New filing deadlines for income tax returns in specific cases

The General Financial Directorate (“GFR”) recently announced new filing deadlines for corporate income tax returns in specific cases (such as transformations, change to fiscal year, etc.).  The current deadline will be extended by two months in connection with the amendment to the Investment Incentives Act, which took effect as of 12 July 2012. As a result, tax returns must be filed by the end of the third month following the month in which the decisive act occurred.