Normative Act for an addition to law no. 8438, dated 28.12.1998 “On income tax”, amended.

The Council of Ministers has approved on 05.05.2021 the extension of the deadline for completing and submitting the individual annual income statement until 30 June 2021. The act enters into force immediately and is published in the Official Gazette.

All individuals who have achieved during 2020 gross annual income from all sources in the total amount of more than 2,000,000 (two million) ALL and all individuals who are employed by more than one employer even if they achieve gross annual income less than 2,000,000 (two million) ALL for 2020, had the obligation to complete and submit the individual annual income statement until April 30, 2021.

With the above normative act, the deadline has been extended until June 30, 2021.