At CECCAR’s request, the Ministry of Finance clarified the deadline for filing annual financial statements for 2023 as 30 May 2024 for companies for which the financial year coincides with the calendar year.
Within the framework of the inter-institutional dialogue, at the request of CECCAR, the representatives of the Ministry agreed to set up a mechanism allowing entities that could have remained in the micro-enterprise income tax system and that were obliged to switch to the corporate income tax following the submission of their annual financial statements on May 30, 2024 to return to the micro-enterprise income tax system. The mechanism will be optional for these companies.
We are convinced that this is an important step towards ensuring uniform application of tax rules and protecting taxpayers’ interests.
