Deadline for Tax Returns Filed by Municipalities
The General Financial Directorate has issued a statement on the deadline that municipalities should meet in filing tax returns.
A dispute arose over whether or not municipalities that are required by law to have their account audited by the Regional Government or by an auditor are subject to the extended deadline, i.e. within six months following the end of the accounting period.
The General Financial Directorate claims that municipalities cannot be deemed to be entities subject to mandatory audits due to the difference between auditing a municipality’s accounts and auditing under the Act on Auditors. Therefore, municipalities are not subject to the extended deadline. However, this does not apply to cases where the municipality engages a certified tax advisor or an attorney-at-law to draft and file the tax return of its behalf.
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