Ministry of Finance Extends Tax Declaration Deadline to November 2

The Ministry of Finance issued a statement reminding taxpayers of their obligation to comply with deadlines for submitting declarations and completing tax requirements. The statement reads:

The Ministry of Finance reminds relevant taxpayers that they must submit declarations and complete tax obligations whose deadlines expire on 31/10/2026, pursuant to Law No. 46 dated 27/07/2026 regarding the suspension of deadlines. These deadlines are extended to Monday, 02/11/2026, as the original final day falls on a Saturday followed by a Sunday.

This reminder covers the following declarations and obligations:

- Income tax declarations for banks, financial institutions, insurance companies, entities and funds involved in securitization operations, money companies including offshore companies, and holding companies.

- Beneficial ownership statements for money companies.

- Requests for revaluation of fixed asset elements for money companies for the year 2025 pursuant to Law No. 330/2024.

- Annual declaration of amounts subject to Articles 41 and 42 of the Income Tax Law for the year 2025 for money companies.

- Annual income tax declaration on movable capital revenues for the year 2025 for money companies.

- Annual income tax declaration on interest, returns, and revenues subject to Article 51 for the year 2025 for money companies.

The Ministry also reminds that the deadline for submitting the auditor's report for partnerships ends on 30/11/2026, and the deadline for submitting the auditor's report for money companies ends on 31/01/2027.

Accordingly, the Ministry urges all relevant taxpayers to promptly submit their declarations, complete their obligations, and pay due taxes within the specified legal deadlines to avoid statutory penalties resulting from late filing, payment, or completion of obligations.

The Ministry further alerts stakeholders that it will take necessary legal actions against taxpayers who fail to comply with obligations and legal deadlines, in accordance with Paragraph 13 of Article One of Law No. 44/2008 concerning tax evasion.

In this context, the Ministry informs taxpayers that Decision No. 801/1 dated 15/09/2026 has come into effect, stipulating the collection of a deposit amounting to 1.5% of the value of import operations at the Customs Directorate, deducted from taxes due on non-compliant taxpayers who fail to submit their tax declarations within legal deadlines, according to the conditions and procedures specified therein.