Delayed implementation date, tentative VAT returns prepared by tax authority

According to the decree, instead of the first tentative VAT return to be related to the reporting period beginning 1 July 2021, the first tentative VAT return will be for the reporting period beginning 1 October 2021. This implementation delay is in response to the emergency and economic situation resulting from the coronavirus (COVID-19) pandemic.

Source:

• KPMG
• KPMG 2

---

---