Publishing annual financial statements (AFS) until September 30
In view of the extension until June 30 of a part of the deadlines for filing of annual tax returns under the Corporate Income Tax Act and the Personal Income Tax Act, the deadlines for publishing of annual financial statements (AFS), consolidated financial statements and annual reports are also extended. In the previous year, these deadlines were until June 30, and from 2021 they are until September 30.
The traders within the meaning of the Commercial Law must publish their annual financial statements, consolidated financial statements and annual reports by applying for entry and submission for announcement in the Commercial Register until September 30.
The non-profit legal entities must publish them by applying for announcement and by providing them in the register of non-profit legal entities kept by the Registry Agency also until September 30.
The remaining enterprises must carry out the publication by economic edition or Internet also until September 30.
The deadline for publishing the declarations submitted by the enterprises for activities not performed by them during the year has been extended until June 30.