• Monthly VAT, Withholding and Advance Income Tax Returns: The deadline for submitting and paying the return for September 2023, which is due on October 26, 2023, has been extended to December 26, 2023. This is the "legal deadline," meaning that no interest will be charged on withholding and VAT, and no penalty will be imposed on advance income tax payments under Section 190(a) of the Income Tax Ordinance for these returns that are submitted and paid by this date.The deadline for submitting and paying the return for October 2023 (single-monthly reporting) and months September-October 2023 (bi-monthly reporting), which is due on November 15, 2023, has been extended to December 31, 2023.

• VAT, Withholding, Income Tax, Property Tax and VAT Assessments: A 60-day extension or until December 31, 2023 (whichever is earlier) will be granted for the payment deadline without the imposition of a late payment penalty for the period of the extension.
• Capital Gains Transactions in Income Tax During the Current Year: A 60-day extension or until December 31, 2023 (whichever is earlier) will be granted for the payment deadline.
• Payment Arrangements: Under Section 2 of the Law, payment arrangements are considered contracts, and therefore all checks that are due to be paid during the applicable period will be extended for 60 days or until December 31, 2023, whichever is earlier.
• Administrative Fine: A 60-day extension or until December 31, 2023 (whichever is earlier) will be granted for the payment of fines whose deadline falls within the applicable period.
• Enforcement Measures in All Systems: All deadlines for enforcement measures will be updated in accordance with the extension period for payment deadlines as set forth in this directive.

Clarification: The above extensions are only for those who are entitled to them under the law.