Several Tax laws related to personal income tax and corporate income tax fields were amended since the beginning of 2021.
The legal changes adopted on 1 January 2021 had a virus-related background, affecting tax law only in a few peripheral areas.?
Applications for payment facilities may refer to tax and social security contributions as well as to tax prepayments and withholding tax liabilities. No interest for deferred payment and payment by instalments will be charged before the expiry of 24 months.
Partially reduced working hours were also introduced along with Covid legislation. It means that Employee's working hours could be reduced to between 5 and 20 hours per week. This special provision was extended until 30 June.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.