in certain sectors affected by the 2019 Corona Virus Disease pandemic 2. to accelerate the program to improve the utilization of Irrigation water","2021-02-01","2021-02-02","2021-02-02","2021-06-30","Decrease"]
["Indonesia","CIT","Neutral","Neutral","Tax waiver","Provide an exemtion from Article 22 Income Tax for Import on business in eligible sectors","Boost economic growth","Increase tax certainty","to increase production and/or business circulation for taxpayers in certained sectors affected by the 2019 Corona Virus Disease pandemic","2021-02-01","2021-02-02","2021-02-02","2021-06-30","Decrease"]
["Indonesia","CIT","Neutral","Decrease","Other","Provide an incentive as reducing Article 25 monthly income tax of eligible taxpayer in specified sector","Boost economic growth","Increase tax certainty","to increase production and/or business circulation for taxpayers in certained sectors affected by the 2019 Corona Virus Disease pandemic","2021-02-01","2021-02-02","2021-02-02","2021-06-30","Decrease"]
["Indonesia","VAT/GST","Neutral","Neutral",null,"Expansion of service sectors eligible for zero-rated VAT for their exports, to include seven additional sectors: information and technology (IT) services; research and development (R&amp;D) services; professional services; freight forwarding services; air and sea charter services; trade intermediary services; and interconnection, satellite, communication/data connectivity services","Boost economic growth","Boost economic growth","To boost exports from those seven additional service sectors because they can refund for their input VAT related to their exports",null,"2019-03-29","2019-03-29",null,"Decrease"]
["Indonesia","VAT/GST","Neutral","Neutral","Tax increase","Ministry of Finance Regulation number 6/PMK.03/2021 regarding Calculation and Collection of Value Added Tax and Income Tax on Delivery / Income in connection with the sale of Credit, Starter Packs, Tokens and Vouchers","Increase tax certainty","Simplify the tax system/ increase tax compliance","To increace tax certanties when VAT payable on delivery of prepaid pulses, data packages, and starter packs, that is, upon receipt of payment, including deposit payment To simplify the tax system, ease of VAT administration to the credit distributor in the form of the determination of payment receipts issued by the distributor as a document equivalent to a Tax Invoice","2021-01-22","2021-01-22","2021-02-01",null,"Increase"]
["Indonesia","VAT/GST","Neutral","Neutral","Other","Regulation of the Minister of Finance - 92 / PMK.03 / 2020 regarding Criteria and/or Details of Religious Services not Subject to Value Added Tax","Increase tax certainty","Boost economic growth","To increace tax certanties about the imposition of Value Added Tax (VAT) on hajj and umrah services provided by tour travel agents, umrah services provided by tour travel agents including religious services that are not subject to VAT under the VAT Law.","2020-07-22","2020-07-23","2020-07-23",null,"Decrease"]
["Indonesia","VAT/GST","Neutral","Neutral","Tax increase","Regulation of the Minister of Finance - 48 / PMK.03 / 2020 regarding THE PROCEDURES FOR THE APPOINTMENT OF THE COLLECTORS,COLLECTION, REMITTANCE, AND FILING OF VALUE ADDED TAX ON THE UTILIZATION OF INTANGIBLE TAXABLE GOODS AND/OR TAXABLESERVICES FROM OUTSIDE OF THE CUSTOMS AND EXCISES TERRITORY WITHIN THE CUSTOMS AND EXCISES TERRITORY THROUGH ELECTRONIC COMMERCE","Raise revenues","Increase equity/fairness","Create an equal level playing field in taxing e-commerce","2020-05-05","2020-05-05","2020-07-01",null,"Increase"]
["Indonesia","VAT/GST","Neutral","Neutral","Other","Ministry of Finance Regulation number 41/PMK.03/2020 on import and/or delivery of certain transportation vehicles","Simplify the tax system/ increase tax compliance","Simplify the tax system/ increase tax compliance","to simplify the tax system, to ensure the availibility of the appropriate equipment for TNI and POLRI, to encourage the development of national fleets in the field of air and marine transportation ","2020-04-23","2020-04-23","2020-04-23",null,"Decrease"]
["Indonesia","Health-related taxes","Neutral","Neutral","Other","Ministry of Finance Regulation number 239/PMK.03/2020 on tax facilities for goods and services required in handling COVID-19 and on the extension of income tax facilities by Government Regulation (PP) 29/2020","Improve health","Improve health","to support the availibility of medical devices to address COVID-19 pandemic and to support vaccination programme","2020-12-30","2020-12-30","2020-12-30","2021-12-31","Neutral"]
["Indonesia","Other taxes","Neutral","Neutral","Tax filing extension","Extensions of time limits in exercising tax rights and fulfilling tax obligations","Increase tax certainty","Increase equity/fairness","To provide extension in exercising tax rights and/or fulfilling tax obligations as a result of the Corona Virus Disease 2019 (COVID-19) pandemic","2020-05-16","2020-05-16","2020-05-16",null,"Neutral"]
["Jersey","SSC: Employee","Neutral","Neutral","Tax payment deferral","2 Year postponement of contributions","Boost economic growth",null,"Assist businesses to withstand financial hardship","2020-12-03","2020-04-04","2020-04-04","31-03-2021","Neutral"]
["Jersey","SSC: Employee","Decrease","Neutral","Tax rate reduction","A temporary 2% reduction in employee contributions","Encourage consumption",null,"Financial assistance to individuals","27-07-2020","2020-09-09","2020-09-09","30-06-2021","Decrease"]
["Jersey","SSC: Employer","Neutral","Neutral","Tax payment deferral","2 Year postponement of contributions","Boost economic growth",null,"Assist businesses to withstand financial hardship","2020-12-03","2020-04-04","2020-04-04","31-03-2021","Neutral"]
["Jersey","SSC: Self-employed","Neutral","Neutral","Tax payment deferral","2 Year postponement of contributions","Boost economic growth",null,"Assist businesses to withstand financial hardship","2020-12-03","2020-04-04","2020-04-04","31-03-2021","Neutral"]
["Jersey","SSC: Self-employed","Decrease","Neutral","Tax rate reduction","A temporary 2% reduction in employee contributions","Encourage consumption",null,"Financial assistance to individuals","27-07-2020","2020-09-09","2020-09-09","30-06-2021","Decrease"]
["Jersey","Other corporate taxes","Neutral","Neutral","Tax filing extension","Extension to filing of corporation tax return","Simplify the tax system/ increase tax compliance",null,"Help companies meet their compliance obligations","2020-12-11","2020-12-11","2020-12-11","31-01-2021","Neutral"]
["Jersey","VAT/GST","Neutral","Neutral","Tax payment deferral","2 Year postponement of contributions","Boost economic growth",null,"Assist businesses to withstand financial hardship","2020-12-03","2020-04-04","2020-04-04","31-03-2021","Neutral"]
["Jersey","VAT/GST","Neutral","Decrease","Tax waiver","A temporary zero-rating of the supply of staff to facilitate employers who keep people in employment and use them flexibly to support other businesses. The measure applies to all supplies of staff made in Jersey by GST registered businesses, which take place between 19 March 2020 and 20 September 2020. ","Boost economic growth",null,"Financial assistance to businesses","19-03-2020","19-03-2020","19-03-2020","30-09-2020","Decrease"]
["Macau (China)","PIT: Unincorporated businesses/Self employment income","Neutral","Decrease","Enhanced tax allowances or credits","Standard tax deduction of Professional Tax (self-employed) is increased from 25% to 30%","Increase equity/fairness","Encourage consumption","Relieve financial burden of taxpayers. ","17-04-2020","16-04-2020","18-04-2020","31-12-2020","Decrease"]
["Macau (China)","PIT: Unincorporated businesses/Self employment income","Neutral","Neutral","Enhanced tax allowances or credits","Tax refund of Professional Tax (self-employed) of FY2018 increased from 60% to 70%. The cap is increased from MOP$14,000 to MOP$20,000.","Increase equity/fairness","Encourage consumption","Relieve financial burden of taxpayers and unemployed. ","17-04-2020","16-04-2020","18-04-2020","31-12-2020","Decrease"]
["Macau (China)","PIT: Unincorporated businesses/Self employment income","Neutral","Decrease","Enhanced tax allowances or credits","The scope of allowable deduction of donation for COVID-19 is extended for Professional Tax (self-employed).","Improve health",null,"Donation, especially masks and sanitizers, can improve health. The donation of cash can relieve the financial burden of the recipients. ","17-04-2020","16-04-2020","18-04-2020","31-12-2020","Decrease"]
["Macau (China)","Taxes on payroll and workforce","Neutral","Decrease","Enhanced tax allowances or credits","Standard tax deduction of Professional Tax (employee) is increased from 25% to 30%","Increase equity/fairness","Encourage consumption","Relieve financial burden of taxpayers. ","17-04-2020","16-04-2020","18-04-2020","31-12-2020","Decrease"]
["Macau (China)","Taxes on payroll and workforce","Neutral","Neutral","Enhanced tax allowances or credits","Tax refund of Professional Tax (employee) FY2018 increased from 60% to 70%. The cap is increased from MOP$14,000 to MOP$20,000.","Increase equity/fairness","Encourage consumption","Relieve financial burden of taxpayers and unemployed. ","17-04-2020","16-04-2020","18-04-2020","31-12-2020","Decrease"]
["Macau (China)","Non tax compulsory payments: Employer","Neutral","Decrease","Tax waiver","Stamp duties of license are exempted for FY2020","Support investment",null,"Reduce operating cost. ","17-04-2020","16-04-2020","18-04-2020","31-12-2020","Decrease"]
["Macau (China)","CIT","Neutral","Neutral","Other","Profits Tax for FY 2020 is reduced by MOP $ 300,000.","Support investment",null,"Relieve financial burden of taxpayers. ","17-04-2020","16-04-2020","18-04-2020","31-12-2020","Decrease"]
["Macau (China)","CIT","Neutral","Decrease","Enhanced tax allowances or credits","The scope of allowable deduction of donation for COVID-19 is extended for Profits Tax. ","Improve health",null,"Donation, especially masks and sanitizers, can improve health. The donation of cash can relieve the financial burden of the recipients. ","17-04-2020","16-04-2020","18-04-2020","31-12-2020","Decrease"]
["Macau (China)","VAT/GST","Neutral","Decrease","Tax waiver","The Tourism Tax exemption scope is extended to cover more hotel and entertainment establishments. ","Encourage consumption","--Select--",null,"17-04-2020","16-04-2020","18-04-2020","31-10-2020","Decrease"]
["Macau (China)","Recurrent taxes on immovable property (business and residential)","Neutral","Decrease","Tax waiver","Residential property is exempted from Property Tax for FY2020.","Increase equity/fairness",null,"Relieve financial burden of taxpayers. ","17-04-2020","16-04-2020","18-04-2020","31-12-2020","Decrease"]
["Macau (China)","Recurrent taxes on immovable property (business and residential)","Neutral","Neutral","Other","Commercial property tax for FY 2020 is first reduced by MOP $3500, and then further reduced by 25%.  ","Support investment",null,"Reduce operating cost. ","17-04-2020","16-04-2020","18-04-2020","31-12-2020","Decrease"]
["Macau (China)","Other taxes","Neutral","Decrease","Tax waiver","Motor Vehicle Circulation Tax is the annual tax on vehicles in use, no matter for commercial or private purpose. It is waived for commercial vehicles for FY 2020. ","Support investment",null,"Reduce operating cost. ","17-04-2020","16-04-2020","18-04-2020","31-12-2020","Decrease"]
["Mauritius","PIT: Earned income","Increase","Increase",null,"Solidarity Levy(i) Every individual whose leviable income exceeds Rs 3 million in an income year shall be liable to pay solidarity levy at the rate of 25%(ii) The solidarity levy payable shall not exceed 10 per cent of the sum of:      (a) net income excluding the lump sum; and,      (b) dividends as specified in the definition of“leviable income”","Increase equity/fairness","Raise revenues",null,"June 2020",null,"July 2020"]
["Mauritius","CIT","Decrease","Decrease",null,"Person engaged in medical research and development incurring expenditure on medical research and development may deduct twice the expenditure from his gross income","Support R&D/innovation",null,null,"June 2020",null,"1 July 2021"]
["Mauritius","CIT","Decrease","Decrease",null,"A company incurring expenditure for the acquisition  of patents and franchises; and costs to comply with international quality standards and norms may deduct twice the expenditure from his gross income","Support R&D/innovation",null,null,"June 2020",null,"1 July 2021"]
["Mauritius","CIT","Unknown\\Not Applicable","Decrease","Enhanced tax allowances or credits","Investment Tax Credit - A manufacturing company shall be allowed tax credit of 15%on the cost of new plant acquired during the period 1 July 2020 to 30 June 2023 over a period of 3 income years","Support R&D/innovation",null,null,"June 2020",null,"7 August 2020"]
["Mauritius","CIT","Unknown\\Not Applicable","Decrease","Enhanced tax allowances or credits","A company having incurred capital expenditure on the acquisition of new plant and machinery, during the period 1 March 2020 to 30 June 2020 shall be allowed a deduction of 100 per cent of the capital expenditure so incurred.","Support R&D/innovation",null,null,"June 2020",null,"7 August 2020"]
["Mauritius","CIT","Unknown\\Not Applicable","Unknown\\Not Applicable","Tax payment deferral","Companies operating in the tourism industry have obtained an extension in time for the payment of CIT","Support employment or enhance skills","Support employment or enhance skills",null,"June 2020",null,"7 August 2020"]
["Mauritius","CIT","Unknown\\Not Applicable","Unknown\\Not Applicable","Tax payment deferral","(a) The last day of submission for Advance Payment Systems (APS) and payment of corresponding  tax by companies for any quarter where due date falls between November 2020 to May 2021, is being deferred to June 2021(b) Companies whose accounting period ends in November 2020 and are not required to submit APS statement for the third quarter ended August 2020 will have to submit their annual income tax return by May 2021","Support employment or enhance skills","Support employment or enhance skills",null,"Nov 2020",null,"Nov 2020"]
["Mauritius","VAT/GST","Decrease","Decrease",null,"VAT exemption for people engaged in medical research, inland aquaculture, IT related materials for the purposes of Online Education","Support R&D/innovation","Support employment or enhance skills",null,"June 2020",null,"7 August 2020"]
["Mauritius","Other excise duties","Decrease","Decrease","Tax rate reduction","Motor Vehicles – rebate on the amount of duties payable. A rebate of a maximum of 40% on the amount of customs/excise duty payable is being granted on vehicles, provided they were in a bonded warehouse before 5th June 2020 and are cleared from Customs before 30th June 2021","Encourage consumption","Boost economic growth",null,"5 June 2020","5 June 2020","5 June 2020","29 June 2021","Decrease"]
["Mauritius","Other excise duties","Neutral","Neutral","Other","Tax Stamps on Bottles of Beer and Wine. The obligation to affix tax stamps on alcoholic products was extended to bottles of beer and wine in containers of more than 50 ml and up to 200 ml. A moratorium period was given to allow the existing stock to be sold without tax stamps up to 2nd August 2020. However, in view of the impact of COVID-19, especially on the hotel sector, the moratorium period has been extended to 30 June 2021","Simplify the tax system/ increase tax compliance","Raise revenues",null,"5 June 2020","5 June 2020","5 June 2020","30 June 2021","Increase"]
["Mauritius","Other excise duties","Neutral","Neutral","Other","Duty Free Shops and shops operating under the “Deferred Duty and Tax Scheme” are allowed to sell goods to any person without any restriction on quantity upon payment of duty, excise duty and taxes up to 31st December 2021","Boost economic growth","Raise revenues",null,"5 June 2020","5 June 2020","5 June 2020","31 December 2021","Increase"]
["Mauritius","Other taxes","Decrease","Unknown\\Not Applicable","Tax payment deferral","Individual taxpayers are not required to submit Current Payment Systems (CPS) statements when they become due in December 2021, March 2021 and June 2021. The tax payable will be due in their annual returns in September/ October 2021","Support employment or enhance skills","Support employment or enhance skills",null,"Nov 2020",null,"Nov 2020"]
["Mauritius","Other taxes","Decrease","Unknown\\Not Applicable","More flexible tax debt repayment","Any penalty or interest due on tax arrears outstanding as at 31 October 2020 and paid on or before the 31 December 2021 will be fully waived if the application is made on/before  30 June 2021","Raise revenues","Raise revenues",null,"Nov 2020",null,"Nov 2020"]
["Mauritius","Other taxes","New tax","New tax","Other","A new \"COVID-19 levy” will be imposed on companies, individuals and resident societies that benefitted from the Wage Assistance Scheme (WAS) during the COVID-19 crisis. The calculation of the levy will be 15% on the taxpayer's  gross income after deduction of allowable expenditure, but no more than the amount received from WAS. The levy will be payable for a two-year period.","Raise revenues",null,null,"13 May 2020","16 May 2020","23 March 2020**\n\n** Backdated",null,"Increase"]
["Nigeria","PIT: Earned income","Decrease","Decrease","Tax waiver","Exemption from income tax for persons earning the National Minimum wage or less.","Encourage savings","Improve health","This is to support the low income earners earning not more than the National minimum wage in order to have more disposable income to cushion the effect of general price increase occasioned by the COVID-19 pandemic.","31/12/2020","1/1/2021","1/1/2021","indefinite","Decrease"]
["Nigeria","PIT: Unincorporated businesses/Self employment income","Neutral","Neutral","Tax filing extension","The remittance of PIT returns by Foreign Affairs staff, Non-Residents, Military and Police (PIT payable to Federal Government) was extended to the last day of the month. Many other States also granted similar exemption to taxpayers in their jurisdiction.","Simplify the tax system/ increase tax compliance","Simplify the tax system/ increase tax compliance","the Tax authority deem it fit to extend tax filing period due to the lockdown occasioned by the Covid-19 pandemic","31/03/2020","n/a","immediately","31/12/2021","Neutral"]
["Nigeria","CIT","Neutral","Neutral","Other","Penalties for late filing of tax returns were waived provided taxpayers pay their taxes early and can file the returns later, giving room for supporting documents to be sent at a later date","Simplify the tax system/ increase tax compliance","Support investment","To encourage tax compliance and ease of filing tax returns during the period of the lockdown restrictions occasioned by COVID-19 pandemic.","31/03/2020","n/a","immediately","31/12/2022","Neutral"]
["Nigeria","CIT","Neutral","Neutral","Tax waiver","All interest and penalties on additional tax liabilities arising from tax audit or investigation is waived provided the tax liabilities are paid on or before the end of the month.","Simplify the tax system/ increase tax compliance","Support investment","To encourage timely  tax compliance ","31/03/2020","n/a","immediately","31/12/2023","Neutral"]
["Nigeria","CIT","Neutral","Neutral","More flexible tax debt repayment","To provide an alternative for Taxpayers facing challenges in sourcing for forex to offset their tax liabilities to pay in Naira at the prevailing Investors &amp; Exporters (I &amp; E) forex window rate on the day of payment.","Simplify the tax system/ increase tax compliance","Support investment","Concession for payment of foreign currency earned taxes in Naira due to the scarcity of forex","31/03/2020","n/a","immediately","31/12/2024","Neutral"]
["Nigeria","CIT","Neutral","Neutral","Other","Suspension of field Audit, Investigations, and Monitoring visits to taxpayers premises","Simplify the tax system/ increase tax compliance","Simplify the tax system/ increase tax compliance","To provide temporary relief for taxpayer in the wake the movement restriction and lockdown occasioned by the COVID-19 pandemic.","31/03/2020","n/a","immediately","31/12/2025","Neutral"]
["Nigeria","CIT","Neutral","Decrease","Enhanced tax allowances or credits","It allow companies to make deduction of donation made towards COVID-19 and other natural disaster","Support investment","Improve health","To provide relief to companies who donate to towards COVID-19, pandemic and other natural disaster.","31/12/2020","1/1/2021","1/1/2021","Not stated","Neutral"]
["Nigeria","CIT","Decrease","Decrease","Tax rate reduction","Reduction of  minimum tax levied on gross turnover of the company from 0.5% to 0.2% to  lessen franked investment income.","Support investment","Increase equity/fairness","It is obvious that many companies will only have to pay minimum tax due to low profit in year 2020 and reduction of minimum tax is to support such companies","31/12/2020","1/1/2021","1/1/2021","31/12/2021","Decrease"]
["Nigeria","VAT/GST","Neutral","Neutral","Tax filing extension","The remittance of VAT which is due on or before 21st day of every month was extended to the last day of the month;","Simplify the tax system/ increase tax compliance","Support investment","It became imperative for the tax authority to extent tax filing period due to the lockdown occasioned by the COVID-19 pandemic.","31/03/2020","n/a","immediately","31/12/2020","Neutral"]
["Nigeria","Other taxes","Neutral","Neutral","Tax filing extension","Tax filing extension was given to all tax types","Support investment","Boost economic growth","It became imperative for the tax authority to extent tax filing period due to the lockdown occasioned by the COVID-19 pandemic.","31/03/2020","n/a","immediately","31/12/2020","Neutral"]
["Nigeria","Other taxes","Neutral","Neutral","Other","Penalties for late filing of tax returns were waived, provided taxpayers pay their taxes early and can file the returns later, giving room for supporting documents to be sent at a later date","Support investment","Increase equity/fairness","To encourage timely  tax compliance ","31/03/2020","n/a","immediately","31/12/2023","Neutral"]
["Nigeria","Other taxes","Neutral","Neutral","Other","All interest and penalties on additional tax liabilities arising from tax audit or investigation is waived provided the tax liabilities are paid on or before the end of the month.","Support investment","Increase equity/fairness","Concession for payment of foreign currency earned taxes in Naira due to the unavailability of forex","31/03/2020","n/a","immediately","31/12/2024","Neutral"]
["Nigeria","Other taxes","Neutral","Neutral","Other","To provide an alternative for Taxpayers facing challenges in sourcing for forex to offset their tax liabilities to pay in Naira at the prevailing Investors &amp; Exporters (I &amp; E) forex window rate on the day of payment.","Simplify the tax system/ increase tax compliance","Support investment","To provide temporary relief for taxpayer in the wake the movement restriction and lockdown occasioned by the COVID-19 pandemic.","31/03/2020","n/a","immediately","31/12/2025","Neutral"]
["North Macedonia","PIT: Unincorporated businesses/Self employment income","Decrease","Neutral","Tax payment deferral","1.Personal income taxpayers (i.e. unincorporated businesses/self employed) are given the opportunity to be exempted from paying the amount of personal income tax advance payments for the months of November and December 2020, as well as for January and February 2021.2.Exemption from personal income tax for training and retraining costs (obtaining certificates, licenses, etc.) on employees, related to their job.3.Exemption from PIT for payed test costs for COVID 19 for employees in the amount of 9.000 denars. 4.Exemption from PIT for the costs of additional private health insurance of employees and for self employed tax payers.","Support employment or enhance skills","Simplify the tax system/ increase tax compliance","In order to simplify the tax system and to boost liquidity this measure was adopted.  In order to support the development of human capital as well as increase the productivity and health care of employees, this reform has been adopted.","11-2020","07-12-2020","07-12-2020","15-03-2021","Decrease"]
["North Macedonia","CIT","Neutral","Decrease","Increased benefits","1. Taxpayers are given the opportunity to be exempted from paying the amount of CIT advance payments for the months of November and December 2020, as well as for January and February 2021 2. Increase the period to cover losses at the expense of future profits.    3. Increasing the threshold with which the entities would be part of the non-taxation regime with profit tax and increasing the threshold with which the entities would enter the regime of total income.4. Recognition of test costs from COVID 19 as a recognized expense.5. Recognition of the cost of additional private health insurance of employees for the purposes of profit tax as a recognized expense.","Boost economic growth","Simplify the tax system/ increase tax compliance","1. In order to loose the tax burden of taxpayers and to boost liquidity provisions were prescribed for exemption from paying the amount of advance payments for the months of November and December 2020, as well as for January and February 2021.    2.  It is envisaged to increase the period for which, according to the Law on Profit Tax, it is allowed to cover losses at the expense of future profits from 3 to 5 years 3. It is envisaged to increase the threshold by which small and medium-sized companies would enter a preferential tax regime. For companies with a total income of 0 to 5 million denars, the profit tax rate would be 0 denars, while for companies with a total income of 5 000 001 denars to 10 million denars could choose whether to pay tax on total income 1% or profit tax of 10%. This is applicable only for the year of 2020. 4. In order to encourage employers to invest in creating better working conditions for employees and increasing their health care, this measure has been adopted. ","11-2020","07-12-2020","07-12-2020","15-03-2021","Decrease"]
["North Macedonia","VAT/GST","Neutral","Neutral","Tax payment deferral","1. This amendment to the Law on VAT exempts from value added tax for the turnover of goods and services that are given as a donation to budget users as well as the turnover/ supply  of goods and services performed to budget users which is paid with funds from received donations and in order to deal with Coronavirus COVID-19. The deadline for VAT payment will also be postponed due to liquidity support to the companies.                 2. Introducing a new preferential tax rate of 10% for the restaurants services and also catering services delivery of food and beverages for on-site consumption and catering services.                                    3. Application of a preferential tax rate of 5% for certain craft services according to the EU Directive4. Simplified method of issuing and receiving e-invoice                                                      5.VAT delayed payment for 5 additional days till the end of 2021","Encourage consumption","Boost economic growth","From January 1, 2021, a provision is applied for the application of a preferential tax rate of 10% for the delivery of food and beverages for on-site consumption and catering services, with the exception of alcoholic beverages. From January 1, 2021, a provision is prescribed for the application of a preferential tax rate of 5% for certain craft services performed by craftsmen who are registered in the craft register.   Slightly negative fiscal implications are expected.","11-2020","07-12-2020","07-12-2020",null,"Neutral"]
["North Macedonia","VAT/GST","Decrease","Decrease","Increased benefits","The main reason for amending the Law on refund of part of the value added tax to individuals to the entire amount of VAT is to encourage the sale of domestic products and services, as well as to increase the digitalization of our society.(see rationale for the reform)","Encourage consumption","Boost economic growth","Citizens are given the opportunity to return the entire amount of value added tax calculated on the turnover of purchased Macedonian products and services, as well as computer / IT equipment for a period of the following three days - 10, 11 and 12 October 2020. During those three days, this measure was not very much used by  citizens, that led to a returned amount of 67 million denars to citizens.","09-10-2020","09-10-2020","10-10-2020","12-10-2020","Decrease"]
["North Macedonia","Other taxes","Decrease","Decrease","Tax rate reduction","Amendment to the Law on Tax Procedure in order to reduce the penalty interest for more or less paid tax and ancillary duties from 0.03% to 0.015%","Simplify the tax system/ increase tax compliance","Boost economic growth","In order to reduce costs and improve the liquidity of companies, the penalty interest for public duties was halved. It was prescribed to reduce the penalty interest for more or less paid public duties from 0.03% to 0.015% by March 2021.","07-12-2020","07-12-2020","07-12-2020","31-03-2021","Decrease"]
["Panama","PIT: Earned income","Decrease","Decrease","Tax rate reduction","Law 161 of September 1, 2020 that adds transitory paragraphs to the Tax Code that grant tax amnesty for the emergency of COVID-19 and dictates other provisions establishes the following:- 10% discount for taxpayers whose gross income does not exceed 2.5M and who pay within the first 3 months of enactment of this law.The income tax, complementary, property and operation notice that are caused must be paid between March 20, 2020 and July 31, 2020.","Boost economic growth","Support investment","Executive decree 522 of October 16, 2020 regulates Law 161 of September 2020 and dictates the measures with which the taxpayer must comply in order to benefit from the benefits of Law 161.  The reasoning behind this law is to invite the taxpayer to make payment of their tax responsibilities in longer terms without additional charges. **THIS MEASURE ALSO APLIES FOR CIT**","1/09/2020","1/9/2020","1/09/2020","30/04/2021","Decrease"]
["Panama","PIT: Earned income","Decrease","Decrease","Tax rate reduction","Law 189 of December 17, 2020 that reforms the tax code to create a special income tax regime for micro, small and medium-sized companies.Legal persons that are micro, small or medium-sized companies will pay a lower percentage corresponding to income tax-income up to 11,000.00: 7.5%-from 11,000.01 to 36,000: 10%-from 36,000.01 to 90,000: 12.2%-from 90,000.01 to 150,000: 15%- from 150,000.01 to 350,000: 20%- from 350,000 to 500,000: 22.5%In addition, they will be exempt from complementary taxNatural persons that are considered micro, small or medium-sized companies will pay lower percentages corresponding to income tax as it follows: -from 11,000.01 to 36,000: 7.5%-from 36,000.01 to 90,000: 10%-from 90,000.01 to 150,000: 12.5%- from 150,000.01 to 350,000: 17.5%- from 350,000.01 to 500,000: 22.5%","Increase equity/fairness","Boost economic growth","this law is motivated by the law, order and the social well-being; therefore, it applies retroactively.","1/12/2020","1/1/2020","1/1/2020","31/12/2020","Decrease"]
["Panama","Other corporate taxes","Unknown\\Not Applicable","Unknown\\Not Applicable","Other","Law 161 of September 1, 2020 that adds transitory paragraphs to the Tax Code that grant tax amnesty for the emergency of COVID-19 and dictates other provisions establishes the following:- Add a transitory paragraph to the tax code that, due to COVID-19, extends the payment period of the single rate tax for legal persons until December 31 without surcharges or fines.","Boost economic growth","Support investment","Executive decree 522 of October 16, 2020 regulates Law 161 of September 2020 and dictates the measures with which the taxpayer must comply in order to benefit from the benefits of Law 161.  The reasoning behind this law is to invite the taxpayer to make payment of their tax responsibilities in longer terms without additional charges. ","1/09/2020","1/09/2020","1/09/2020","31/12/2020","Neutral"]
["Panama","Multiple taxes","Neutral","Unknown\\Not Applicable","Other","Law 160 of September 1, 2020 that modifies Law 99 of 2019, relative to the tax amnesty for the payment of taxes and the Code of Tax Procedure.It establishes that taxpayers, natural or legal persons, and real estate property caused and defaulting in payment of taxes, fees and special contributions can benefit from the tax amnesty period as of February 29, 2020.Includes:- Natural and legal persons and real estate that are in a state of default, including those who have payment arrangements.- Taxpayers, withholding agents and other persons responsible for taxes.- Taxpayers who have pending processes for additional settlements.The amnesty period is granted until December 31, 2020, under the following conditions:- 100% forgiveness of the total interest, surcharges and penalties for payments made during October and November 2019- Forgiveness of 95% of total interest, surcharges and penalties for payments made in December 2019.- Forgiveness of 90% of all interest, surcharges and penalties for payments made as of January 2020.- 85% forgiveness of all interest, surcharges and penalties for payments made in February 2020.- If payments are made from February 29 to December 31, 2020, up to 85% of all interest, surcharges and penalties will be forgiving.This law also applies to those who had subsequent payment arrangements. The taxpayers with subsequent payment arrangements may desist from them and avail themselves of a new payment agreement provided that they pay 25% of the nominal tax owed.","Increase equity/fairness","Raise revenues","Executive Decree No. 512 of September 23, 2020 establishes the process to benefit from the benefits of Law 99 of October 2019.  The reasoning behind this law is to invite taxpayers to pay amounts owed  providing exemptions that alleviate their tax liability. ","1/09/2020","1/09/2020","1/09/2020","31/12/2020","Increase"]
["Panama","Multiple taxes","Unknown\\Not Applicable","Unknown\\Not Applicable","Other"," Law 161 of 2020: Taxpayers with delinquent balances with respect to taxes due or payable between March 20 and July 31, 2020, may enter into a payment arrangement, always paying 25% of the nominal tax due. Payment arrangements will apply as it follows: 100% of pardon of late payment fees to taxpayers who make payments and throughout AUG-NOV 2020.95% of pardon of late payment fees to taxpayers who make payments and throughout OCT 2020.90% of pardon of late payment fees to taxpayers who make payments and throughout NOV85% of pardon of late payment fees to taxpayers who make payments and throughout DEC 2020.   ","Increase equity/fairness","Raise revenues",null,"1/09/2020","1/09/2020","1/09/2020","31/12/2020","Neutral"]
["Paraguay","Other corporate taxes","Neutral","Neutral","Other","Decree No. 3480/2020Exceptional and transitory regime of Payment Facilities, corresponding to Fiscal Year 2019, so that taxpayers of the Income Tax on Commercial, Industrial or Service Activities (IRACIS) and the Tax on Agricultural Activities Income (IRAGRO)","Simplify the tax system/ increase tax compliance","Simplify the tax system/ increase tax compliance","Given the economic situation of the country, a period is established during which the taxpayers of the Income Tax on Commercial, Industrial or Service Activities (IRACIS) and the Income Tax on Agricultural Activities (IRAGRO), corresponding to the Fiscal Year Fiscal 2019, they can access benefits through a more accessible and interest-free Payment Facilities plan and also allow you to defer the payment of the first advance of the Business Income Tax (IRE), corresponding to Fiscal Year 2020.","23-03-2020","23-03-2020","24-03-2020","31-05-2020"]
["Paraguay","Other corporate taxes","Neutral","Neutral","Other","General Resolution No. 50/2020It established a simplified procedure for the inscription in the Single Taxpayer Registry (RUC) of micro and small sole proprietorships in the Business Income Tax under the Simplified Regime for Small Businesses (RESIMPLE).","Simplify the tax system/ increase tax compliance","Simplify the tax system/ increase tax compliance","In observance of the measures implemented by the National Government within the framework of the plan to mitigate the spread of the Coronavirus (COVID-19) and the measures in the economic sphere provided by the Executive Power, it is necessary to establish a simplified procedure for the registration in the Single Taxpayers Registry (RUC) of micro and small companies in the Business Income Tax under the Simplified Regime for Small Companies (RESIMPLE), with the purpose of achieving the formalization and insertion of the same in the official registers of the Republic.","2020-07-04","2020-07-04","2020-08-04"]
["Paraguay","Other corporate taxes","New tax","New tax","Tax payment deferral","General Resolution No. 63/2020Provide exceptionally that the payment of Dividend and Income Tax (IDU) withheld by the \"Dividend, Profit and Income Generating Entities\" (EGDUR) that are Limited Liability Companies, entities that have no obligation to hold an assembly and Sole proprietorships that settle the IRE under the General Regime, for the distribution or allocation of dividends, profits or returns in fiscal year 2020, must be carried out in the month of September 2020, in accordance with the provisions of article 9 of the General Resolution No. 31/2019.","Simplify the tax system/ increase tax compliance","Simplify the tax system/ increase tax compliance","The Executive Branch established the Plan called \"Intelligent Quarantine\", which establishes four phases of progressive incorporation of the economic and social sectors into their regular activities, the extensions and modifications of which provided for the advance, the extension, as well as the setback in some of the phases in based on the current situation and epidemiological projections in certain territories of the country.","2020-02-09","2020-02-09","2020-03-09"]
["Paraguay","VAT/GST","Decrease","Decrease","Other","Decree No. 3477/2020: A Special Regime on Value Added Tax (VAT) was established applicable at the time of importation and sale in the local market of certain medical supplies such as: face masks, masks, partner hypochlorite and chemical gowns, in the framework of the epidemiological emergency.The taxable base of the VAT will be fifty percent (50%) of the amount, on which the rate of ten percent (10%) will be applied.","Improve health","Improve health","Given the economic situation the country is going through, it is advisable to establish a special regime of Value Added Tax (VAT) on basic inputs for the implementation of prevention protocols, both at home and in health services, a. In order to alleviate this situation in a timely manner and have available the inputs that contribute to reducing the risks of the spread of COVID-19.","20-03-2020","20-03-2020","21-03-2020","30-06-2020","Decrease"]
["Paraguay","VAT/GST","Decrease","Decrease","Other","Decree No. 3529/2020The list of medical supplies subject to the Special Regime on Value Added Tax (VAT) applicable at the time of importation and disposal in the local market was expanded, in the framework of the epidemiological emergency. Of the following supplies: Chlorhexidine and its salts, Garments and clothing accessories (gloves, mittens, mittens), Mask with filters, Safety glasses, intravenous catheter.","Improve health","Improve health","Taking into account the indications of the Ministry of Public Health and Social Welfare, it is necessary to expand the list of sensitive medical supplies, for the mitigation of COVID-19 to which tariff and tax benefits are granted.","13-04-2020","13-04-2020","14-04-2020","30-09-2020","Decrease"]
["Paraguay","VAT/GST","Neutral","Neutral","Tax payment deferral","Decree No. 3583/2020Exceptional and transitory regime of payment facilities until August 31, 2020, for the taxpayers of the Value Added Tax (VAT), for operations carried out in the domestic market and the VAT product of imports of goods (VAT Customs)According to the following rules:a) Minimum initial delivery equivalent to twenty percent (20%) of the debt.b) Annual financing interest rate of zero percent (0%).c) Up to four (4) monthly installments","Simplify the tax system/ increase tax compliance","Simplify the tax system/ increase tax compliance","Given the recommendation issued by the World Health Organization and the urgent activation of the National Plan for Response to Respiratory Viruses 2020 provided by the Ministry of Public Health and Social Welfare, it is advisable to establish a period during which the taxpayer of the Value Added (VAT), for operations carried out in the domestic market and product of the importation of goods (VAT Customs), you can access benefits through a more accessible and interest-free Payment Facility plan.  ","2020-06-05","2020-06-05","2020-07-05","31-08-2020"]
["Paraguay","VAT/GST","Decrease","Decrease","Other","Decree No. 3739/2020There is a Special Regime in the Value Added Tax (VAT) applicable at the time of the sale in the local market of goods of artistic value elaborated by means of predominantly manual processes, by artisans or artisan companies registered in the Register of Craftsmen of the Paraguayan Institute of Crafts.In which it is established that when the VAT taxpayer alienates the goods included in Article 1 of this Decree, he will liquidate and enter the tax applying the rate of ten percent (10%) over fifty percent (50%) of the amount provided for in the first paragraph of Article 85 of Law No. 6380/2019.","Boost economic growth  ","Boost economic growth  ","The national policy to promote the development of national crafts includes the stimulation and protection of the craftsman and his artisan creations in their commercialization process. Needs completing","23-06-2020","23-06-2020","24-06-2020","31-12-2020","Decrease"]
["Paraguay","VAT/GST","Decrease","Decrease","Other","Decree No. 3781/2020It is exceptionally established that until December 31, 2020, the taxable base of VAT at the time of importation of goods included in the Annex to Decree No. 1931/2019, is reduced to 10% of the amount provided in paragraph 7 ) of Article 85 of Law No. 6380/2019.Ícono de validado por la comunidad","Boost economic growth","Boost economic growth","Taking into account the situation that border cities are going through commercially, it is necessary to strengthen the Tourism Regime.","2020-06-07","2020-06-07","2020-07-07","31-12-2020","Decrease"]
["Paraguay","VAT/GST","Decrease","Decrease","Other","Decree No. 3881/2020There is a Special and Transitory Regime on VAT in the provision of accommodation services in hotels, restaurants and catering for events in the local market, as well as in the sale of tourist packages destined for the country.According to this Regime, it is established that, when the VAT payer who provides the services and alienates the goods included in Article 2 of this Decree, will liquidate and enter the tax applying the rate of ten percent (10%) over fifty percent. one hundred (50%) of the amount provided in the first paragraph of Article 85 of Law No. 6380/2019.","Simplify the tax system/ increase tax compliance","Simplify the tax system/ increase tax compliance","Given the economic situation the country is going through due to the declared pandemic of the Coronavirus (COVID-19), the Executive Power, in attention to the characteristics of the sector, resolves to establish transitory VAT settlement regimes in the provision of services of accommodation in hotels, restaurants, catering for events, tourist packages with destination in the country and leasing of real estate for said purposes.","28-07-2020","28-07-2020","2020-01-08","31-06-2021","Decrease"]
["Paraguay","VAT/GST","Decrease","Decrease","Tax rate reduction","Decree No. 3966/2020A Special and Transitory Regime was established in the Value Added Tax (VAT) applicable at the time of the provision of the following services: a) Rural accommodation b) Tourist transport c) Tourism guide d) Organization of events: commercial, business, conventions, conferences, artistic, shows, producers or entrepreneurs of live events.","Simplify the tax system/ increase tax compliance","Simplify the tax system/ increase tax compliance","That in view of the current economic situation that the country is going through as a result of the Pandemic declared due to the Coronavirus (COVID-19) and in view of the characteristics of the affected sectors, the Executive Power resolves to establish a special and transitory regime of VAT settlement in the provision of rural accommodation services, iristic transport, tourist guides and event organization.  ","24-08-2020","24-08-2020","2020-01-09","30-06-2021"]
["Paraguay","VAT/GST","Decrease","Decrease","Tax rate reduction","Decree No. 3967/2020It was established that, when the VAT taxpayer provides the services indicated in article 1 of this Decree, he will liquidate and enter the tax applying the rate of ten percent (10%) over fifty percent (50%) of the expected amount. in the first paragraph of Article 85 of Law No. 6380/2019.","Simplify the tax system/ increase tax compliance","Simplify the tax system/ increase tax compliance","Measure that will facilitate voluntary compliance with tax obligations, as well as the correct settlement and payment of the tax by the taxpayers of the aforementioned sectors.","24-08-2020","24-08-2020","2020-01-09","30-06-2021"]
["Paraguay","VAT/GST","Decrease","Decrease","Tax rate reduction","General Resolution No. 67/2020The list of codes of economic activities established in article 2 of Decree No. 3967/2020 * was expanded, including as beneficiaries of the Special and Transitory Regime, the taxpayers registered in the Single Registry of Taxpayers (RUC) to the moment of the provision of its services related to the organization of events, which count as main or secondary economic activity.","Encourage consumption","Encourage consumption","Decree No. 3967/2020, the Executive Power resolved to establish a special and transitory regime for the liquidation of the Value Added Tax (VAT) in the provision of rural accommodation services, tourist transport, tourist guides and event organization. That article 2 of the aforementioned Decree empowers the Tax Administration to expand the list of codes of economic activities established in the aforementioned provision, provided that they are related to the provision of services provided in its article 1.","16-10-2020","16-10-2020","17-10-2020"]
["Paraguay","VAT/GST","Decrease","Decrease","Tax rate reduction","Decree No. 4643/2020Exceptionally, until April 30, 2021, the taxable base of VAT at the time of importation of goods included in the Annex to Decree No. 1931/2019 will be ten percent (10%) of the amount provided in the first paragraph b of numeral 7) of article 85 of Law No. 6380/2019 »","Simplify the tax system/ increase tax compliance","Simplify the tax system/ increase tax compliance","The economic situation that the country continues to face requires maintaining fiscal measures aimed at easing the tax burdens of taxpayers, in order to contribute to the economic recovery of the country.","30-12-2020","30-12-2020","2021-01-01","30-04-2021"]
["Paraguay","Other excise duties","Neutral","Neutral","Other","General Resolution No. 48/2020The provisions relating to exceptional administrative measures for carrying out procedures before the SET were extended until 04/12/2020, so they are all kept virtually.","Simplify the tax system/ increase tax compliance","Simplify the tax system/ increase tax compliance","The Executive Power expanded the sanitary measures provided in Decree No. 3,456 / 2020 and established total isolation in the country for a period of time, which was extended until April 12 by Decree No. 3,490 / 2020 with the aim of prevent the massive spread of COVID-19.","30-03-2020","30-03-2020","31-03-2020","2020-12-04"]
["Paraguay","Other taxes","Unknown\\Not Applicable","Unknown\\Not Applicable","Other","General Resolution N ° 43/2020: Administrative Measures are implemented within the framework of the validity of Decree N ° 3,442 / 2020 «BY WHICH THE IMPLEMENTATION OF PREVENTIVE ACTIONS IS PROVIDED FOR THE RISK OF EXPANSION OF THE CORONAVIRUS (COVID-19) TO THE TERRITORY NATIONAL-The activities with the public in the Taxpayer Service Platforms (PAC) were suspended until March 26, 2020.-Exceptional measures were established to carry out virtual procedures before the SET in force until March 26, 2020, such as registration and updating of data in the RUC; requests for cancellation of the RUC-Inquiries regarding tax issues, use of the Marangatu and others, are attended only through the Call Center or electronically.-When a difference arises in favor of the Treasury in relation to the tax credits requested by the Accelerated Regime, it will be collected by the SET through Execution of the bank guarantee, in which case the notification to the applicant will be made through the Marandu Tax Mailbox and to the Guarantor Entity through institutional mail.","Simplify the tax system/ increase tax compliance","Simplify the tax system/ increase tax compliance","The recommendations of the health authorities to restrict to a minimum the opportunities for agglomeration of people, thus avoiding the spread of the virus, this Undersecretariat adopts measures that favor compliance with tax obligations using technological tools, suspending certain deadlines and simplifying certain procedures, to in order to avoid that the taxpayer appears in the offices of the SET.  ","2020-03-11","2020-03-11","2020-03-12","2020-03-26"]
["Paraguay","Other taxes","Unknown\\Not Applicable","Unknown\\Not Applicable","Other","Decree No. 3457/2020Establishes an Exceptional Regime for Payment Facilities for Personal Service Income Tax (IRP) and provides a regularization period for compliance with formal tax obligations.For which the following rules will apply:a) Minimum initial delivery equivalent to twenty percent (20%) of the debt.b) Annual financing interest rate of zero percent (0%).c) Up to five (5) monthly installments.","Simplify the tax system/ increase tax compliance","Simplify the tax system/ increase tax compliance","Executive Power through Decree No. 3442, of March 9, 2020, at the request of the Ministry of Public Health and Social Welfare and attentive to the recommendation issued by the World Health Organization, ordered the implementation of preventive actions against risk of expansion of the CORONA VIRUS (COVID-19) to the national territory, in accordance with the National Plan for Response to Respiratory Viruses 2020.","2020-03-16","2020-03-16","2020-03-17","2020-04-30"]
["Paraguay","Other taxes","Unknown\\Not Applicable","Unknown\\Not Applicable","Other","General Resolution No. 45/2020:Administrative Measures are implemented in order to assist in preventive actions against the risk of expansion of CORONAVIRUS (COVID-19) faced by the national government.-Ordered that the Tax Compliance Certificates (CCT) until June 30, 2020 will be valid for ninety (90) calendar days.-The deadline for the presentation of the Purchase and Sales Books (Hechauka), corresponding to the months of March, April and May 2020, was postponed.","Simplify the tax system/ increase tax compliance","Simplify the tax system/ increase tax compliance","Following the recommendations of the health authorities in order to avoid the spread of the virus, the Undersecretariat of State for Taxation adopts measures that favor compliance with tax obligations so that taxpayers can present their declarations, both declarative and informative, without being subject to penalties for late submission, which will allow them to focus their efforts on implementing preventive measures against the risk of spreading the virus, and as well as organizing the records of their operations in greater detail.","2020-03-16","2020-03-16","2020-03-17","2020-06-30"]
["Paraguay","Other taxes","Neutral","Neutral","Tax filing extension","General Resolution No. 46/2020:The expiration date for the payment of the current payment facilities and the third and fourth installments of the advances of the Income Tax on Commercial, Industrial or Service Activities (IRACIS) that expire between March 23-25, 2020.-The expiration date for the presentation of the determinative and informative affidavits and the payment of tax obligations was moved, according to the calendar set out in the RG.-The due date for the payment of the current payment facilities and the third and fourth installments of the IRACIS advances that expire between March 23 and 25, 2020, were extended to April 1, 2020.-The suspension of all the terms of the processes and administrative procedures carried out by the Undersecretary of State for Taxation was ordered from Monday, March 23 to Tuesday, March 31, 2020.","Simplify the tax system/ increase tax compliance","Simplify the tax system/ increase tax compliance","Following the recommendations of the health authorities in order to prevent the spread of the virus, the Undersecretariat of State for Taxation adopts measures that favor compliance with tax obligations so that taxpayers can present their declarations, both determinative and informative, without being subject to penalties for late presentation, as well as the payment of these.","20-03-2020","20-03-2020","21-03-2020","31-03-2020"]
["Paraguay","Other taxes","Neutral","Neutral","Other","General Resolution No. 47/2020Transitory Administrative Measures are expanded to mitigate the Economic Impact in the face of the Risk of Expansion of the Coronavirus (Covid-19)-The amount from which the presentation of the CCT, the Certificate of Compliance in Controversy or the Proof of Not Being a Taxpayer before financial intermediation entities, including cooperatives, was established at 150,000,000 to obtain and renew credits.-It was extended up to 6 months or 180 calendar days of delay of unpaid installments, so that they remain without effect for the debtor. A taxpayer may request a new facility even if the current ones have been rendered ineffective.-The issuance of debt certificates for tax debt collection processes that are in process and the generation of new processes, carried out through the Administrative Management and Telephone Management channels, was suspended.","Simplify the tax system/ increase tax compliance","Simplify the tax system/ increase tax compliance","The Undersecretary of State for Taxation considers it necessary to adopt temporary administrative measures to mitigate said economic impact given the risk of expansion of the CORONAVIRUS (COVID-19) to the national territory. That the Tax Administration has legal powers to establish general rules for administrative procedures and issue instructions.","23-03-2020","23-03-2020","24-03-2020","30-06-2020"]
["Paraguay","Other taxes","Neutral","Neutral","Other","General Resolution No. 49/2020The deadline for the presentation of the determinative and informative Affidavits and the payment of tax obligations is exceptionally extended.-The expiration date for the presentation of the determinative and informative DDJJ and the payment of tax obligations was moved to May 2020.- The extension of the due dates for the payment of the second, third and fourth advance payment of the IRE was exceptionally provided for taxpayers who settle the tax under the General Regime, corresponding to Fiscal Year 2020-It was established that the EGDUR that have the obligation to hold a meeting and have decided to distribute dividends in fiscal year 2020, generate the respective IDU withholding voucher from August 1 to August 31, 2020 and the payment of the IDU is done recently in the month of September 2020.-It was established that the Informative Affidavit, in which the EGDUR must inform the destination of the dividends, corresponding to the fiscal year ended 12/31/2019, 04/30/2020 or 06/30/2020, may exceptionally be presented until the eleventh month after the close of the fiscal year.","Simplify the tax system/ increase tax compliance","Simplify the tax system/ increase tax compliance","Measure will allow to focus the efforts of taxpayers in implementing prevention measures against the risk of spreading the virus and organize more carefully the records of their operations.","31-03-2020","31-03-2020","2020-01-04"]
["Paraguay","Other taxes","Neutral","Neutral","Other","General Resolution No. 51/2020 The validity of RG No. 48/2020 regarding exceptional administrative measures for carrying out procedures before the SET is extended until the general preventive isolation is completed.- The deadlines for the presentation of the Financial Statements and the Inventory of Agrochemical Products are exceptionally extended. (July 2020)-It was exceptionally provided that the presentation of the inventory of agrochemical products in existence as of December 31, 2019 provided for in Article 3 of General Resolution No. the disposal of agrochemicals »will take place in July 2020.","Simplify the tax system/ increase tax compliance","Simplify the tax system/ increase tax compliance","Given the situation, the union of accountants and auditors requested through a Note the extension for the presentation of the Financial Statements corresponding to fiscal year 2019.","13-04-2020","13-04-2020","14-04-2020","31-07-2020"]
["Paraguay","Other taxes","Unknown\\Not Applicable","Unknown\\Not Applicable","Other","General Resolution No. 52/2020 Provide that exceptionally, while the sanitary measures last, the face-to-face procedures in the offices of the State Tax Undersecretariat (SET) will be carried out solely and exclusively through previously scheduled appointments, in which case the SET will send the call to the email address declared in the Single Taxpayers Registry (RUC) or in the one indicated in the respective application for the procedure. The SET may previously contact the taxpayer or their legal representative by telephone for the corresponding confirmation.","Simplify the tax system/ increase tax compliance","Simplify the tax system/ increase tax compliance","The Undersecretariat of State for Taxation is committed to implementing actions that contribute to mitigating the risk of the spread of CORONAVIRUS (COVID-19), so it is necessary to establish administrative measures for the management of tax procedures that imply the reduction to a minimum of face-to-face procedures, betting on the use of technology in the processes.","2020-04-05","2020-04-05","2020-05-05","31-12-2020"]
["Paraguay","Other taxes","Unknown\\Not Applicable","Unknown\\Not Applicable","Other","General Resolution No. 54/2020Exceptionally, during the period from March 1, 2020 to August 31, 2020, transactions supported with Invoices sent or made available by the taxpayer to their clients, through the email indicated by the latter, digital platforms , or by any other electronic means that allows the transmission of said documents in Portable Document Format (.pdf) will be considered valid as support for the tax credit of the Value Added Tax, and of costs and expenses in income taxes, always that the requirements of the pre-printed format and the non-pre-printed requirements of the invoices, set forth in Decree No. 6,539 / 2005 and its amendments, are met.","Simplify the tax system/ increase tax compliance","Simplify the tax system/ increase tax compliance","Given the current situation of preventive isolation provided by the Government as a measure to mitigate the risk of the spread of COVID-19, it is necessary to establish transitional provisions regarding the issuance of documents stamped by the Tax Administration, in order to correct the inconveniences that it could lead to the issuance and delivery of these in person, reducing to a minimum the face-to-face procedures and betting in that sense, on the use of ICTs.","27-05-2020","27-05-2020","28-05-2020","31-12-2020"]
["Paraguay","Other taxes","New tax","New tax","Tax payment deferral","Decree No. 3,667 / 2020 The postponement of the entry into force until January 1, 2021, of:- The IRP withholding for income from casino prizes, sports betting, lottery game prizes, raffles, raffles, bingo games and other games of luck or chance defined in Law No. 1016/1997- The INR withholding to be made by banks, financial entities, exchange houses, cooperatives, payment processors or similar entities that mediate for the provision of digital services from foreign providers.-The provisions relating to the mandatory nature of VAT receipts to be made by banks, financial entities, exchange houses, cooperatives, payment processors or similar entities, at the time of the acquisition from the national territory of digital services of domiciled persons or entities incorporated outside the country.","Simplify the tax system/ increase tax compliance","Simplify the tax system/ increase tax compliance","The State of Emergency declared throughout the territory of the Republic, as a result of the health crisis generated by COVID-19 or Coronavirus, requires the establishment of fiscal measures aimed at alleviating the tax burdens of taxpayers in the face of the economic situation that the country.","2020-05-06","2020-05-06","2021-01-01"]
["Paraguay","Other taxes","Neutral","Neutral","Other","Decree No. 3735/2020The temporary modification of the ISC tax rates is provided for beverages with an alcoholic strength greater than 10% up to 30% Vol. At 20 ° Celsius, and with an alcoholic strength greater than 30% Vol. At 20 ° Celsius, 7% rate.For automatic machines for data treatment or processing and their units, among others, as well as for cell phone devices and portable terminals, at a rate of 0.5%.The tax rates provided for in articles 9 and 12 of the Annex to Decree No. 3109/2019 will be applied as of January 1, 2021.","Boost economic growth ","Boost economic growth ","The Executive Power resolved to temporarily modify the ISC rates for some products contemplated in Law No. 6380/2019 with the aim of helping the country's economic reactivation.","19-06-2020","19-06-2020","20-06-2020","31-12-2020","Decrease"]
["Paraguay","Other taxes","Neutral","Neutral","Other","Decree No. 3740/2020An exceptional and transitory regime of Payment Facilities is established, corresponding to Fiscal Year 2019, so that taxpayers of the Income Tax on Commercial, Industrial or Service Activities (IRACIS) and the Tax on Agricultural Activities Income ( IRAGRO) comply with their obligations, for which the following rules will apply:a) Minimum initial delivery equivalent to twenty percent (20%) of the debt.b) Annual financing interest rate of zero percent (0%).c) Up to four (4) monthly installments.","Simplify the tax system/ increase tax compliance","Simplify the tax system/ increase tax compliance","In order not to apply administrative and financial penalties that may generate economic distortions to taxpayers, it is reasonable to extend the term.","23-06-2020","23-06-2020","24-06-2020","31-07-2020"]
["Paraguay","Other taxes","Neutral","Neutral","Other","Decree No. 3742/2020The Regime of Private Commercial Customs Warehouse for Tourism is established for the commercialization exclusively in the border cities of Encarnación, Ciudad del Este, Saltos del Guaira and Pedro Juan Caballero, of imported merchandise for consumption by individuals not domiciled in the country.In which the maximum marketing value will be 1000 US dollars per person.","Boost economic growth  ","Boost economic growth  ","The Presidents of MERCOSUR; on Regional Coordination for the containment and mitigation of the Coronavirus and its impact »of March 18, 2020, takes the specificities of the communities residing in border areas in the process of design and implementation of measures applicable to the circulation of goods, services and people in order to reduce their impact on those communities.","24-06-2020","24-06-2020","25-06-2020","31-12-2020","Decrease"]
["Paraguay","Other taxes","Neutral","Neutral","Other","Decree No. 3768It establishes the extension of the validity of the Business Income Tax (IRE) settlement regime for small agricultural producers until December 31, 2020.","Simplify the tax system/ increase tax compliance","Simplify the tax system/ increase tax compliance","The Executive Branch seeks to facilitate compliance with tax obligations, as well as the correct settlement and payment of the tax of those IRE taxpayers who act as part of associative production contracts, such as: sharecropping contracts; capitalization by fattening or wintering or grazing; The amendment of Article 11 of the Annex to Decree No. 3182/2019 is resolved, in order to specify the scope of Temporary Joint Risk Unions.","30-06-2020","30-06-2020",null,"31-07-2020"]
["Paraguay","Other taxes","Unknown\\Not Applicable","Unknown\\Not Applicable","Other","General Resolution No. 56/2020Exceptionally, it was established that up to six (6) unfulfilled installments and / or one hundred and eighty (180) calendar days of delay of unpaid installments may be accumulated to automatically result in the Payment Facilities being without effect with respect to the debtor balance.Once the Payment Facilities granted are rendered ineffective, the payments made will be charged in accordance with the provisions of Law No. 125/1991.Suspend the issuance of debt certificates of tax debt collection processes that are in process and the generation of new processes.","Simplify the tax system/ increase tax compliance","Simplify the tax system/ increase tax compliance","The SET has legal powers to establish general rules for administrative procedures and to issue instructions for the best application, perception and control of taxes.","2020-01-07","2020-01-07","2020-02-07","31-12-2020"]
["Paraguay","Other taxes","Neutral","Neutral","Other","Decree No. 3785/2020The modification of Article 16 of the Annex to Decree No. 3109/2019 was established.On the occasion of the importation of Virgin Naphtha, the ISC will be liquidated and paid at the National Customs Directorate taking as a tax base 60% of the average sale price at the outlet to the consumer public of the 85 octane Naphtha, to which it will the 24% rate provided in Article 11 of the Annex to Decree No. 3109/2019.","Boost economic growth","Boost economic growth","From the result of the meetings held during the first quarter of this year, between the different sectors that commercialize petroleum-derived fuels, the State Taxation Undersecretariat of the Ministry of Finance, the National Customs Directorate and the Ministry of Industry and Commerce, warned of the need to modify Article 16 of the Annex to Decree No. 3109/2019, in order to allow the correct settlement and payment of the tax by taxpayers.","2020-06-07","2020-06-07","2020-01-10","31-12-2020"]
["Paraguay","Other taxes","Neutral","Neutral","Other","Decree No. 4011/2020The modification of articles 2 and 3 of Decree No. 3966/2020 is established.It is provided that the Payment Facility Regime provided by article 2 ° Decree No. 3966/2020, applicable to certain tax debts, will comprise an annual financing interest of 0% and a minimum initial delivery required of 10% of the debt, up to 48 monthly installments.For debts over ₲ 500 million, up to 60 monthly installments.","Simplify the tax system/ increase tax compliance","Simplify the tax system/ increase tax compliance","By virtue of Decree No. 3966/2020, an exceptional and transitory regime of Payment Facilities was established, for the purposes of the taxpayer regularizing their tax debts arising from the obligations listed in said administrative act.","2020-03-09","2020-03-09","2020-04-09","31-01-2021"]
["Paraguay","Other taxes","Neutral","Neutral","Other","General Resolution No. 64/2020Provide for the modification of Article 14 of General Resolution No. 09/2007, and it is established that no Taxpayer or Responsible Party may have more than two (2) Payment Facilities in force for each tax obligation at the same time. This limitation will not be applicable in the case of VAT for Import operations.-It is provided that non-compliance in the payment of the installments at the expiration of the agreed terms in the payment facilities granted to import operations will generate the delay contemplated in Article 171 of Law 125/1991, as well as surcharges or interest monthly, according to the General Regime in force, and to the Payment Facilities granted, the other general provisions issued by the Tax Administration will be applicable.","Simplify the tax system/ increase tax compliance","Simplify the tax system/ increase tax compliance","In order to facilitate compliance with tax obligations, it is necessary to expand the scope for granting payment facilities to taxpayers who carry out goods import operations. That improving tax compliance involves simplifying the management of the various processes that support the tax system in order to streamline and facilitate administrative processes.","2020-03-09","2020-03-09","2020-04-09"]
["Paraguay","Other taxes","Decrease","Decrease","Tax rate reduction","Decree No. 4771/2021Temporarily modifies the tax rates of the Selective Consumption Tax on certain goods, established in article 9 of the Annex to Decree No. 3109/2019, which will be in force until March 31, 2021:a) Non-alcoholic beers and ciders and other packaged beverageswith alcoholic graduation up to 0.5% Vol. at 20 ° Celsius.b) Beers and ciders with alcohol and other packaged drinkswith alcoholic graduation higher than 0.5% up to 10%Vol. At 20 ° Celsius.c) Fruit wines, natural or sweet; champagne and equivalents and other packaged beverages with an alcoholic strength greater than 10% up to 30% Vol. at 20 ° Celsiusd) Cognac, whiskey, tequila, burning water, rum, cocktails, vodka, gin, gin, pisco, beer, and other bottled beverages with an alcoholic strength greater than 30% Vol. at 20 ° Celsius.","Simplify the tax system/ increase tax compliance","Simplify the tax system/ increase tax compliance","That given the economic situation that the country is going through in the face of said Pandemic, it is necessary to temporarily modify the rates of the ', Sr for some products contemplated in Law No. 6380/2019 in order to contribute to the economic reactivation of the country.","21-01-2021","21-01-2021","22-01-2021","31-03-2021"]
["Paraguay","Other taxes","Neutral","Neutral","Other","Decree No. 4772/2021The term of validity established in article 4 of Decree No. 3742 of June 24, 2020, \"By which the Customs Warehouse Regime is extended and the\" Commercial Private Customs Warehouse Regime for tourism is extended \", until April 30, 2021.","Boost economic growth","Boost economic growth","The current economic situation requires maintaining fiscal measures aimed at easing the tax burden on taxpayers, in order to contribute to the economic recovery of the country.","21-01-2021","21-01-2021","22-01-2021","30-04-2021"]
["Peru","PIT: Earned income","Neutral","Neutral","Tax payment deferral","Deferral of the monthly obligation and declaration of personal income tax. Payment of the monthly march obligations delayed to july 2020, the april and may obligations delayed to august, the june obligations delayed to september, the july obligations delayed to september, the august delayed to october.","Increase tax certainty","Not applicable",null,"13-03-2020 / 24-03-2020","2020-03-13",null,"15-10-2020","Neutral"]
["Peru","PIT: Earned income","Neutral","Neutral","Accelerated tax refund","Accelerated devolution of excess payments from personal income tax from the fiscal period 2019 to guarantee liquidity to households.","Increase equity/fairness","Not applicable",null,null,null,"2020-03-21"]
["Peru","Taxes on payroll and workforce","Neutral","Neutral","Tax deferral ","The monthly declaration of the electronic payroll (PLAME) of the months of march and april has to be declared on may.","Increase tax certainty","Not applicable",null,null,"13-04-2020","13-04-2020","15-05-2020"]
["Peru","CIT","Neutral","Neutral","Tax payment deferral","Tax payment deferral for the monthly declaration and payment of January 2021 for taxpayers (with income of up to 2300 UIT) located in located in zones with an Extreme Alert Level or Very High Alert Level of danger. The deferral tax will be payed in March 2021 (RS 016-2021/SUNAT).","Increase tax certainty","Not applicable","Considering the new focused quarantine according to zone types, the deferral has been provided to extend the payment date for the smaller taxpayers who probably will cease operations during the new quarantine.","01-02-2021","02-02-2021","03-02-2021","22-03-2021","Neutral"]
["Peru","CIT","Neutral","Decrease","Increased benefits","Modifications to the special depreciation regime that was stablished, with increased rates for some types of assets. (Ley 31107)","Support investment","Promote environmental sustainability","The increased depreciation will give reduce the tax burden of the Covid-19 affected taxpayers.","30-12-2020","30-12-2020","01-01-2021","Mixed dates: 31-12-2021 and 31-12-2022","Decrease"]
["Peru","CIT","Neutral","Neutral","Enhanced tax allowances or credits","New concepts related to tourism comsumption were added to the list of expenses that can be deducted from PIT (Ley 31103)","Encourage consumption","Not applicable","This reform allows to give more incentives for the consumption of tourism related services.","30-12-2020","30-12-2020","31-12-2020","31-12-2022"]
["Peru","CIT","Neutral","Neutral","Tax payment deferral","Deferral of the monthly obligation and declaration of corporate income tax, VAT, and others related of February untill august 2020, for  SMEs and enterprises with annual sales up to 5000 UIT.Payment of the monthly march obligations delayed to july 2020, the april and may obligations delayed to august, the june obligations delayed to september, the july obligations delayed to september, the august delayed to october. Note: UIT( Unidad Impositiva Tributaria)  is a reference unit set annually by the Peruvian Ministry of Economy (MEF) to determine taxes, penalties, fines, processing fees, deductions, and others. In 2020, 1 UIT is equivalent to S/ 4,300. ","Increase tax certainty","Not applicable",null,"13-03-2020 24-03-2020","2020-03-13",null,"15-10-2020","Neutral"]
["Peru","CIT","Neutral","Neutral","Enhanced tax loss offset","Business can carry-forward their losses derived during the fiscal year 2020 to set off the profits for the following 5 years, computed from 2021.","Simplify the tax system/ increase tax compliance","Increase tax certainty",null,null,"2020-05-09",null,"31-12-2020","Neutral"]
["Peru","CIT","Neutral","Decrease","Increased benefits","Introduction of a special depreciation rates for certain assets in order to support investment.Annual depreciation percentages for assets acquired in tax years 2020 and 2021 will be:Data processing equipment: 50%Machinery and equipment: 20%Ground transportation vehicles (except railways) with certain exceptions: 33.3%Hybrid or electric ground transportation vehicles (except railways): 50%Travel agencies and tourism or restaurants and related services, are able to depreciate their building and constructions at a rate of 20% in 2021 and 2022, if it has a value to depreciate as of 31 December 2020. Taxpayers may depreciate at a 33.3% rate, if the fixed assets are ground transportation vehicles (except railways).","Support investment","Boost economic growth",null,"2020-05-10","2021-01-01",null,"31-12-2022","Decrease"]
["Peru","CIT","Neutral","Decrease","Tax waiver","Taxpayers can suspend and/or reduce their payments of income tax on account for the month of April 2020 to July, 2020. The suspension and reduction of their payment will depend on the income decrease compared with the corresponding month of 2019.","Increase tax certainty","Not applicable",null,"2020-04-29","2020-04-30",null,"31-07-2020","Neutral"]
["Peru","CIT","Neutral","Neutral","Tax deferral ","Payment of income tax from the fiscal year 2019 enterprises with anual sells up to 5000 UITs (aproximately US$ 6 million) delayed from late march and early april 2020 to late june and early august 2020.","Increase tax certainty","Not applicable",null,null,null,"2020-03-24","07-08-2020"]
["Peru","Other corporate taxes","Neutral","Neutral","Accelerated tax refund","The Temporary Tax on Net Assets (ITAN) paid in the months from April to December may be applied as a credit against the monthly Income Tax payments of March to December of the same fiscal year that have not expired at the date on which the tax payment is made. (DS N° 417-2020-EF)","Simplify the tax system/ increase tax compliance","Not applicable","This reform allows more flexibility for the use of the credit of this tax.","30-12-2020","30-12-2020","31-12-2020"]
["Peru","VAT/GST","Neutral","Decrease","Enhanced tax allowances or credits","Extends and expands the scope of the IGV Special Early Recovery Regime to promote the acquisition of capital goods","Support investment","Boost economic growth",null,null,null,"2020-05-18","Mixed dates: 31-12-2021 and 31-12-2023","Decrease"]
["Peru","VAT/GST","Neutral","Unknown\\Not Applicable","Accelerated tax refund","Release of accumulated funds (until 15/03/2020) from the VAT advanced payment (detractions) account.","Increase tax certainty","Not applicable",null,null,null,"2020-03-23","07-04-2020"]
["Peru","Multiple taxes","Neutral","Decrease","More flexible tax debt repayment","The causes of deferral, installments and / or refinancing of losses are modified to be more favorable for the tax payers.","Simplify the tax system/ increase tax compliance","Not applicable",null,null,null,"2020-05-28"]
["Peru","Multiple taxes","Neutral","Neutral","More flexible tax debt repayment","Flexibilization of fractionated, deferred and refinanced tax debt payments granted until 15/03/2020.","Increase tax certainty","Not applicable",null,null,null,"18-03-2020","29-05-2020"]
["Peru","Other taxes","Decrease","Neutral","More flexible tax debt repayment","The interest rates applied to the taxes administered or collected by SUNAT have been reduced from 1,0% (national currency) to 0,9% for tax debts.","Simplify the tax system/ increase tax compliance","Not applicable","It has been taking into account the reduction of the reference rate agreed by the Central Reserve Bank of Peru.",null,null,"2021-04-01"]
["Peru","Other taxes","Neutral","Neutral","Tax payment deferral","Extension of the acceptance period for the deferral and / or fractionation regime of the tax debts administered by SUNAT until 12/31/2020. (DS N° 285-2020-EF)","Simplify the tax system/ increase tax compliance","Not applicable","This reform allows more taxpayers to potentially benefit from the deferral and / or fractionation regime.","27-09-2020","27-09-2020","28-09-2020","31-12-2020"]
["Peru","Other taxes","Neutral","Neutral","Other","The administration has discretionary power to reduce sanctions for infractions related to books and records related to tax matters carried out electronically. (RS N° 000016-2020-SUNAT/700000)","Increase tax certainty","Not applicable","This reform allows the tax administration to reduce sanctions for infractions related to books and records related to tax matters for taxpayers affected by Covid-19.","28-08-2020","28-08-2020","29-08-2020"]
["Peru","Other taxes","Neutral","Neutral","Tax filing extension","Extend deadline (in certain cases) for submitting the country-by-country report informative affidavit for fiscal year 2019. (RS N° 000155-2020/SUNAT)","Not applicable","Not applicable","This reform gives taxpayers affected by Covid-19 more time to submit they affidavit.","25-09-2020","25-09-2020","26-09-2020"]
["Peru","Other taxes","Neutral","Neutral","Tax payment deferral","Temporally extended period for the deferral and / or fractionation regime only for the Tourism sector. (Ley 31103)","Increase tax certainty","Not applicable","This reform allows taxpayers from the tourism sector get an extra period of benefits for the deferral of their payments.","30-12-2020","30-12-2020","31-12-2020","30-06-2021"]
["Peru","Other taxes","Neutral","Decrease","Tax waiver","Import tariffs for medical goods set at 0% in force until the end of the decreed State of National Emergency.","Improve health","Not applicable",null,"2020-03-13","2020-03-13",null,null,"Decrease"]
["Peru","Other taxes","Decrease","Neutral","More flexible tax debt repayment","The interest rates applied to the taxes administered or collected by SUNAT have been reduced from 1,2% (national currency) and 0,6% (foreign currency) to 1,0% and 0,5% respectively for tax debts. For refunds, it has been reduced from 0,5% (national currency) and 0,3% (foreign currency) to 0,42% and 0,25% respectively","Increase tax certainty","Simplify the tax system/ increase tax compliance",null,null,null,"2020-04-01"]
["Peru","Other taxes","Neutral","Neutral","Tax filing extension","Adequation to the gradual obligation of emission of electronic invoices for the next designated group of SMEs delayed from march 31 to may 31.","Simplify the tax system/ increase tax compliance","Not applicable",null,null,null,"2020-03-23"]
["Peru","Other taxes","Neutral","Neutral","Tax filing extension","The obligation to present a financial information affidavit for the automatic exchange of information has been delayed to late july","Not applicable","Not applicable",null,null,null,"2020-05-14"]
["Peru","Other taxes","Neutral","Neutral","More flexible tax debt repayment","Regulations for the payment of the tax debt with electronic valued documents were approved","Simplify the tax system/ increase tax compliance","Not applicable",null,null,null,"2020-05-16"]
["Russia","PIT: Earned income","Neutral","Increase",null,"Taxable interest on deposits in Russian banks is determined as the amount of  interest exceeding the amount equal to the product of 1 million rubles and the Base Interest Rate of the Russian Central Bank. Excluded: deposits with less than 1% interest rate and escrow accounts","Raise revenues","Not applicable",null,null,"22.04.2020","01.01.2021",null,"Increase"]
["Russia","PIT: Earned income","Increase","Neutral",null,"Increase from 13% to 15 % of the PIT rate for certain types of income of individuals exceeding 5 million rubles for the tax period","Raise revenues","Improve health","All the raised revenues will be invested in health services",null,"23.11.2020","01.01.2021",null,"Increase"]
["Russia","PIT: Earned income","Neutral","Decrease","Other","PIT exemption on incentive payments provided from  both the federal and regional budgets for medical care and social care workers engaged in combatting COVID-19.  ","Support employment or enhance skills","Not applicable",null,null,"22.04.2020","01.01.2020",null,"Decrease"]
["Russia","PIT: Earned income","Neutral","Neutral","Tax payment deferral","Individual entrepreneurs as defined in the federal law may postpone the payment of PIT which are payable for 2019, for 3 months.","Boost economic growth","Not applicable",null,"2020-04-04",null,"2020-04-01","15.10.2020","Neutral"]
["Russia","PIT: Earned income","Decrease","Decrease",null,"PIT exemption of the income earned by medical personnel and teachers in the form of lump-sum compensatory payments funded as per approved state programs","Support employment or enhance skills","Support employment or enhance skills",null,null,null,"01.01.2020",null,"Neutral"]
["Russia","SSC: Employer","Decrease","Neutral",null,"Decrease of SSC rate for IT companies to 7,6 % subject to certain conditions","Support R&D/innovation","Not applicable",null,null,"31.07.2020","01.01.2021",null,"Decrease"]
["Russia","SSC: Employer","Decrease","Neutral","Other","Reduction of the SSCs rate for SMEs from 30% to 15%  on salaries exceeding the minimum statutory wage amount (RUB 12,130 =EUR 147).","Support employment or enhance skills","Not applicable",null,null,"22.04.2020","01.01.2020",null,"Decrease"]
["Russia","SSC: Employer","Neutral","Neutral","Tax payment deferral","Deferral of SSCs of up to 6 months for micro businesses (i.e. enterprises with less than 15 employees)","Boost economic growth","Not applicable",null,"2020-04-04",null,"2020-04-01","15.10.2020","Neutral"]
["Russia","CIT","Neutral","Neutral",null,"Bilateral/ multilateral APA programme improvement","Increase tax certainty","Simplify the tax system/ increase tax compliance","Impovement of multiple aspects of APA conclusion process to increase flexibility and efficiency",null,"17.02.2021","17.03.2021",null,"Neutral"]
["Russia","CIT","Decrease","Neutral",null,"CIT rate decrease from 20% to 3% for IT companies subject to certain conditions","Boost economic growth","Support R&D/innovation","Preferences for IT-industry",null,"31.07.2020","01.01.2021",null,"Decrease"]
["Russia","VAT/GST","Neutral","Neutral","Other","VAT/customs duty exemption for import of particular medical goods and pharmaceuticals","Improve health","Boost economic growth",null,"2020-04-04",null,"2020-03-16","30.09.2020","Neutral"]
["Russia","VAT/GST","Neutral","Decrease",null,"VAT exemption for software and database sales and licensing by IT companies subject to certain condiitons","Simplify the tax system/ increase tax compliance","Support R&D/innovation",null,null,"31.07.2020","01.01.2021",null,"Decrease"]
["Russia","Other taxes","Neutral","Neutral","Tax payment deferral","SMEs in industries affected by COVID-19 are granted a 4 to 6 months deferall of payment or advance payment for several taxes (CIT, Unified Agricultural tax, Property tax, Transport tax and Land tax)","Boost economic growth","Not applicable",null,"2020-04-04",null,"2020-04-01",null,"Neutral"]
["Russia","Other taxes","Neutral","Neutral","Tax payment deferral","Legal entities and individual entrepreneurs as defined in the federal law may postpone the payment of CIT, Unified Agricultural Tax and tax paid in connection with the application of the Simplified Tax System which are payable for 2019, for 6 months. Note:Simplified Taxation System in Russia replaces CIT, Property Tax (partially) and VAT","Boost economic growth","Not applicable",null,"2020-04-04",null,"2020-04-01",null,"Neutral"]
["Russia","Other taxes","Neutral","Neutral","Tax payment deferral"," Legal entities and individual entrepreneurs as defined in the federal law may postpone the payment of taxes (excluding VAT, professional income tax, taxes paid as a collection agent) and advance payments of taxes for March and the first quarter of 2020 for 6 months, and the second quarter of 2020 for 4 months.","Boost economic growth","Not applicable",null,"2020-04-04",null,"2020-04-01",null,"Neutral"]
["Russia","Other taxes","Neutral","Neutral","Tax payment deferral","Tax paid under the Patent Tax System if due in 2nd quarter of 2020 is granted a 4 months extension","Boost economic growth","Not applicable",null,"2020-04-04",null,"2020-04-01",null,"Neutral"]
["Russia","Other taxes","Neutral","Neutral","Tax payment deferral","On request from the taxpayer, tax deferrals may be granted for one year, 9 months, 6 months or 3 months, depending on the taxpayers conditions such as the percentage by which the income has decreased.","Boost economic growth","Not applicable",null,"2020-04-04",null,"2020-04-01",null,"Neutral"]
["Russia","Other taxes","Neutral","Neutral","Tax payment deferral","On request from the taxpayer, instalment payments of taxes (except Excise Taxes and Natural Resource Extraction Taxes) may be authorised for a period of maximum 5 years under certain conditions.","Boost economic growth","Not applicable",null,"2020-04-04",null,"2020-04-01",null,"Neutral"]
["Russia","Other taxes","Neutral","Neutral",null,"The abolishment of a special tax regime - Single Tax on Imputed Income for certain types of activities ","Simplify the tax system/ increase tax compliance","Simplify the tax system/ increase tax compliance",null,null,"29.06.2012","01.01.2021",null,"Neutral"]
["Saudi Arabia","CIT","Neutral","Neutral","Tax payment deferral","Postponement of payment of Corporate Income Tax and the extension of the submission of Corporate Income Tax declarations.\n\nThe extension is applicable to all returns with due date falling between March 19, 2020 and June 30, 2020. \n                                                                                                                                                                                                                                                                                                                                                                                                                                                                         \n\n","Boost economic growth","Not applicable","Measures to support the private sector, including the postponement of some government dues to provide liquidity to the private sector thereby enabling them to manage continuity of their economic activities","20-03-2020","20-03-2020","20-03-2020","30-06-2020","Neutral"]
["Saudi Arabia","CIT","Neutral","Neutral","More flexible tax debt repayment","\nOn March, tax amnesty introduced (relief from penalties and payment of tax by instalments):                                                                                                                                        (1) Late Payment Penalty\n(2) Late Filing Penalty\n(3) Penalty for amendment of declaration                                                                    \n\nAmnesty period extended until December 2020 ","Boost economic growth","Not applicable","Measures to support the private sector, including the postponement of some government dues to provide liquidity to the private sector thereby enabling them to manage continuity of their economic activities",43910,"2020-03-20","2020-03-20","2020-12-30","Neutral"]
["Saudi Arabia","VAT/GST","Neutral","Neutral","Tax payment deferral","Postponement of payment of Value-Added Tax and the extension of the submission Value-Added Tax declarations.\n\nThe extension is applicable to all returns with due date falling between March 19, 2020 and June 30, 2020. \n                 \n\n","Boost economic growth","Not applicable","Measures to support the private sector, including the postponement of some government dues to provide liquidity to the private sector thereby enabling them to manage continuity of their economic activities","20-03-2020","20-03-2020","20-03-2020","30-06-2020","Neutral"]
["Saudi Arabia","VAT/GST","Neutral","Neutral","More flexible tax debt repayment","\nOn March, tax amnesty introduced (relief from penalties and payment of tax by instalments):                                                                                                                   (1) Late Payment Penalty\n(2) Late Filing Penalty\n(3) Penalty for amendment of declaration                                                                   \n\nAmnesty period extended until December 2020                                                                                                                                                      ","Boost economic growth","Not applicable","Measures to support the private sector, including the postponement of some government dues to provide liquidity to the private sector thereby enabling them to manage continuity of their economic activities",43910,"2020-03-20","2020-03-20","2020-12-30","Neutral"]
["Saudi Arabia","Other excise duties","Neutral","Neutral","Tax payment deferral","Postponement of payment of Excise Tax and the extension of the submission Excise Tax declarations.\n\nThe extension is applicable to all returns with due date falling between March 19, 2020 and June 30, 2020. \n                                                                                                                                                                                                                                                                                                                                                                                                                                                                 \n\n","Boost economic growth","Not applicable","Measures to support the private sector, including the postponement of some government dues to provide liquidity to the private sector thereby enabling them to manage continuity of their economic activities","20-03-2020","20-03-2020","20-03-2020","30-06-2020","Neutral"]
["Saudi Arabia","Other excise duties","Neutral","Neutral","More flexible tax debt repayment","                                                                                                                                                                                                                                                                                                                                                                                                                                                                 \n\n\nOn March, tax amnesty introduced (relief from penalties and payment of tax by instalments):                                                                                                                                    (1) Late Payment Penalty\n(2) Late Filing Penalty\n(3) Penalty for amendment of declaration                                                                  \n\nAmnesty period extended until December 2020 \n                                                       ","Boost economic growth","Not applicable","Measures to support the private sector, including the postponement of some government dues to provide liquidity to the private sector thereby enabling them to manage continuity of their economic activities",43910,"2020-03-20","2020-03-20","2020-12-30","Neutral"]
["Saudi Arabia","Other excise duties","Neutral","Neutral","Other","Postponement of collection of excise tax and VAT payment at the customs upon imports for all imports done before the end September                                                                                                                   \n","Boost economic growth","Not applicable","Measures to support the private sector, including the postponement of some government dues to provide liquidity to the private sector thereby enabling them to manage continuity of their economic activities",43910,"2020-03-20","2020-03-20","2020-09-30","Neutral"]
["Saudi Arabia","Multiple taxes","Neutral","Neutral","Other","Suspension of enforcement measures such as forfeiture of funds and stoppage of gov services of taxpayers who didn’t pay the amounts due of Zakat and tax in time.\n\nThis postpone is only for establishments that suffered from the consequences of Covid-19 Pandemic and couldn’t fulfil their Zakat and tax commitments starting March 2020.\n","Boost economic growth","Not applicable","Measures to support the private sector, including the postponement of some government dues to provide liquidity to the private sector thereby enabling them to manage continuity of their economic activities",43910,"2020-03-20","2020-03-20","2020-08-30","Neutral"]
["Saudi Arabia","VAT/GST","Neutral","Neutral","Other","Acceleration of refunds requests for VAT ","Boost economic growth","Not applicable","Measures to support the private sector, including the postponement of some government dues to provide liquidity to the private sector thereby enabling them to manage continuity of their economic activities",43910,"2020-03-20","2020-03-20","2020-09-30","Neutral"]
["Saudi Arabia","Multiple taxes","Neutral","Neutral","Other","Relaxing eligibility criteria for tax instalment requests including not requesting the down-payment prerequisite","Boost economic growth","Not applicable","Measures to support the private sector, including the postponement of some government dues to provide liquidity to the private sector thereby enabling them to manage continuity of their economic activities",43910,"2020-03-20","2020-03-20","2020-09-30","Neutral"]
["Saudi Arabia","Multiple taxes","Neutral","Neutral","Tax payment deferral","Unconditional issuance of tax certificates for the period of fiscal year 2019","Boost economic growth","Not applicable","Measures to support the private sector, including the postponement of some government dues to provide liquidity to the private sector thereby enabling them to manage continuity of their economic activities",43910,"2020-03-20","2020-03-20","2020-06-30","Neutral"]
["Saudi Arabia","Multiple taxes","Neutral","Neutral","Other","Revocation of all previously implemented enforcement measures ","Boost economic growth","Not applicable","Measures to support the private sector, including the postponement of some government dues to provide liquidity to the private sector thereby enabling them to manage continuity of their economic activities",43910,"2020-03-20","2020-03-20","2020-06-30","Neutral"]
["Saudi Arabia","Other taxes","Neutral","Neutral","Other","Royal Decree No. A/84 was published, introducing a 5% real estate transaction tax (RETT) as the RETT transaction exempting from value added tax (VAT). \n\nThe VAT exemption for real estate has been extended to include the supply of real estate by way of transfer of title or the right to dispose by the owner, of residential, commercial and agricultural real estate, in addition to developed or undeveloped landscape.\n\nRETT Regulations and consequential amendments to the VAT Implementing Regulations have already been issued, and the new rules are effective from 4 October 2020\n","Boost economic growth","Not applicable","\nA 5% RETT  apply to the value of any real estate that is disposed. Real estate includes land constructions. Disposal includes sale, netting, gift, will, barter and leasing, financial leasing and transfer of shares in real estate companies.","October 2020 ","October 2020 ","2020-10-04","Until further announcement ","Neutral"]
["Saudi Arabia","VAT/GST","Increase","Neutral","Tax increase","\nOn May,  the General Authority for Zakat and Tax (GAZT) has announced increase the standard rate of value-added tax (VAT) from 5% to 15%.\n\nThe new  VAT rate effective from 1 July 2020","Boost economic growth","Raise revenues","Measures  as part of financial reforms intended to support the fiscal imbalance between public revenues and expenditures caused by the negative impact of COVID-19 crisis","May 2020","May 2020","July 2020 ","Until further announcement ","Increase"]
["Saudi Arabia","Other taxes","Neutral","Neutral","Other","On 4 December 2020, new measure planned was announced by General Authority of Zakat and Tax (GAZT) published Regulations on the implementation of electronic invoicing (e-invoicing). Businesses have 12 months to implement relevant technology and prepare for issuance and storing of e-invoices in compliant formats.\n\nTaxable persons resident in Saudi Arabia will have to issue and store e-invoices in electronic by 4 December 2021.\n\nTo view e-invoicing Regulations on below link: \nhttps://gazt.gov.sa/en/RulesRegulations/Taxes/Pages/e_invocing_regulation.aspx ","Increase equity/fairness","Not applicable","The primary objectives in introducing an e-invoicing framework are to limit the shadow economy, promote fair competition and consumer protection, as well as address commercial and tax fraud.","December 2020","December 2020","December 2020","Until further announcement ","Neutral"]
["Saudi Arabia","CIT","Neutral","Neutral","More flexible tax debt repayment","Relief from fines relating to tax returns and tax payments due before 21 January 2021  for a period of six months, as following:                                                                                                                                                                                                                                   (1)  If the principle tax due is fully paid by 31 March 2021, 100% of the fines will be waived                                                                                                                                            (2)  If the principle tax due is fully paid by 31 May 2021, 75% of the fines will be waived.                                                                                                                         (3)   If the principle tax due is fully paid during June 2021, 50% of the fines will be waived.                                                                                                       The relief does not apply to any fines that were paid before 21 January 2021, or to fines relating to tax evasion.                                                                                                                       ","Simplify the tax system/ increase tax compliance","Boost economic growth","Measures to support the private sector, including the postponement of some government dues to provide liquidity to the private sector thereby enabling them to manage continuity of their economic activities","2021-01-21","2021-01-21","2021-01-21","2021-06-30","Neutral"]
["Saudi Arabia","VAT/GST","Neutral","Neutral","More flexible tax debt repayment","Relief from fines relating to tax returns, Value Added Tax return corrections, and tax payments due before 21 January 2021  for a period of six months, as following:                                                                                                                                                                                                                                        (1)  If the principle tax due is fully paid by 31 March 2021, 100% of the fines will be waived                                                                                                                                            (2)  If the principle tax due is fully paid by 31 May 2021, 75% of the fines will be waived.                                                                                                                         (3)   If the principle tax due is fully paid during June 2021, 50% of the fines will be waived.                                                                                                       The relief does not apply to any fines that were paid before 21 January 2021, or to fines relating to tax evasion.","Simplify the tax system/ increase tax compliance","Boost economic growth","Measures to support the private sector, including the postponement of some government dues to provide liquidity to the private sector thereby enabling them to manage continuity of their economic activities","2021-01-21","2021-01-21","2021-01-21","2021-06-30","Neutral"]
["Saudi Arabia","Multiple taxes","Neutral","Neutral","More flexible tax debt repayment","Relief from fines relating to tax returns and tax payments due before 21 January 2021  for a period of six months, as following:                                                                                                                                                                                           (1)  If the principle tax due is fully paid by 31 March 2021, 100% of the fines will be waived                                                                                                                                            (2)  If the principle tax due is fully paid by 31 May 2021, 75% of the fines will be waived.                                                                                                                         (3)   If the principle tax due is fully paid during June 2021, 50% of the fines will be waived.                                                                                                       The relief does not apply to any fines that were paid before 21 January 2021, or to fines relating to tax evasion.                                                                                                                       ","Simplify the tax system/ increase tax compliance","Boost economic growth","Measures to support the private sector, including the postponement of some government dues to provide liquidity to the private sector thereby enabling them to manage continuity of their economic activities","2021-01-21","2021-01-21","2021-01-21","2021-06-30","Neutral"]
["Seychelles","Taxes on payroll and workforce","Neutral","Neutral","Tax payment deferral","Businesses which have been assisted with Government grants to pay the salaries of their employees  were granted 3 months extension to make payment of non-monetary benefits tax with no penalties imposed","Support employment or enhance skills","Not applicable","This applies only to the payment of non-monetary benefits such as accommodation, meals etc. as the grants only covered the tax on salaries. The rationale is to assist businesses facing financial hardships and ease their burden, thus encourage employment",null,null,"1/04/2020","30/9/2021"]
["Seychelles","CIT","Neutral","Neutral","Other","Opportunity for taxpayers to request for an amendment in the PAYG assessment hence makes necessary adjustment to their provisional tax ","Simplify the tax system/ increase tax compliance","Encourage savings","To ease the burden of taxpayers especially those facing a cash flow difficulties due to drastic fall in business transaction e.g. in the tourism-related businesses ",null,null,"1/04/2020","30/9/2021","Decrease"]
["Seychelles","CIT","Neutral","Neutral","Tax payment deferral","Businesses were required to submit the business tax returns by the due date but this can be without payment. The payment arrangement can further be discussed and agreed upon with the officer on a case-by-case basis. For tourism related-businesses the deferral was automatic for 6 months. No penalty applicable on the deferrals","Simplify the tax system/ increase tax compliance","Not applicable","To ease the burden of taxpayers especially those facing a cash flow difficulties due to drastic fall in business transaction e.g. in the tourism-related businesses ",null,null,"1/04/2020","30/9/2021"]
["Seychelles","Other corporate taxes","Neutral","Neutral","Accelerated tax refund","Process all requests for  refund without undue delay","Increase tax certainty","Not applicable","Assist in alleviating their cash flow problems",null,null,"1/04/2020","30/9/2021"]
["Seychelles","Other corporate taxes","Neutral","Neutral","Other","Tourism-related businesses with prior years' tax arrears and which already had a payment plan in place could re-negotiate the repayment plan with SRC. Again no penalty were imposed","Increase tax certainty","Not applicable","same as above",null,null,"1/04/2020","30/9/2021"]
["Seychelles","Other excise duties","Increase","Neutral","Tax increase","Increase the excise tax rate on vehicles by 25% to discourage importation of vehicles in the period of crisis","Encourage savings","Encourage savings","To limit the demand of foreign exchange hence bring more stability in exchange rate during the period of crisis where the pillar of our economy which is tourism is being adversely affected",null,"30/12/2020","01/01/2021","31/12/2021","Increase"]
["Seychelles","Transaction taxes (movable and immovable property)","New tax","New tax","Tax payment deferral","The Immovable Property Tax interim measures Act, 2020 has been introduced to extend the period to which a taxpayer may apply to register as a non-Seychellois property owner, submit a valuation and pay the tax following delays encountered mainly due to the non-Seychellois stranded in other countries, being unable to travel to undergo the formalities. Hence, other arrangements and facilities needed to be made available to the property owners. The latter, has taken more time than anticipated.","Not applicable","Increase equity/fairness","To increase the tax base","09/12/2020","18/12/2020","18/12/2020","31/08/2021","Neutral"]
["Seychelles","Other taxes","Neutral","Neutral","Other","Use of pre-payment accounts at Customs to limit queuing","Improve health"]
["Seychelles","Other taxes","Neutral","Neutral","Other","Promote use of SRC e-service and electronic payment facilities","Improve health"]
["Singapore","CIT","Neutral","Neutral","Enhanced tax loss offset","The enhancements to the carrybackrelief scheme for YA2020 will beextended to apply to qualifying deductionsfor YA2021, with the same parameters.","Not applicable","Not applicable","To ease cashflow for businesses","16-02-2021",null,"01-01-2021","31-12-2021","Decrease"]
["Singapore","CIT","Neutral","Neutral","Other","The option to accelerate the write-off of the cost of acquiring plant and machinery (\"P&M\") will be extended to capital expenditure incurred on the acquisition of P&M in the basis period for YA2022 (i.e. FY2021), with the same parameters.","Not applicable","Not applicable","To ease cashflow for businesses","16-02-2021",null,"01-01-2021","31-12-2021","Decrease"]
["Singapore","CIT","Neutral","Neutral","Other","The option to claim renovation and refurbishment (\"R&R\") deduction in one YA (i.e. accelerated R&R deduction) will be extended to qualifying expenditure incurred on R&R in the basis period for YA2022 (i.e. FY2021), with the same parameters.","Not applicable","Not applicable","To ease cashflow for businesses","16-02-2021",null,"01-01-2021","31-12-2021","Decrease"]
["Singapore","PIT: Earned income","Neutral","Neutral","Tax payment deferral","All self-employed persons are to file their personal income tax returns for Year of Assessment 2020 by 15 April 2020. For self-employed persons, their PIT payments due in the months of May, June, and July 2020 will be granted an automatic three-month deferment of these payments. The PIT payments deferred from May, June, and July 2020 will instead be collected in August, September, and October 2020 respectively.","Not applicable","Not applicable","To ease cash flow for taxpayers","26-03-2020",null,"26-03-2020","31-07-2020","Neutral"]
["Singapore","Non tax compulsory payments: Employer","Neutral","Neutral","Other","Extension of Foreign Worker Levy waiver and rebate for up to 2 months for businesses employing migrant workers that had to suspend operations after the circuit breaker was lifted. This included businesses in the construction, marine and offshore and process sectors. 100% waiver in June and 50% in July. The rebate was $750 in June and $375 in July.","Not applicable","Not applicable","To manage businesses costs","26-05-2020",null,"26-05-2020","31-07-2020","Decrease"]
["Singapore","CIT","Neutral","Neutral","Enhanced tax loss offset","Allowing enterprises a faster write-down of their investments in plant and machinery, and renovation and refurbishment, incurred for year of assessment 2021.","Not applicable","Not applicable","To ease cashflow for businesses","18-02-2020",null,"01-01-2020","31-12-2020","Neutral"]
["Singapore","CIT","Neutral","Decrease","Tax waiver","A CIT rebate of 25% of tax payable, capped at $15,000, will be granted for Year of Assessment (“YA”) 2020 for companies.","Not applicable","Not applicable",null,"18-02-2020",null,"01-01-2020","31 Dec 2020. For YA 2020. Singapore is on a preceding year basis, which means YA2020 is for financial year 2019 (typically ends on 31 Dec 2019). ","Decrease"]
["Singapore","Recurrent taxes on immovable property (business and residential)","Neutral","Decrease","Tax waiver","Enhanced property tax rebates for 2020 (replacing first wave of property tax rebates). Increased property tax rebates for qualifying commercial properties, such as hotels, serviced apartments, tourist attractions, shops and restaurants, from 15% or 30% to 100%. Increased Property Tax Rebate for Integrated Resorts from 10% to 60% and All other non-residential properties will receive a new 30% property tax rebate.","Not applicable","Not applicable",null,"26-03-2020",null,"20-04-2020","2020-12-31","Decrease"]
["Singapore","PIT: Earned income","Neutral","Neutral","Tax filing extension","The filing deadline for Individuals (including sole proprietors and partnerships) will be extended to 31 May 2020. (the original filing date is 18 April 2020)","Not applicable","Not applicable",null,"04-04-2020",null,"04-04-2020","31-05-2020","Neutral"]
["Singapore","CIT","Neutral","Neutral","Tax filing extension","The filing deadline for companies ending their financial year in October to December 2019 is extended to 15 January 2021.(the original filing date is 15 December 2020).","Not applicable","Not applicable",null,"11-11-2020",null,"11-11-2020","15-01-2021","Neutral"]
["Singapore","VAT/GST","Neutral","Neutral","Tax filing extension","The filing deadline for GST for accounting period ending March 2020 will be extended to 11 May 2020.(the original filing date is 30 April 2020)","Not applicable","Not applicable",null,"04-04-2020",null,"04-04-2020","11-05-2020","Neutral"]
["Singapore","CIT","Neutral","Neutral","Tax payment deferral","All companies with CIT payments due in the months of April, May and June 2020 will be granted an automatic three-month deferment of these payments. The CIT payments that are deferred from April, May and June 2020 will be collected in July, August and September 2020 respectively.","Not applicable","Not applicable","To ease cash flow for taxpayers ","26-03-2020",null,"01-01-2020","30-06-2020","Neutral"]
["South Africa","PIT: Earned income","Unknown\\Not Applicable","Decrease",null,"Above inflation increase in personal income tax brackets and the primary, secondary and tertiary rebates","Boost economic growth","Encourage consumption","The personal income tax brackets and the primary, secondary and tertiary rebates will be increased by 5.2%  for 2020/21 , which is above expected inflation of 4.4 %.","26-02-2020","20-01-2021","01-04-2020",null,"Decrease"]
["South Africa","PIT: Savings",null,null,null,"Increase the annual contribution limit to tax free savings accounts by R3000 from 1 March 2020","Encourage savings",null,"The annual limit on contributions to tax free savings accounts will be increased from R33 000 to R36 000 from 1 March 2020","26-02-2020","20-01-2021",null,null,"Decrease"]
["South Africa","SSC: Employer","--Select--","--Select--","Tax waiver","From May 1 2020, there will be a four-month holiday for skills development levy contributions (1 per cent of total salaries) to assist all businesses with cash flow.",null,null,null,"21-04-2020"]
["South Africa","SSC: Employer",null,null,"Other","Employers can factor in donations of up to 5 per cent of an employee’s monthly salary when calculating the monthly employees’ tax to be withheld",null,null,null,"21-04-2020"]
["South Africa","Taxes on payroll and workforce",null,null,"Enhanced tax allowances or credits","The first set of tax measures provided for a wage subsidy of up to R500 per month for each employee that earns less than R6 500 per month. This amount will be increased to R750 per month at a total cost of around R15 billion.",null,null,null,"21-04-2020"]
["South Africa","Taxes on payroll and workforce",null,null,"More flexible tax debt repayment","The first set of tax measures also allowed tax compliant businesses to defer 20 per cent of their employees’ tax liabilities over the next four months (ending 31 July 2020) and a portion of their provisional corporate income tax payments (without penalties or interest). The proportion of employees’ tax that can deferred will be increased to 35 per cent and the gross income threshold for both deferrals will be increased from R50 million to R100 million",null,null,null,"21-04-2020",null,null,null,"Decrease"]
["South Africa","Taxes on payroll and workforce",null,null,"Accelerated tax refund","The South African Revenue Service will also work towards accelerating the payment of employment tax incentive reimbursements from twice a year towards monthly payments.",null,null,null,"23-03-2020"]
["South Africa","Taxes on payroll and workforce",null,null,"More flexible tax debt repayment","Tax compliant businesses with a turnover of less than R50 million will be allowed to delay 20% of their pay-as-you-earn liabilities over the next four months and a portion of their provisional corporate income tax payments without penalties or interest over the next six months. This intervention is expected to assist over 75 000 small and medium-term enterprises.",null,null,null,"23-03-2020"]
["South Africa","CIT","Unknown\\Not Applicable","Increase",null,"Limiting corporate interest deductions to combat base erosion and profit shifting","Raise revenues","Increase equity/fairness","Government proposes to revise the current rules and limit net interest expense deductions to 30% of earnings for years of assessment commencing on or after 1 January 2021, but this was subsequently delayed as the intended public consultation only happened later and was potponed to 1 January 2022.","26-02-2020",null,null,null,"Increase"]
["South Africa","CIT","Unknown\\Not Applicable","Increase",null,"Restricting the ability of companies to fully offset assessed losses from previous years against taxable income.","Raise revenues",null,"To promote economic growth, government intends to restructure the corporate income tax system in the medium term by broadening the tax base and reducing the rate. Broadening the tax base will include minimising tax incentives, and introducing new interest deduction and assessed loss limitation. The announcement to restrict the set-off of assessed losses to 80% of taxable income was also put on hold as it was announced one month before our strict lockdown and implementation was postponed to 1 January 2022.","26-02-2020",null,null,null,"Increase"]
["South Africa","CIT",null,null,"More flexible tax debt repayment","Large businesses (with gross income of more than R100 million) that can show they are incapable of making payment due to the COVID-19 disaster, may apply directly to SARS to defer tax payments without incurring penalties.",null,null,null,"21-04-2020"]
["South Africa","CIT",null,null,"Other","Postponement of measures to broaden the corporate income tax base (restricting net interest expense deductions, and limiting the use of assessed losses carried forward) to at least 1 January 2022.",null,null,null,"24-06-2020"]
["South Africa","VAT/GST","--Select--",null,"Accelerated tax refund","Smaller VAT vendors that are in a net refund position will be temporarily permitted to file monthly instead of once every two months, thereby unlocking the input tax refund faster and immediately helping with cash-flow.",null,null,null,"21-04-2020"]
["South Africa","Environmentally-related taxes","Increase","Neutral",null,"Increasing the fuel levy by 25c/litre, consisting of a 16c/litre increase in the general fuel levy and a 9c/litre increase in the RAF levy, to adjust for inflation","Raise revenues","Promote environmental sustainability","The general fuel levy will be increased by 16c/litre for petrol and diesel.  Government also proposes to increase the RAF levy by 9c/litre ","26-02-2020","20-01-2021",null,null,"Increase"]
["South Africa","Environmentally-related taxes","Increase",null,null,"The carbon tax will increase by 5.6 per cent for the 2020 calendar year. The increase includes an annual rate of 3.6 per cent plus two percentage points in line with the Carbon Tax Act (2019). Accordinlgy, the carbon tax rate will increase from R120 per tonne of carbon dioxide equivalent to R127 per tonne of carbon dioxide equivalent.","Promote environmental sustainability",null,"The carbon tax will increase by 5.6 per cent for the 2020 calendar year. The increase includes an annual rate of 3.6 per cent plus two percentage points in line with the Carbon Tax Act (2019). Accordinlgy, the carbon tax rate will increase from R120 per tonne of carbon dioxide equivalent to R127 per tonne of carbon dioxide equivalent.","26-02-2020","20-01-2021",null,null,"Increase"]
["South Africa","Environmentally-related taxes",null,null,"Tax filing extension","Three-month deferral for filing and first payment of carbon tax liabilities: The filing requirement and the first carbon tax payment will be delayed to 31 October 2020,",null,null,null,"21-04-2020"]
["South Africa","Health-related taxes","Increase",null,null,"Increase the excise duties on alcohol and tobacco by between 4.4 and  7.5 percent","Improve health","Raise revenues","The excise burdens for most types of alcohol beverages and tobacco products currently exceed the targeted level as a result of above-inflation increases and price fluctuations. Government will increase most excise duties by an amount that matches expected inflation of 4.4% for 2020/21, and by 6% in the case of sparkling wine, 7.5% forf pipe tobacco and cigars.","26-02-2020","20-01-2021",null,null,"Increase"]
["South Africa","Other excise duties",null,null,"Enhanced tax allowances or credits","A deferral for the payment of excise taxes on alcoholic beverages and tobacco products. Due to the restrictions on the sale of alcoholic beverages and tobacco products, payments due in May 2020 and June 2020 will be deferred by 90 days; ",null,null,null,"21-04-2020",null,null,null,"Decrease"]
["South Africa","Other taxes",null,null,"Other","The tax-deductible limit for donations (currently 10 per cent of taxable income) will be increased by an additional 10 per cent for donations to the Solidarity Fund during the 2020/21 tax year.",null,null,null,"21-04-2020"]
["Thailand","PIT: Earned income",null,"Decrease","Enhanced tax allowances or credits","Increase tax allowance for investments made from 1 April 2020 to 30 June 2020 up to 200,000 baht in Super Saving Fund (SSF) with a policy to invest at least 65% of its net assets value in shares listed on the Stock Exchange of Thailand.","Encourage savings","Boost economic growth","The tax measure aims to encourage savings through collective investment vehicles and mitigate the impact on the capital market as a result of the pandemic.","10-03-2020","26-05-2020","01-04-2020","30-06-2020","Decrease"]
["Thailand","PIT: Earned income","Decrease",null,"Tax waiver","Provide tax exemption for healthcare and medical workers on income received as compensation for the risk associated with COVID-19 in the 2020 tax year","Encourage consumption","Not applicable","The tax measure aims to support healthcare and medical workers.","24-03-2020","25-06-2020","01-01-2020","31-12-2020","Decrease"]
["Thailand","PIT: Earned income",null,"Decrease","Enhanced tax allowances or credits","Increase tax allowance for health insurance premiums from 15,000 baht to 25,000 baht, ","Encourage savings","Not applicable","The tax measure aims to support individuals in obtaining a health insurance, especially during the pandemic.","24-03-2020","17-06-2020","01-01-2020","No end date","Decrease"]
["Thailand","PIT: Earned income",null,"Unknown\\Not Applicable","Tax filing extension","Extend the deadlines of PIT filing from 31 March 2021 to 30 June 2021 and of withholding tax and VAT filing to the end of each month until June 2021","Encourage consumption","Boost economic growth","The tax measure aims to boost liquidity for individuals and businesses.","26-01-2021","28-01-2021","28-01-2021","30-06-2021","Neutral"]
["Thailand","PIT: Earned income",null,"Decrease","Enhanced tax allowances or credits","Provide a personal income tax deduction of up to 30,000 baht for purchasing products and services with a 7% value-added tax (VAT) component from 23 October 2020 to 31 December 2020.","Encourage consumption","Boost economic growth","The tax measure aims to encourage domestic consumption.","12-10-2020","22-10-2020","23-10-2020","31-12-2020","Decrease"]
["Thailand","CIT",null,"Decrease","Enhanced tax allowances or credits","Provide a 300% deduction on salary payments made to employees, who are in the social security system and receive a monthly wage of no more than 15,000 baht, for small and medium enterprises (SMEs) with income not exceeding 500 million baht and no more than 200 employees from 1 April 2020 to 31 July 2020.","Support employment or enhance skills","Encourage consumption","The tax measure aims to support businesses in retaining employment.","10-03-2020","12-07-2020","01-04-2020","31-07-2020","Decrease"]
["Thailand","CIT",null,"Decrease","Enhanced tax allowances or credits","Provide a 250% deduction for expenses paid by hotel operators for making additions, expansions, and improvements (excluding repairs) to their assets related to the business from 1 January 2020 to 31 December 2020.","Support investment","Boost economic growth","The tax measure aims to support the hotel industry which has been highly affected by the pandemic.","02-02-2020","22-06-2020","01-01-2020","31-12-2020","Decrease"]
["Thailand","CIT",null,"Decrease","Enhanced tax allowances or credits","Provide a 150% deduction to SMEs on the interest expense paid under the government's low-interest loan (soft loan) programme from 1 April 2020 to 31 December 2020.","Boost economic growth","Not applicable","The tax measure aims to help SMEs during the pandemic.","10-03-2020","12-07-2020","01-04-2020","31-12-2020","Decrease"]
["Thailand","CIT",null,"Decrease","Enhanced tax allowances or credits","Provide a 200% tax deduction for expenses made for organising seminars, accommodation, transportation, and other expenses related to organising seminars in Thailand which are provided to employees","Encourage consumption","Boost economic growth","The tax measure aims to support the tourism industry.","02-02-2020","22-06-2020","01-01-2020","31-12-2020","Decrease"]
["Thailand","CIT",null,"Unknown\\Not Applicable","Other","Relax the bad debt write-off criteria for creditors","Not applicable","Not applicable","The tax measure aims to support the financial status of debtors during the pandemic.","24-03-2020","28-08-2020","01-01-2020","31-12-2021","Neutral"]
["Thailand","CIT",null,"Decrease","Enhanced tax allowances or credits","Provide a 250% deduction for investment in new machinery made from 1 January 2020 to 31 December 2020.","Support investment","Boost economic growth","The tax measure aims to support businesses in investing in new machinery.","28-01-2020","22-06-2020","01-01-2020","31-12-2020","Decrease"]
["Thailand","CIT",null,"Decrease","Enhanced tax allowances or credits","Provide PIT and CIT deductions (not exceeding 10% of net income for PIT and not exceeding 2% of net profit for CIT) for donations made to the Office of Permanent Secretary, Prime Minister's Office electronically through the e-Donation system from 5 March 2020 to 5 March 2021 ","Improve health","Encourage consumption","The tax measure aims to support the government's COVID-19 measures.","10-03-2020","22-06-2020","05-03-2020","05-03-2021","Decrease"]
["Thailand","VAT/GST",null,"Unknown\\Not Applicable","Accelerated tax refund","Accelerate VAT refunds for taxpayers who are considered Good Exporters (within 15 days for electronic filing and within 45 days for paper filing)","Encourage consumption","Not applicable","The tax measure aims to provide liquidity to businesses.","10-03-2020","Not applicable","Not applicable","Not applicable","Neutral"]
["Thailand","VAT/GST","Decrease",null,"Tax waiver","Provide VAT exemption for import of medical supplies made from 1 March 2020 to 28 February 2021","Improve health","Encourage consumption","The tax measure aims to increase the availability of medical supplies.","31-03-2020","22-06-2020","01-03-2020","28-02-2021","Decrease"]
["Thailand","VAT/GST","Decrease",null,"Tax rate reduction","Extend the reduction of value-added tax (VAT) rate from 10% to 7% until 30 September 2021.","Encourage consumption","Boost economic growth","The tax measure aims to encourage domestic consumption.","25-08-2020","23-09-2020","01-10-2020","30-09-2021","Neutral"]
["Thailand","VAT/GST","Decrease",null,"Tax waiver","Provide VAT exemption for donations of assets made through the e-Donation system from 5 March 2020 to 5 March 2021","Improve health","Encourage consumption","The tax measure aims to support the government's COVID-19 measures.","10-03-2020","22-06-2020","05-03-2020","05-03-2021","Decrease"]
["Thailand","Multiple taxes","Neutral","Neutral","Tax filing extension","A further extension of the filing and payment deadlines for the online submission of personal income tax returns (Forms Por Ngor Dor 90, 91), certain monthly withholding tax (WHT) returns (Forms Por Ngor Dor 1, 2, 3, 53, 54), and monthly value-added tax (VAT) and reverse charge VAT returns (Forms Por 30 and 36) in response to the COVID-19 outbreak in the country following the earlier announcement of the extension of filing certain tax returns.The online filing and payment deadlines for the above returns for the following tax months were extended as follows:   PIT: 31 March  2021 extended to 30 June 2021;   WHT: within 15 days from the last day of the tax month extended to the last day of the month following the tax month for February 2021 until June 2021   VAT: within 23 days from the last day of the tax month extended to the last day of the month following the tax month for February 2021 until 2021In 2020, personal income tax return filing deadline was extended to 31 August 2020 and WHT return and VAT and reverse charge VAT return filing deadlines for the tax months of March, April, May, June, July, August, and September 2020 was granted until the last day of the month following the tax month.The statutory filing and payment deadlines for the above tax returns are as follows:    WHT returns: within 7 days from the last day of the tax month in which the payment was withheld by the taxpayers;    VAT and reverse charge VAT returns: within 15 days from the end of the tax month","Encourage consumption","Boost economic growth","The tax measure aims to boost liquidity for businesses and individuals.","2021-01-26","2021-02-17","2021-01-28","2021-06-30","Neutral"]
["Thailand","Other taxes","Decrease",null,"Other","Reduce the withholding tax rate on certain income from 3% to 1.5% from 1 April 2020 to September 2020 for payments made through any means and from 5% and 3% to 2% from 1 October 2020 to 31 December 2022 for payments through the e-Withholding Tax system. This measure applies to both personal income tax and corporate income tax.","Encourage consumption","Boost economic growth","The tax measure aims to boost liquidity for businesses and individuals","10-03-2020","30-03-2020","01-04-2020","31-12-2022","Neutral"]
["Thailand","Other taxes",null,"Unknown\\Not Applicable","Tax filing extension","Extend the filing and tax payment deadlines for PIT, CIT, withholding tax, VAT, specific business tax, and stamp duty for filing and tax payments made from January 2020 to September 2020","Encourage consumption","Boost economic growth","The tax measure aims to boost liquidity for businesses and individuals.","24-03-2020","31-03-2020","31-03-2020","31-08-2020 and 30-09-2020","Neutral"]
["Thailand","Other taxes","Decrease",null,"Tax waiver","Provide exemption for income taxes, VAT, specific business tax, and stamp duty for debtors and creditors for debt restructuring made from 1 January 2020 to 31 December 2021 ","Not applicable","Not applicable","The tax measure aims to accelerate debt restructuring during the pandemic.","24-03-2020","12-07-2020","01-01-2020","31-12-2021","Decrease"]
["Thailand","Other taxes","Decrease",null,"Tax waiver","Provide CIT and VAT exemptions for donations of imported medical supplies given to hospitals, government agencies, and non-profit organisations from 1 March 2020 to 28 February 2021","Improve health","Encourage consumption","The tax measure aims to increase the availability of medical supplies.","31-03-2020","22-06-2020","01-03-2020","28-02-2021","Decrease"]
["Thailand","Multiple taxes","Neutral","Neutral","Tax waiver","Special tax incentives for investment in the medical sector (production of medical devices and parts, non-woven fabric used as raw materials in the production of medical supplies etc.), including:\n1) A 50% reduction in corporate income tax for an additional 3 years. These measures cover projects which have been applied between 1 January and 30 June 2020 and must start production and generate income by 31 December 2020. At least 50 percent of the distribution should be made domestically in 2020-2021. \n2) Exemption on import duties on additional machinery needed if an applicant wishes to modify their current manufacturing lines to produce medical equipment and/or equipment that can be used for medical purposes. The machines need if it is imported in 2020.\n3) The production of raw materials used in the manufacture of medical products, for instance, pharmaceutical grade alcohol production is now entitled to an 8-year corporate income tax exemption, and the production of non-woven fabric used as raw materials for the production of medical masks or medical devices, can benefit from a corporate income tax exemption for 5 years (instead of the 3 years that applied before the introduction of this measure)\n","Improve health",null,null,null,null,null,null,"Decrease"]
["Trinidad and Tobago","PIT: Earned income","Increase","Increase","Enhanced tax allowances or credits","Increased annual personal allowance from TT$72,000 to TT$84,000 ","Encourage consumption","Encourage savings","The increase in the personal allowance adds an average of TT $3000 annually back into the pockets of the taxpayer and providing additional income. It is hoped that this would translate to an increase in consumer spending which would in turn drive economic growth during this downturn.","05-10-2020","24-12-2020","01-01-2021",null,"Decrease"]
["Trinidad and Tobago","PIT: Unincorporated businesses/Self employment income","Increase","Increase","Enhanced tax allowances or credits","Increased annual personal allowance from TT$72,000 to TT$84,000 ","Encourage consumption","Encourage savings","The increase in the personal allowance adds an average of TT $3000 annually back into the pockets of the taxpayer and providing additional income. It is hoped that this would translate to an increase in consumer spending which would in turn drive economic growth during this downturn.","05-10-2020","24-12-2020","01-01-2021",null,"Decrease"]
["Trinidad and Tobago","CIT","New tax","New tax","Tax rate reduction","SMEs listed on the Trinidad & Tobago Stock Exchange (TTSE) will enjoy the rate of 0% corporation tax for the first 5 years from date of listing, 15% for the next 5 years and 30% thereafter.","Support investment","Support employment or enhance skills","If accessed by SMEs, this decreased tax rate can stimulate investment activity, increase the demand for labour due to higher productive output and consequently higher profits for the company which can be reflected in higher wages. These factors would all positively impact the growth of the economy.","05-10-2020","24-12-2020","01-01-2021",null,"Decrease"]
["Trinidad and Tobago","CIT","Increase","Increase","Enhanced tax allowances or credits","An increase in the actual expenditure threshold from TT$6M to TT$12M in relation to Art & Culture; promotion and sponsorship of sporting activities & sportsmen; production or sponsorship of audio, visual or video productions; sponsorship of fashion industry","Support investment","Boost economic growth","The increase in these allowances which can be claimed as a deductibles will ultimately inject capital into the dormant creative sectors of the economy brought about by the Covid-19 pandemic restrictions, and can contribute to the diversification of the economy.","05-10-2020","24-12-2020","01-01-2021",null,"Decrease"]
["Trinidad and Tobago","CIT","Unknown\\Not Applicable","Unknown\\Not Applicable","Enhanced tax allowances or credits","Where a company incurs expenditure in investing in a tech start-up or new tech business, or engages is technology solution and digitization, or creates employment ia a technology industry where the employees comprise a majority of young people,  it shall be granted an allowance of 150% of the actual expenditure incurredin relation to such investment up to a maximum of TT$3M in computings its chargeable profits.","Support investment","Support R&D/innovation","These new allownaces have the potential to aid in the diversification of our economy and the development of our technology sector. Additionally, it is expected to create a demand for jobs and increased employment opportunities for youths and aid in the technological advancement of our society.","05-10-2020","24-12-2020","01-01-2021",null,"Decrease"]
["Trinidad and Tobago","CIT","Neutral","Neutral","Accelerated tax refund","Accelerated payment of income tax refunds of $20,000 or less","Boost economic growth","Support employment or enhance skills","These accelerated income tax refund payments were for the purpose of ensuring businesses and companies received much needed cashflow, in order to continue operations and maintain its workforce.","18-03-2020",null,null,"30-05-2020","Neutral"]
["Trinidad and Tobago","Other corporate taxes","Increase","Increase","Enhanced tax allowances or credits","Increased wear & Tear allowance on plant & machinery classified under Class B- Seventh Schedule from 25% to 30%","Boost economic growth","Support investment","This increase in the wear & tear allowance has the potential to reduce the taxpayer's annual expenses, resulting in additional cash available to invest or pay for recurring expenses","05-10-2020","24-12-2020","01-01-2021",null,"Decrease"]
["Trinidad and Tobago","VAT/GST","Neutral","Neutral","Accelerated tax refund","Accelerated payment of VAT refunds to businesses owed between TT$250,000 and TT$500,000 per VAT period. Additionally, refunds greater than TT$500,000 were paid in VAT Bonds, bearing a 3.3% interest over 3 years","Boost economic growth","Support employment or enhance skills","These accelerated VAT refund payments were for the purpose of ensuring businesses and companies received much needed cashflow, in order to continue operations and maintain its workforce.","18-03-2020",null,null,"30-05-2020","Neutral"]
["Tunisia","PIT: Earned income","Neutral","Neutral","Tax payment deferral","The financial law of 2021 provided the possibilty to taxpayers to declare profits made in 2020 and defer the payment until the end of May 2022 with the possibility of paying the income tax  according to a schedule from January to May 2022","Boost economic growth","Boost economic growth","The objective of the measure is to take into account the financial and economic situation of Tunisian entreprises affected by the current health crisis. To benefit from this measure, entreprises must meet certain conditions relating in particular to the decline in turnover. this condition not being applicable to tourist entreprises.","23-12-2020","23-12-2020","01-01-2021","01-06-2022","Decrease"]
["Tunisia","SSC: Employer","Neutral","Neutral","Other","The financial law of 2021 provided that tourism entreprises benefit from the State assumption of the employer's costs relating to the social security scheme in respect of salaries to paid from 1st october 2020 to 30 th june 2021.","Boost economic growth","Boost economic growth",null,"23-12-2020","23-12-2020","01-01-2021","01-07-2022","Decrease"]
["Tunisia","CIT","Neutral","Neutral","Tax payment deferral","The financial law of 2021 provided the possibilty to taxpayers to declare profits made in 2020 and defer the payment until the end of May 2022 with the possibility of paying the corporate tax  according to a schedule from January to May 2022","Boost economic growth","Boost economic growth","The objective of the measure is to take into account the financial and economic situation of Tunisian companies affected by the current health crisis. To benefit from this measure, companies must meet certain conditions relating in particular to the decline in turnover. this condition not being applicable to tourist companies.","23-12-2020","23-12-2020","01-01-2021","01-06-2022","Decrease"]
["Tunisia","CIT","Neutral","Neutral","Tax payment deferral","The deadline for the first 2020 prepayment for corporate tax purposes due on 28 June 2020 is postponed to 20 February 2021 for companies that are affected by the COVID-19 outbreak ",null,null,null,null,null,"18-04-2020"]
["Tunisia","Other taxes","Neutral","Neutral","Tax waiver","category \"a\" travel agencies are exempt from the tax for the benefit of the fund for the promotion of competitiveness in the tourism sector fixed at 2 dinars per month per seat for the means of tourist transport they operate during the period from 1st january 2021 to 30th june 2021.","Boost economic growth","Boost economic growth",null,"23-12-2020","23-12-2020","01-01-2021","01-06-2021","Decrease"]
["Tunisia","SSC: Employer","Neutral","Neutral","Tax payment deferral","Deferral of the  payment of social security contributions on the second quarter of 2020, for a period of 3 months","Not applicable",null,null,null,null,null,null,"Neutral"]
["Tunisia","CIT","New tax","New tax","Other","A new temporary 2% tax will apply on taxable profits of banks, financial institutions and insurance/reinsurance companies for 2020 and 2021.","Not applicable",null,null,null,null,null,null,"Increase"]
["Tunisia","Other taxes","New tax","New tax","Other","A 35% final withholding tax will be introduced on interest paid on certain fixed term deposits.","Not applicable",null,null,null,null,null,null,"Increase"]
["Tunisia","VAT/GST","Unknown\\Not Applicable","Unknown\\Not Applicable","Tax filing extension","Delays on tax filings to help companies dealing coronavirus cashflow issues",null,null,null,"14-04-2020"]
["Turks and Caicos Islands","Other taxes","Neutral","Neutral","Tax waiver","Waiver of payment of March Hotel Restaurant and Tourism taxes due to the impact of COVID -19","Support investment","Increase tax certainty","To ensure businesses remain buoyant or afloat during the COVID-19 pandemic ","02-04-2020","02-04-2020","02-04-2020","25-05-2020","Decrease"]
["Turks and Caicos Islands","Other taxes","Neutral","Neutral","Tax payment deferral","Deferral of Business License Applications ","Support investment","Not applicable","To ensure businesses remain buoyant or afloat during the COVID-19 pandemic ","02-04-2020","02-04-2020","02-04-2020","31-07-2020","Neutral"]
["Uruguay","PIT: Earned income","New tax","Neutral","Tax increase","New TAX - COVID 19. It had the same taxable base than CIT, but only apply to whom earn salaries or similar payments from the public sector. It Applied only during April and May 2020","Raise revenues",null,null,"2020-08-04","2020-08-04","2020-08-04","31-05-2020","Increase"]
["Uruguay","PIT: Earned income","New tax","Neutral","Tax increase","Additional TAX - COVID 19 to pensions. It had the same taxable base than CIT to pension, but only apply to whom earn pension generated in Uruguay. It Applied only during April and May 2020","Raise revenues",null,null,"2020-08-04","2020-08-04","2020-08-04","31-05-2020","Increase"]
["Uruguay","PIT: Earned income","Neutral","Decrease","Tax waiver","Additional salaries paid to medical staff who have been directly involved to fight against the crisis will be exempt from New Tax - COVID 19 for the month April and May 2020.","Not applicable",null,null,"2020-08-04","2020-08-04","2020-08-04","31-05-2020","Decrease"]
["Uruguay","VAT/GST","Neutral","Neutral","Tax filing extension","Deferral of VAT filing and payment obligations for February, March and April 2020 liabilities. This measure apply to small contributors","Not applicable",null,null,"21-04-2020","21-04-2020","2020-01-02","31-12-2020","Neutral"]
["Uruguay","Other excise duties","Neutral","Decrease","Tax waiver","Exemption on excise duty on Medical Implement and supplies, directly affected to the Sanitary Emergency","Not applicable",null,null,"24-04-2020","24-04-2020","24-04-2020","Not Temporary","Decrease"]
["Uruguay","Other taxes","Neutral","Decrease","Tax waiver","Introduction of a special tax incentive for large construction work (investment amount of at least  60 million index unit for office, house and housing developments by private initiatives. It applies to projects presented before 31/12/2021 and to investments executed before 30/04/2025.\n\n- The corporate income tax exemption varies depending on the investment amount of the project and ranges from 15% to 40% of the amount of investment.\n- Net wealth tax: Eligible real estate property is exempted for 8 years in  Montevideo and 10 years elsewhere. The movable assets will be exempted for its useful life.\n- VAT: Tax credit for the VAT included in the acquisition of equipment, machines, materials and services for construction works\n-Import Tax: Exempt for the  acquisition of equipment, machines and materials ","Not applicable",null,null,"2020-07-05","2020-07-05","2020-07-05","It depends on the tax benefits. Import tax and VAT - 30-04-2025. CIT and Net wealth taxhowever on 31-12-2035","Decrease"]
["Uruguay","SSC: Employer","Neutral","Decrease","Tax waiver","Notional or real wages derived by the owners of sole-proprietorships and partners of personal companies and small cooperatives will benefit from a 40% exemption of the employer's and employees' SSCs.","Not applicable",null,null,"2021-03-04","2021-03-04","2020-01-03","30-04-2020","Decrease"]
["Uruguay","SSC: Employer","Neutral","Decrease","Tax waiver","Notional or real wages derived by the owners of sole-proprietorships and partners of personal companies and small cooperatives will benefit from a 40% exemption of the employer's and employees' SSCs.","Not applicable",null,null,"2021-03-04","2021-03-04","2020-01-03","30-04-2020","Decrease"]
["Uruguay","PIT: Savings","Decrease","Neutral","Tax rate reduction","Exemption of Personal Income Tax and Non resident Income Tax to the income of letting tourist immovable property - Support Touristic Sector","Encourage consumption","Support investment",null,"2020-10-29","2020-11-12","2020-11-11","2021-04-04","Decrease"]
["Uruguay","SSC: Employer","Unknown\\Not Applicable","Unknown\\Not Applicable","Other","A credit of $ 5.000  (per month) per each new active employment position for three months - Must be a new contract or an employee who was affected to unemployment insurance. The credit reduces the Employer Social Security Contribution of the month.","Support employment or enhance skills","--Select--","N/A","2020-01-07","2020-01-07","2020-01-07","2020-09-30","Neutral"]
["Uruguay","SSC: Employer","Neutral","Decrease","Tax waiver","Exemption of Social security contributions to employers who carry on a school transportation","Support investment","Support employment or enhance skills",null,"24-09-2020","24-09-2020","2020-01-04","31-03-2020","Decrease"]
["Uruguay","SSC: Employer","Neutral","Decrease","Tax waiver","Exemption of Social security contributions to employers who carry on a school canteen","Support investment","Support employment or enhance skills",null,"21-10-2020","21-10-2020","2020-01-04","31-03-2020","Decrease"]
["Uruguay","SSC: Employer","Neutral","Decrease","Tax waiver","Exemption of Social security contributions to employers who carry on the following activities: organization of parties or events and Tour operators.","Support investment","Support employment or enhance skills",null,"25-11-2020","25-11-2020","2020-01-04","31-03-2020","Decrease"]
["Uruguay","SSC: Employer","Unknown\\Not Applicable","Unknown\\Not Applicable","Other","A credit of $ 8.000 per each new active employment position to Touristic sector companies- Must be a new contract or an employee who was affected to unemployment insurance. The credit reduces the Employer Social Security Contribution of the month.","Support employment or enhance skills","--Select--",null,"2020-11-12","2020-11-12","2020-01-12","31-03-2021","Neutral"]
["Uruguay","SSC: Employer","Unknown\\Not Applicable","Unknown\\Not Applicable","Other","A credit of $ 5.000  (per month) per each new active employment position - Must be a new contract or an employee who was affected to unemployment insurance. The credit reduces the Employer Social Security Contribution of the month.","Support employment or enhance skills","--Select--","N/A","31-12-2020","31-12-2020","2020-01-12","31-03-2021","Neutral"]
["Uruguay","SSC: Employer","Neutral","Decrease","Tax waiver","Exemption of Social security contributions to employers who carry on the following activities: operate an International Airport, air transportation and cinemas. ","Support investment","Support employment or enhance skills",null,"18-02-2021","18-02-2021","2020-01-11","31-03-2020","Decrease"]
["Uruguay","SSC: Employer","Neutral","Decrease","Tax waiver","50% Exemption of Social security contributions to taxpayers whose income during the last fiscal year was less than USD 1.000.000 and has less than 19 employee. It is applicable during the period Jan/21 - Jun/21","Support investment","Support employment or enhance skills",null,"23-03-2021","23-03-2021","23-03-2021","30-06-2021","Decrease"]
["Uruguay","SSC: Employer","Neutral","Decrease","Tax waiver","Exemption of 50% of Social security contributions to taxpayers whose income during the last fiscal year was less than USD 1.000.000 and has less than 19 employee. This measure apply during the period Jan/21 - Jun/21","Support investment","Support employment or enhance skills",null,"23-03-2021","23-03-2021","23-03-2021","30-06-2021","Decrease"]
["Uruguay","SSC: Employer","Neutral","Decrease","Tax waiver","50% exemption of Social security contributions to employers who carry on the following activities: school transportation, school canteen, organization of parties or events, operates a Touristic Agency, operate an International Airport, air and sea transportation, cinemas, restaurants and hotels. This measure apply during the period Apr/21 - Jun/21","Support investment","Support employment or enhance skills",null,"23-03-2021","23-03-2021","23-03-2021","30-06-2021","Decrease"]
["Uruguay","SSC: Employer","Neutral","Decrease","Tax waiver","Gradual contribution to small tax payers - During the first 12 months 25% of the fixed payment and during the seconds 12 month 50% of It. Just after the referred 24 month, the taxpayers is going to pay the total fixed amount.","Support employment or enhance skills",null,null,"23-03-2021","23-03-2021","23-03-2021","N-A","Decrease"]
["Uruguay","CIT","Unknown\\Not Applicable","Unknown\\Not Applicable","Tax payment deferral","Deferral of July 2020 tax obligation. Includes payment in advance of CIT, equity tax, an specific tax of control of companies. Only applies to taxpayers who don not exceed, during the previous fiscal years, approx. USD 700.000 of income. Such obligation can be pay until October 2020","Simplify the tax system/ increase tax compliance","--Select--","N/A","16-07-2020","16-07-2020","16-07-2020","2020-10-31","Neutral"]
["Uruguay","CIT","Unknown\\Not Applicable","Unknown\\Not Applicable","Tax payment deferral","Deferral of August 2020 tax obligation. Includes payment in advance of CIT, equity tax, an specific tax of control of companies. Only applies to taxpayers who do not exceed, during the previous fiscal years, approx. USD 700.000 of income.  Such obligation can be pay until November 2020.","Simplify the tax system/ increase tax compliance","--Select--","N/A","2020-08-09","2020-08-09","2020-08-09","2020-11-30","Neutral"]
["Uruguay","CIT","Unknown\\Not Applicable","Unknown\\Not Applicable","Tax payment deferral","Deferral of September 2020 tax obligation. Includes payment in advance of CIT, equity tax, an specific tax of control of companies. Only applies to taxpayers who do not exceed, during the previous fiscal years, approx. USD 700.000 of income.  Such obligation can be pay until December 2020","Simplify the tax system/ increase tax compliance","--Select--","N/A","13-10-2020","13-10-2020","13-10-2020","2020-12-31","Neutral"]
["Uruguay","CIT","Unknown\\Not Applicable","Unknown\\Not Applicable","Tax payment deferral","Deferral of November 2020 tax obligation. Includes payment in advance of CIT, equity tax, an specific tax of control of companies. Only applies to taxpayers who do not exceed, during the previous fiscal years, approx. USD 700.000 of income.  Such obligation can be pay until January 2021","Simplify the tax system/ increase tax compliance","--Select--","N/A","15-12-2020","15-12-2020","15-12-2020","31-01-2021","Neutral"]
["Uruguay","CIT","Unknown\\Not Applicable","Unknown\\Not Applicable","Enhanced tax allowances or credits","Removement the annual limit of deduction from carry forward losses","Support investment",null,"N/A","2021-01-01","2021-01-01","2021-01-01","2021-01-01","Decrease"]
["Uruguay","CIT","Unknown\\Not Applicable","Unknown\\Not Applicable","Tax payment deferral","Deferral of December 2020 tax obligation. Includes payment in advance of CIT, equity tax, an specific tax of control of companies. Only apply to taxpayers who don’t exceeds, during the previous fiscal years, approx. USD 700.000 of income.  Such obligation can be pay until February 2021","Simplify the tax system/ increase tax compliance","--Select--","N/A","19-01-2021","19-01-2021","19-01-2021","28-02-2021","Neutral"]
["Uruguay","CIT","Unknown\\Not Applicable","Unknown\\Not Applicable","Tax payment deferral","Deferral of January 2021 tax obligation. Includes payment in advance of CIT, equity tax, an specific tax of control of companies. Only apply to taxpayers who don’t exceeds, during the previous fiscal years, approx. USD 700.000 of income.  Such obligation can be pay until March 2021","Simplify the tax system/ increase tax compliance","--Select--","N/A","2021-10-02","2021-10-02","2021-10-02","31-03-2021","Neutral"]
["Uruguay","CIT","Neutral","Decrease","Tax waiver","Exempt of CIT Minimum Payment (in some cases apply as a heterodox tax) to taxpayers whose income during the last fiscal year was less than USD 100.000. This measure apply for the period Jan/21 - Jun/21","Support investment",null,null,"23-03-2021","23-03-2021","23-03-2021","30-06-2021","Decrease"]
["Uruguay","VAT/GST","Decrease","Neutral","Tax rate reduction","Exemption of VAT to services furnished by hotels and similar business","Encourage consumption","Support investment",null,"2020-10-29","31-12-2020","16-11-2020","2021-04-04","Decrease"]
["Uruguay","CIT","Neutral","Decrease","Enhanced tax allowances or credits","Increase (From 1% to 50%) the credit against the wealth Tax that is generated in CIT. This measure apply to taxpayers whose income during the last fiscal year was less than USD 200.000, and just for one fiscal year.","Support investment",null,null,"23-03-2021","23-03-2021","23-03-2021","31-12-2022","Decrease"]
["Uruguay","Multiple taxes","Neutral","Unknown\\Not Applicable","Tax payment deferral","Payment facilities to debts falling due in 28/02/2021 of before","Support investment",null,null,"23-03-2021","23-03-2021","23-03-2021","N-A","Decrease"]

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["DISCLAIMER"]
["This document, as well as any data and any map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area."]
["Footnote from Turkey: The information in this document with reference to \"Cyprus\" relates to the southern part of the Island. There is no single authority representing both Turkish and Greek Cypriot people on the Island. Turkey recognizes the Turkish Republic of Northern Cyprus (TRNC). Until a lasting and equitable solution is found within the context of United Nations, Turkey shall preserve its position concerning the “Cyprus issue”.\n\nFootnote from the European Union Member States of the OECD and the European Union: The Republic of Cyprus is recognized by all members of the United Nations with the exception of Turkey. The information in this document relates to the area under the effective control of the Government of the Republic of Cyprus."]
["The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities. The use of such data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalem and Israeli settlements in the West Bank under the terms of international law."]
["This designation is without prejudice to positions on status, and is in line with United Nations Security Council Resolution 1244/99 and the Advisory Opinion of the International Court of Justice on Kosovo’s declaration of independence."]
[]
["The additional 21 Inclusive Framework members that responded to the OECD questionnaire are: Albania, Andorra, Barbados, Bulgaria, Croatia, Honduras, Jersey, Macau, Mauritius, Nigeria, North Macedonia, Panama, Paraguay, Peru, Seychelles, Singapore, Thailand, Trinidad and Tobago, Tunisia, Turks and Caicos, and Uruguay"]