San Marino. Presentation of the 2021 income tax return, the extension to 31 July 2022 approved by the Council
Yesterday it was approved, as part of the law of “Variation to the budget of the State and of the Public Bodies for the financial year 2022 and amendments to the law of 22 December 2021 n. 207 “, which is currently being published, the article containing the extension to 31 July 2022 of the deadline for submitting the tax return of individuals relating to the 2021 tax period.
The news is given state secretariat for financeunderlining in a press release that the article containing the extension to 31 July 2022 of the deadline for submitting the tax return of individuals relating to the 2021 tax period provides as follows: “The terms for submitting the tax return referred to in article 93, paragraph 1 of law no. 166 and subsequent amendments and additions and the consequent payment of the tax are extended on an extraordinary basis for the tax period 2021, to 31 July 2022 limited to natural persons including self-employed workers and owners of companies of natural persons. The terms for the payment of the compulsory contribution balance and the Fondiss referred to in article 1, paragraph 2, of decree no. 168 as amended by the delegated decree 11 April 2011 n. 57 and the single article, paragraph 1, letter a) of the delegated decree no. 93 are extended, on an extraordinary basis, to July 31, 2022 for self-employed workers and business owners of natural persons “.