§ 25. (1) In 2020 the time limits under Art. 92, para. 2, Art. 93, Art. 217, para. 2, Art. 219, para. 4 and 5, Art. 241, para. 2, Art. 252, para. 1, Art. 253, Art. 259, para. 2 and Art. 260 of the Corporate Income Tax Act is extended until June 30, 2020.

(2) In 2020, advance payments under the Corporate Income Tax Act shall be made under the terms and procedure of Chapter Fourteen of the same Act, taking into account the following particulars:

1. when, before the entry into force of this Act, the annual tax return for 2019 is filed, the advance payments shall be made in the amount as declared; if necessary, the persons may file a corrective declaration in accordance with Art. 88 of the Corporate Income Tax Act;

2. when the annual tax return for 2019 is filed by 15 April 2020, the advance payments shall be made in the amount as declared;

3. where the annual tax return for 2019 has not been lodged by 15 April 2020, the advance contributions shall be declared in the model of the annual tax return by 15 April 2020, with only that part relating to the declaration of advance payments to be completed. contributions for the current year.

§ 26. In 2020, a discount of 5 percent is made to persons who have paid up to 30 June the real estate tax for the whole year or the vehicle tax for the whole year.

§ 27. (1) In 2020 the term under art. 47, para. 2 of the Personal Income Tax Act is extended until June 30.

(2) In 2020, the deadline for filing the annual tax return under Art. 50 of the Personal Income Tax Act for 2019 and for the payment of the tax due on the declaration on the annual tax base by the persons under Art. 51, para. 1 of the same law is extended until 30 June.

(3) In 2020, the discount under Art. 53, para. 6 of the Personal Income Tax Act shall be used by the persons under Art. 51, para. 1 of the same law, if the declaration is filed and the tax is due by 31 May 2020.

§ 28. The persons under art. 51, para. 1 of the Personal Income Tax Act apply § 25 accordingly, as the deadline for filing the declaration under para. 2 of the same paragraph shall be until 30 April 2020.