Deferral of tax payments extended(Taxwatch (Tax news in english))
12-08-2009 11:16
Af
Hans-Henrik Nilausen
Earlier in 2009 it was passed to extend certain tax payments. We referred to the extension rules in TW 2009 number 4.
On May 29, a further extension was passed deferring the tax payments.
Employer payments
For large companies, the payment of social security contributions and A-tax for August 2009, which is due on August 31, is postponed to September 24, 2009 and for small and medium-seized companies to October 5, 2009 instead of September 10, 2009. The respective tax returns have to be filed according to the current deadlines.
VAT
For companies making VAT payments monthly (yearly turnover exceeding DKK 15 Million) for August 2009, which is due on September 25, the payment is postponed until October 13, 2009.
Companies making VAT payments quarterly (turnover from DKK Million 1 to Million 15) can defer the payment for the third quarter of 2009 from November 10 until December 1, 2009.
Small companies (turnover less than DKK 1 Million) making VAT payments every 6 months earlier received a 6 months deferral for payments for the second half of 2008 (postponed to September 1, 2009) and will not receive any further deferrals.
The deferral applies both to the due date of the payment and the filing date of the tax return.
Questions to this article can be directed to Hans-Henrik Nilausen at hhn@bdo.dk
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