San Marino has published Law Decree No. 63/2020 of 21 April 2020, which includes additional support measures to deal with the COVID-19 emergency. For businesses, the measures including the following:
- The deadline for the tax return and payment for the 2019 tax period is extended to 31 August 2020 (confirms earlier extension);
- If the tax due for 2019 as above exceeds EUR 300, it may be paid in three equal installments by 31 August, 30 September, and 31 October 2020;
- The deadlines for advance…