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{"sheet":"GUIDANCE","index":0,"n_rows":47,"n_cols":1,"rows_kept":47,"cut":false,"hidden":false,"merged":[[42,0,43,15],[41,0,41,15],[44,0,44,15],[46,0,46,15],[47,0,47,15]]}
[]
["Overview of Country Tax Policy measures in response to Covid-19 crisis"]
[]
["The excel table provides an overview of the tax policy measures that countries have implemented in response to the Covid-19 pandemic."]
["In addition to tax policy measures, the table lists measures that are relevant to tax policy, such as changes in benefits and benefit entitlements."]
["Many countries are providing loans to businesses at (typically) reduced interest rates, provide loan guarantees, etc. These measures have, in general, not been included. "]
["In general, the table does not include tax administration measures such as extensions of filing deadlines, changes in penalties for late filing, taxpayer service measures, debt"]
["repayment measures, changes in audit policies, debt recovery measures etc. These measures are covered in a separate questionnaire from the Forum of Tax Administration."]
["Nevertheless, the table does include measures related to the deferral or waiving of taxes or of changes to tax refunds, as these measures are tax-policy related."]
[]
["The information in the table covers central governments, but lists also changes in sub-central government taxing powers or financing agreements."]
[]
["The table is presented on a country-by-country basis, but the table can be sorted in type of tax or type of measure (or any other category included "]
["in the rows of the \"tax policy measures Covid-19\" workbook)."]
[]
["In addition, the excel file contains two HEAT MAPS - the first worksheet visualises the types of taxes that have been reformed for each country; the second map"]
["visualises the type of measures that have been introduced for each country. These workbooks provide an overview of the where the tax policy action has taken place!"]
[]
["The list contains information for both OECD and non-OECD member countries."]
[]
["The excel file contains an overview sheet that classifies the tax measures implemented by countries in response to the COVID-19 pandemic."]
["In addition, the \"OVERVIEW\" sheet indicates the measures that have been taken by OECD member and G20 countries that are not member of the OECD."]
[]
["Please note that the last column in the \"tax policy measures Covid-19\" sheet allows to search for the date when the information was included for the first time or updated.  "]
["This allows delegates to identify the most recenlty included information (by sorting by date using the dropbox in the cell on the first row in column M)."]
[]
["Please be aware that some of the links can only be accessed if you have a subscription to the underlying source of the information."]
[]
["The OECD Secretariat plans to update this table on a regular basis so that delegates of member countries of the Inclusive Framework of BEPS continue to be up-to-date "]
["of the measures implemented in other Inclusive Framework member countries."]
[]
["Please send new or updated information to David.Bradbury@oecd.org, Bert.Brys@oecd.org and Violet.Sochay@oecd.org.   "]
[]
["This table is produced by the Country Tax Policy Team in the OECD Centre for Tax Policy and Administration (see http://www.oecd.org/tax/tax-policy/country-reviews-advice/) "]
["and other team members in CTPA, under the supervision of Bert Brys. Thank you to Alexandre Jutand, David Bradbury, Piet Battiau, Michelle Harding, Kurt van Dender, "]
["Sarah Perret, Stéphane Buydens, Eduardo Jimenez, Talita Yamashiro Fordelone, Tibor Hanappi, Pierce O'Reilly, Hannah Simon, Jonas Teusch, Kostas Theodoropoulos; "]
["as well as Hiroko Matsui, Andre Nakazaw and Séverine Baranger and her team for the valuable inputs."]
[]
["last update:  09/04/2020"]
[]
[]
["This document, as well as any data and any map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area."]
["Footnote by Turkey:  The information in this document with reference to « Cyprus » relates to the southern part of the Island. There is no single authority representing both Turkish and Greek Cypriot people on the Island. Turkey recognizes the Turkish Republic of Northern Cyprus (TRNC). Until a lasting and equitable solution is found within the context of United Nations, Turkey shall preserve its position concerning the “Cyprus issue”.\n†† Footnote by all the European Union Member States of the OECD and the European Union: The Republic of Cyprus is recognized by all members of the United Nations with the exception of Turkey. The information in this document relates to the area under the effective control of the Government of the Republic of Cyprus.\n"]
[]
["The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities. The use of such data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalem and Israeli settlements in the West Bank under the terms of international law."]
[]
["This designation is without prejudice to positions on status, and is in line with United Nations Security Council Resolution 1244/99 and the Advisory Opinion of the International Court of Justice on Kosovo’s declaration of independence."]

{"sheet":"SHORT TERM tax policy measures","index":1,"n_rows":787,"n_cols":14,"rows_kept":787,"cut":false,"hidden":false,"merged":[]}
["Country","Type of tax","Type of measure","Primary and secondary stated objective of the measure","Relabelling","Description of the measure ","Date of announcement","Date of entry into force","Planned repeal date","Maximum liquidity effect","Expected cost of the measure","Source of information","Additional source of information","Date information was included or updated"]
["Algeria","CIT","Measure to enhance business cash-flow",null,"Tax payment deferral","Deferral of corporate income tax pre-payments until 20 April 2020. Taxpayers who file tax returns electronically are not affected by the measures.",null,null,null,null,null,"Algeria - COVID-19 pandemic_ emergency tax measures, IBFD, 24-03-2020","Communiqué by the DIRECTION GENERALE DES IMPOTS of Algeria: https://www.mfdgi.gov.dz/index.php/8-contenu-en-francais/actualites/1625-test","2020-03-25"]
["Algeria","Property taxes","Measure to enhance business cash-flow",null,"Tax payment deferral","The deadline for payment of the tax for passenger vehicles, utility vehicles and passenger transport vehicles for the year 2020 is deferred until 31 May 2020",null,null,null,null,null,"Algeria - COVID-19 pandemic_ emergency tax measures, IBFD, 24-03-2020","Communiqué by the DIRECTION GENERALE DES IMPOTS of Algeria: https://www.mfdgi.gov.dz/index.php/8-contenu-en-francais/actualites/1625-test","2020-03-25"]
["Algeria","PIT","Measure to enhance business cash-flow",null,"Tax payment deferral","Deferral of personal income tax pre-payments until 20 April 2020. Taxpayers who file tax returns electronically are not affected by the measures.",null,null,null,null,null,"Algeria - COVID-19 pandemic_ emergency tax measures, IBFD, 24-03-2020","Communiqué by the DIRECTION GENERALE DES IMPOTS of Algeria: https://www.mfdgi.gov.dz/index.php/8-contenu-en-francais/actualites/1625-test","2020-03-25"]
["Andorra","PIT+WHT+other taxes","Measure to enhance business cash-flow",null,"Tax payment deferral","On request of the taxpayer, personal tax debts, payment of withholding taxes or other tax obligations independently of their nature will be deferred until the parliament makes decision on the terminal date.",null,"2020-04-01",null,null,null,"Andorra - COVID-19 pandemic_ emergency tax measures – gazetted, IBFD, 01-04-2020","https://www.bopa.ad/bopa/032042/Documents/CGL20200331_10_31_33.pdf","2020-04-04"]
["Andorra",null,"Measure to enhance business cash-flow",null,"Tax payment deferral","The payment of business activities tax (i.e. the tax on registered holders of economic activities) will be deffered until the parliament makes decision on the terminal date.",null,"2020-04-01",null,null,null,"Andorra - COVID-19 pandemic_ emergency tax measures – gazetted, IBFD, 01-04-2020","https://www.bopa.ad/bopa/032042/Documents/CGL20200331_10_31_33.pdf","2020-04-04"]
["Andorra","CIT","Measure to enhance business cash-flow",null,"CIT rate reductions","The advance payment of the corporate income tax calculated on the basis of the taxes due of the previous financial year will be reduced from 50% to 20%",null,"2020-04-01",null,null,null,"Andorra - COVID-19 pandemic_ emergency tax measures – gazetted, IBFD, 01-04-2020","https://www.bopa.ad/bopa/032042/Documents/CGL20200331_10_31_33.pdf","2020-04-04"]
["Andorra","PIT","Measure to enhance household cash-flow",null,"Tax payment deferral","The advance payment of personal income tax calculated on the basis of the taxes in respect to the previous financial year will be reduced from 50% to 20%. However, taxpayers  can opt to pay either the 2% of the total gross income as declared in the previous tax return or 20% of the tax due according to the tax return submitted the previous financial year.",null,"2020-04-01",null,null,null,"Andorra - COVID-19 pandemic_ emergency tax measures – gazetted, IBFD, 01-04-2020","https://www.bopa.ad/bopa/032042/Documents/CGL20200331_10_31_33.pdf","2020-04-04"]
["Argentina","SSCs","Measure to enhance business cash-flow",null,"Tax payment deferral","The deferral or reduction of up to 95% of the payment of employer contributions for SMEs.",null,"2020-03-20","2020-06-18",null,null,"KPMG: https://home.kpmg/us/en/home/insights/2020/03/tnf-argentina-tax-relief-companies-coronavirus.html","https://www.boletinoficial.gob.ar/detalleAviso/primera/227046/20200320","2020-04-01"]
["Argentina","Other","Measure to support health system",null,"Other","59% reduction of the bank credit tax and a 17% reduction of the bank debt tax for companies that provide healthcare-related services.",null,"2020-03-20","2020-06-18",null,null,"KPMG: https://home.kpmg/us/en/home/insights/2020/03/tnf-argentina-tax-relief-companies-coronavirus.html","https://www.boletinoficial.gob.ar/detalleAviso/primera/227046/20200320","2020-04-01"]
["Argentina","Other consumption taxes","Measure to support health system",null,"Other","The Government exempted medical supplies and vaccines from import duties.",null,null,null,null,null,"EY: https://www.ey.com/gl/en/services/tax/international-tax/alert--argentina-announces-emergency-measures-to-address-economic-impact-of-covid-19",null,"2020-04-01"]
["Argentina",null,"Tax policy - support consumption",null,"Other","The price of food in the basic basket, drinks, personal hygiene and cleaning items will maintain, at most, the price they had on March 6 during the period of 30 days as of March 20.",null,null,null,null,null,null,null,"2020-04-04"]
["Argentina","Other","More generous cash transfers ",null,"Cash transfers for households","An \"emergency family income\" shall be granted as an exceptional non-contributory monetary benefit intended to compensate for the loss or serious decrease in income of people affected by the Covid-19 pandemic. This benefit is granted to unemployed workers, informal sector workers, taxpayers under the Simplified Tax Regime in the two lowest categories, and private house workers. The benefit equals a one-off payment of ARS 10,000 to be paid in April 2020. It can possibly be extended.",null,null,null,null,null,null,null,"2020-04-04"]
["Argentina","Other","More generous cash transfers ",null,"Cash transfers for households","An extraordinary one-off subsidy for a maximum amount of ARS 3,000 shall be granted in April 2020 to the beneficiaries of social security benefits, the beneficiaries of the universal pension for the elderly and the beneficiaries of non-contributory pensions for old age, disability, mothers of 7 children or more, and other ex gratia pensions.",null,null,null,null,null,null,null,"2020-04-04"]
["Argentina","CIT","Measure to enhance business cash-flow",null,"More flexible tax debt repayments","Debt payment deferral for SMEs and micro enterprises.",null,null,null,null,null,null,null,"2020-04-04"]
["Argentina","PIT","Measure to enhance business cash-flow",null,"More flexible tax debt repayments","Debt payment deferral for SMEs and micro enterprises.",null,null,null,null,null,null,null,"2020-04-04"]
["Argentina",null,"Measure to enhance business cash-flow",null,"More flexible tax debt repayments","The temporary validity of payment facility plans is extended until June 30, 2020 for all types of taxpayers.",null,null,null,null,null,null,null,"2020-04-04"]
["Argentina","PIT","Other tax policy measure",null,"Tax payment deferral","The repatriation of financial assets located abroad due date was extended for the 2019 fiscal year until April 30, 2020.",null,null,null,null,null,null,null,"2020-04-04"]
["Australia","CIT","Tax policy - support investment","Support investment","Accelerate or enhanced tax depreciation provisions","Increase the instant asset write-off: the Government is increasing the instant asset write-off threshold from $30,000 to $150,000 and expanding access to include businesses with aggregated annual turnover of less than $500 million (up from $50 million)","2020-03-12",null,"2020-06-30",null,"$700 million over 2020-2024 period",null,null,"2020-03-23"]
["Australia","CIT","Tax policy - support investment","Support investment","Accelerate or enhanced tax depreciation provisions","Accelerated depreciation: Businesses with a turnover of less than $500 million will be able to deduct 50 per cent of the cost of an eligible asset on installation, with existing depreciation rules applying to the balance of the asset’s cost.","2020-03-12",null,"2021-06-30",null,"$3.2 billion over 2020-2024 period",null,null,"2020-03-23"]
["Australia","CIT","Measure to enhance business cash-flow","Cash flow assistance for employers","Wage subsidy paid to the employers","Small and medium business entities with aggregated annual turnover under $50 million and that employ workers will be eligible. The payment will be delivered by the Australian Taxation Office (ATO) as a credit in the activity statement system from 28 April 2020 upon businesses lodging eligible upcoming activity statements. Eligible businesses that withhold tax to the ATO on their employees’ salary and wages will receive a payment equal to 50 per cent of the amount withheld, up to a maximum payment of $25,000. Eligible businesses that pay salary and wages will receive a minimum payment of $2,000, even if they are not required to withhold tax.","2020-03-12","2020-01-01","2020-06-30",null,"$6.7 billion across 2019-20 and 2020-1",null,null,"2020-03-23"]
["Australia",null,"Measure to enhance business cash-flow","Supporting small business to retain their apprentices and trainees","Wage subsidy paid to the employers","The Government is supporting small business to retain their apprentices and trainees. Eligible employers can apply for a wage subsidy of 50 per cent of the apprentice’s or trainee’s wage for up to 9 months from 1 January 2020 to 30 September 2020. Where a small business is not able to retain an apprentice, the subsidy will be available to a new employer that employs that apprentice.","2020-03-12","2020-01-01","2020-09-30",null,"$1.3 billion across 2019-20 and 2020-1",null,null,"2020-03-23"]
["Australia",null,"More generous cash transfers ","Stimulus payments to households to support growth","Cash transfers for households","One-off payment of $750 to social security, veteran and other income support recipients and eligible concession card holders to support confidence and domestic demand in the economy.","2020-03-12",null,null,null,"$4.8 billion in 2020-1",null,null,"2020-03-23"]
["Australia",null,"Other non-tax measure","Assistance for severely affected regions","Other","The Government has set aside $1 billion to support those regions and communities that have been disproportionately affected by the economic impacts of the Coronavirus, including those heavily reliant on industries such as tourism, agriculture and education.","2020-03-12","2020-03-31",null,null,"$1 billion across 2019-20 and 2020-1",null,null,"2020-03-23"]
["Australia",null,"Measure to enhance business cash-flow","Tax deferral ","Tax payment deferral","Taxpayers affected by the pandemic are eligible to apply for a deferral of payment of tax liability for up to 4 months without incurring interest or penalties. This deferral may apply to income tax, goods and services tax (GST), fringe benefits tax and excise taxes. Businesses requiring further deferral may be able to access low-interest repayment options. Businesses that vary their PAYG instalment to zero can also claim a refund for any instalments made for the September 2019 and December 2019 quarters.","2020-03-12",null,null,null,null,null,null,"2020-03-23"]
["Australia","VAT","Measure to enhance business cash-flow",null,"Enhanced tax refunds","ATO will allow businesses on a quarterly reporting cycle to opt into monthly GST reporting in order to get quicker access to GST refunds they may be entitled to","2020-03-12",null,null,null,null,"\nhttps://www.ato.gov.au/Media-centre/Media-releases/Support-measures-to-assist-those-affected-by-COVID-19/\n",null,"2020-03-23"]
["Australia","Other","More generous cash transfers ","Coronavirus supplement","Cash transfers for households","The Government is temporarily expanding eligibility to income support payments and establishing a new, time-limited Coronavirus supplement to be paid at a rate of $550 per fortnight.  This will be paid to both existing and new recipients of the JobSeeker Payment, Youth Allowance jobseeker, Parenting Payment, Farm Household Allowance and Special Benefit.\nThe Coronavirus supplement will be paid for the next 6 months. Eligible income support recipients will receive the full amount of the $550 Coronavirus supplement on top of their payment each fortnight.","2020-03-22",null,null,null,"$14.1 billion","https://ministers.treasury.gov.au/ministers/josh-frydenberg-2018/media-releases/supporting-australian-workers-and-business",null,"2020-03-25"]
["Australia","Other","More generous cash transfers ","Payments to support households","Cash transfers for households","In addition to the $750 stimulus payment announced on 12 March 2020, the Government will provide a further $750 payment to social security and veteran income support recipients and eligible concession card holders, except for those who are receiving an income support payment that is eligible to receive the Coronavirus supplement. \nThis second payment will be made automatically from 13 July 2020 to around 5 million social security, veteran and other income support recipients and eligible concession card holders. Around half of those that benefit are pensioners.","2020-03-22",null,null,null,"$4 billion ","https://ministers.treasury.gov.au/ministers/josh-frydenberg-2018/media-releases/supporting-australian-workers-and-business",null,"2020-03-25"]
["Australia","Other","Measure to enhance household cash-flow","Early release of superannuation","Other","The Government will allow individuals in financial stress as a result of the Coronavirus to access up to $10,000 of their superannuation in 2019-20 and a further $10,000 in 2020-21.\nEligible individuals will be able to apply online for access of up to $10,000 of their superannuation before 1 July 2020. They will also be able to access up to a further $10,000 from 1 July 2020 for another three months. They will not need to pay tax on amounts released and the money they withdraw will not affect Centrelink or Veterans’ Affairs payments.","2020-03-22",null,null,null," $1.2 billion ","https://ministers.treasury.gov.au/ministers/josh-frydenberg-2018/media-releases/supporting-australian-workers-and-business",null,"2020-03-25"]
["Australia","Other","Measure to enhance household cash-flow","Temporarily reduce superannuation minimum drawdown rates","Other","The Government is temporarily reducing superannuation minimum drawdown requirements for account based pensions and similar products by 50 per cent for 2019-20 and 2020-21. This measure will benefit retirees by providing them with more flexibility as to how they manage their superannuation assets. ","2020-03-22",null,null,null,null,"https://ministers.treasury.gov.au/ministers/josh-frydenberg-2018/media-releases/supporting-australian-workers-and-business",null,"2020-03-25"]
["Australia","SSCs","Measure to enhance household cash-flow","Reducing social security deeming rates",null,"On top of the deeming rate changes made at the time of the first package, the Government is reducing the deeming rates by a further 0.25 percentage points to reflect the latest rate reductions by the RBA. As of 1 May 2020, the lower deeming rate will be 0.25 per cent and the upper deeming rate will be 2.25 per cent. The change will benefit around 900,000 income support recipients, including Age Pensioners.","2020-03-22",null,null,null,"$876 million","https://ministers.treasury.gov.au/ministers/josh-frydenberg-2018/media-releases/supporting-australian-workers-and-business",null,"2020-03-25"]
["Australia","Other","Tax policy - support employment","Boosting Cash Flow for Employers","Subsidy of non-wage business costs","The Government is providing up to $100,000 to eligible small and medium sized businesses, and not‑for-profits (including charities) that employ people, with a minimum payment of $20,000. These payments will help businesses’ and not-for-profits’ cash flow so they can keep operating, pay their rent, electricity and other bills and retain staff.\nUnder the enhanced scheme from the first package, employers will receive a payment equal to 100 per cent of their salary and wages withheld (up from 50 per cent), with the maximum payment being increased from $25,000 to $50,000. In addition, the minimum payment is being increased from $2,000 to $10,000. The payment will be available from 28 April 2020.\nThis measure will benefit around 690,000 businesses employing around 7.8 million people, and around 30,000 NFPs (including charities). SMEs and NFPs with an aggregated annual turnover under $50 million are eligible. ","2020-03-22",null,null,null,"$31.9 billion ","https://ministers.treasury.gov.au/ministers/josh-frydenberg-2018/media-releases/supporting-australian-workers-and-business",null,"2020-03-25"]
["Australia","Other","Measure to enhance business cash-flow","Coronavirus SME Guarantee Scheme","Loan or guarantee scheme","The Government will establish the Coronavirus SME Guarantee Scheme which will support small and medium enterprises (SMEs) to get access to working capital to help them get them through the impact of the coronavirus. Under the Scheme, the Government will guarantee 50 per cent of new loans issued by eligible lenders to SMEs. \nThe Government’s support will enhance lenders’ willingness and ability to provide credit to SMEs with the Scheme able to support $40 billion of lending to SMEs. The Scheme will complement the announcement the Government has made to cut red-tape to allow SMEs to get access to credit faster. It also complements announcements made by Australian banks to support small businesses with their existing loans.","2020-03-22",null,null,null,"The Government will guarantee up to $20 billion to support $40 billion in SME loans","https://ministers.treasury.gov.au/ministers/josh-frydenberg-2018/media-releases/supporting-australian-workers-and-business",null,"2020-03-25"]
["Australia","Other","Measure to enhance business cash-flow","Support for the aviation industry","Other","As previously announced, the Government is also providing up to $715 million in support for Australian airlines and airports, which will ensure that the aviation sector receives timely cash flow support through an unprecedented period of disruption to international and domestic air travel.","2020-03-22",null,null,null,"$715 million ","https://ministers.treasury.gov.au/ministers/josh-frydenberg-2018/media-releases/supporting-australian-workers-and-business",null,"2020-03-25"]
["Austria","CIT","Measure to enhance business cash-flow",null,"Tax payment deferral","Businesses can reduce the CIT and PIT advance payments to zero. If, as a result of this reduction, a subsequent tax claim arises in the assessment for the year 2020, arrears interest on the subsequent tax claims will automatically be waived. In addition, the tax payment deadline can be postponed until September 30, 2020 or payments can be carried out in instalments before that date. Businesses can request that any late-payment surcharge is waived. Filing deadline for CIT as well as PIT, VAT and determination of income is extended until August 31, 2020. Interest for late tax return filing are automatically waived until August 31, 2020.",null,null,null,null,null,null,null,"2020-04-04"]
["Austria","PIT","Measure to enhance business cash-flow",null,"Tax payment deferral","Businesses can reduce the CIT and PIT advance payments to zero. If, as a result of this reduction, a subsequent tax claim arises in the assessment for the year 2020, arrears interest on the subsequent tax claims will automatically be waived. In addition, the tax payment deadline can be postponed until September 30, 2020 or payments can be carried out in instalments before that date. Businesses can request that any late-payment surcharge is waived. Filing deadline for CIT as well as PIT, VAT and determination of income is extended until August 31, 2020. Interest for late tax return filing are automatically waived until August 31, 2020.",null,null,null,null,null,null,null,"2020-04-04"]
["Austria",null,"Measure to support health system",null,"Tax waivers","Grants for businesses from public funds for dealing with the coronacrisis will be tax-exempt.",null,null,null,null,null,null,null,"2020-04-04"]
["Austria","PIT","Measure to support health system",null,"Tax waivers","Bonus payments by the employer are tax-free up to a maximum of EUR 3,000. The bonus payment will only be fully tax-free, if the actual payment was done in 2020",null,null,null,null,null,null,null,"2020-04-04"]
["Austria","PIT","Tax policy - support employment",null,"Other","Allowances and supplements being paid to employees remain tax-free (for example dirty-work bonus during short-time work).",null,null,null,null,null,null,null,"2020-04-04"]
["Austria","PIT","Measure to enhance household cash-flow",null,"Other","The commuter allowance will be paid to the same extent as before Covid-19, despite telework or leave of absence;",null,null,null,null,null,null,null,"2020-04-04"]
["Austria","Other consumption taxes","Measure to support health system",null,"Other","The excise duty-free use of alcohol for the production of disinfectants is to be facilitated by simplifying procedures in order to make alcohol available tax-free.",null,null,null,null,null,null,null,"2020-04-04"]
["Austria","PIT","Measure to support health system",null,"PIT rate reductions","The preferential income tax rate reduced by half on the profit from the sale or cessation of the business (i.e. the physician's office) continues to apply for retired physicians returning from retirement due to the Covid-19 crisis.",null,null,null,null,null,null,null,"2020-04-04"]
["Belgium","VAT","Measure to support health system",null,"Other","Companies donating medical material and equipment to hospitals will not have to pay VAT on these donations. ","2020-03-24","2020-03-01","2020-06-30",null,null,"Belgium - COVID-19 pandemic_ emergency measures - no VAT on gifts of medical goods to hospitals, IBFD, 25-03-2020","RTBF: https://www.rtbf.be/info/belgique/detail_coronavirus-les-dons-medicaux-aux-hopitaux-exemptes-de-tva?id=10465811","2020-03-26"]
["Belgium","VAT","Measure to support health system",null,"Other","Temporary measures to allow VAT-free gifts of medical equipment to specified healthcare institutions (no VAT liability; no impact on right for donor to recover associated input VAT).",null,null,null,null,null,"Belgian Ministry of Finance; circular letter",null,"2020-03-27"]
["Belgium",null,"Measure to enhance business cash-flow",null,"Tax payment deferral","Automatic deferral of VAT, CIT and PIT payments for 2 months. Submitting a CIT return can be deferred until 30 April 2020. Also VAT returns can be submitted later than usually is the case. Additional measures to delay payments of tax arrears. In certain cases, no late-payment interest will be due and penalties for not paying taxes will be waived.","2020-03-18",null,null,null,"EUR 4.5 billion","Press release of the Ministry of Finance, 19 March 2020, https://www.decroo.belgium.be/fr/report-de-paiement-accord%C3%A9-aux-entreprises-et-aux-ind%C3%A9pendants-45-milliards-d%E2%80%99euros-pour-amortir-le and COVID-19 related taxation measures announced, IBFD,16-03-2020",null,"2020-03-30"]
["Belgium",null,"Measure to enhance business cash-flow",null,"More flexible tax debt repayments","Taxes may be paid in instalments.","2020-03-06",null,null,null,null,"COVID-19 related taxation measures announced, IBFD,16-03-2020",null,"2020-03-30"]
["Belgium","SSCs","Measure to enhance business cash-flow",null,"More flexible tax debt repayments","The impact of Covid-19 is accepted as a reason for applying for a payment plan for the social contributions paid by the employer.","2020-03-06",null,null,null,null,"Ministry of Economy https://economie.fgov.be/fr/themes/entreprises/coronavirus/informations-pour-les/coronavirus-reduction-des",null,"2020-03-30"]
["Belgium","SSCs","Measure to enhance business cash-flow",null,"Tax payment deferral","Self-employed workers may request a one-year deferral of the payment of their provisional social security contributions for the first two quarters of 2020 without increase. ","2020-03-06",null,null,null,null,"Ministry of Economy https://economie.fgov.be/fr/themes/entreprises/coronavirus/informations-pour-les/coronavirus-reduction-des",null,"2020-03-30"]
["Belgium","SSCs","Measure to enhance business cash-flow",null,"Other","Self-employed worker who believes that his or her income is lower than that used as the basis for calculating the SSC's ,may apply for a reduction in the SSC's payable. ","2020-03-06",null,null,null,null,null,null,"2020-03-30"]
["Belgium","Property taxes","Measure to enhance business cash-flow",null,"Tax payment deferral","The Flemish Region defers the payment of withholding tax on real estate. The tax return will be sent in September and not in May.","2020-03-13",null,null,null,null,"Flemish Regional administration https://www.vlaanderen.be/gezondheid-en-welzijn/gezondheid/coronavirus-covid-19/steunmaatregelen-voor-zelfstandigen-en-ondernemers-die-schade-lijden-door-de-coronacrisis",null,"2020-03-30"]
["Belgium","Other","Measure to enhance business cash-flow",null,"Tax payment deferral","The Flemish Region has decided to defer payment of the circulation tax for 4 months.","2020-03-13",null,null,null,null,"Flemish Regional administration https://www.vlaanderen.be/gezondheid-en-welzijn/gezondheid/coronavirus-covid-19/steunmaatregelen-voor-zelfstandigen-en-ondernemers-die-schade-lijden-door-de-coronacrisis",null,"2020-03-30"]
["Belgium","Other","Measure to enhance business cash-flow",null,"Tax payment deferral","The Brussels Region has decided to suspend the tax on tourist accommodation establishments for the first half of 2020.","2020-03-19",null,null,null,null,"press release Brussels regional governement https://rudivervoort.brussels/news_/pandemie-coronavirus-covid-19-le-gouvernement-de-la-region-de-bruxelles-capitale-prend-des-mesures-economiques-et-sociales-sans-precedent/",null,"2020-03-30"]
["Belgium","Other","Measure to enhance business cash-flow",null,"Tax waivers","The Brussels Region has decided to waive the tax on the operation of taxis or cars with driver for the year 2020.","2020-03-19",null,null,null,null,"information service of the Brussels-Capital Region for entrepreneurs   https://1819.brussels/blog/pandemie-coronavirus-le-gouvernement-de-la-region-de-bruxelles-capitale-prend-des-mesures",null,"2020-03-30"]
["Belgium",null,"Measure to support health system",null,"Other","Targeted measures to support CIT and PIT deductibility (or tax relief) for gifts to health care institutions.",null,null,null,null,null,"Belgian Ministry of Finance; circular letter",null,"2020-03-27"]
["Belize","PIT","Measure to enhance household cash-flow",null,"Tax filing extension","Extension of deadline for the filling of personal income tax return. No deferral of payments. ",null,null,null,null,null,null,null,"2020-04-09"]
["Belize","CIT","Measure to enhance business cash-flow",null,"More flexible tax debt repayments","Debt recovery for all categories of taxpayers have been postponed. Concerning the remittance of penalties and interests, all categories of taxpayers can request a waiver to the tax administration. A committee will review this request ",null,null,null,null,null,null,null,"2020-04-09"]
["Belize",null,null,null,"Enhanced tax refunds","Refunds are paid out promptly for all categories of taxpayers.",null,null,null,null,null,null,null,"2020-04-09"]
["Bermuda","CIT","Measure to enhance business cash-flow",null,"Tax filing extension","For businesses that need relief and additional time, the Payroll Tax filing deadline will be extended from April 15th, 2020 until April 30th, 2020. Current penalties/fees that would normally apply for that period will be waived. In instances of significant financial distress business may request extensions beyond April 30th, 2020.","2020-04-03",null,null,null,null,null,null,"2020-04-09"]
["Bermuda","CIT","Measure to enhance business cash-flow",null,"Tax filing extension","For businesses that need additional time, Corporate Service Tax filing deadlines will be extended from April 15th, 2020 until April 30th, 2020. Upon request, fees included in the Government Fee Regulations may be deferred or waived. To the extent permissible by legislation all late fees and penalties related to any government fees or taxes may be deferred or waived. In addition to the above measures the government is considering other relief measures to help the most vulnerable sectors of the economy.","2020-04-03",null,null,null,null,null,null,"2020-04-09"]
["Bhutan","CIT","Measure to enhance business cash-flow",null,"Tax filing extension and tax payment deferral","Deferral of income tax filing and payment until June 2020 for all businesses (instead of 31st of March) for the Income Year 2019.","2020-03-27",null,null,null,null,null,null,"2020-03-31"]
["Bolivia","Other","Measure to enhance business cash-flow",null,"Other","A temporary 0% import duty is applied to the imports of medicines, medical devices, equipment and reagents and fever detectors.","2020-03-17",null,"2020-12-31",null,null,null,null,"2020-03-23"]
["Bosnia and Herzegovina","CIT","Measure to enhance business cash-flow",null,"Tax payment deferral","Postponement of payments of CIT, fees for the promotion of common forest functions and\nfire fighting fees until 30 June 2020. The tax due can be paid in instalments until the end of 2020. The deadline for filing annual tax returns has been extended to the end of April.","2020-03-26",null,null,null,null,"\"Službeni glasnik Republike Srpske\", broj 28/20",null,"2020-03-23"]
["Bosnia and Herzegovina","income taxes",null,null,"Tax filing extension","The deadline for filing annual tax returns has been extended to the end of April","2020-03-20",null,null,null,null,"https://www.poreskaupravars.org/SiteLat/Novosti2.aspx?Sadrzajid=15645",null,"2020-04-06"]
["Bosnia and Herzegovina",null,"Measure to enhance business cash-flow",null,"Tax filing extension and tax payment deferral","Expedited filing and processing of claims and payments under the Law on Incentives in the Economy of the Republic of Srpska (contribution refunds due to salary increases in second half of 2019).","2020-03-14",null,null,null,null," Law on Incentives in the Economy of the Republic of Srpska,, \"Službeni glasnik Republike Srpske, 52/19",null,"2020-03-23"]
["Bosnia and Herzegovina","PIT",null,null,"PIT rate reductions","The Goverment of Republic of Srpska has proposed a measure to reduce the flat-rate tax on the total income of small entrepreneurs, with one or two emloyees, by 60%.",null,null,null,null,null,null,null,"2020-04-06"]
["Bosnia and Herzegovina","Other",null,null,"Other","The Health Insurance Fund of the Republic of Srpska decides to extend financing of health services in public health facilities for all citizens in March and by the end of April 2020.","2020-03-24",null,null,null,null,"https://www.zdravstvo-srpske.org/novosti/fond-prati-mjere-vlade-do-31-marta-finansira-zdravstvene-usluge-za-sve-gradane.html   ","https://www.zdravstvo-srpske.org/novosti/produzeno-finansiranje-zdravstvenih-usluga-do-30-aprila-2.html","2020-04-06"]
["Bosnia and Herzegovina","Other",null,null,"Tax waivers","The Emergency Headquarter of the City Banja Luka has introduced some measures:\nFor those entrepreneurs who pay a utility tax, they will be entitled to a subvention of 100 percent for March and April this year if their work is completely suspended and 50 percent if their work is restricted;  Payers of public space fees, caterers, will be exempted from paying through subvention, in full for the months of March, April and May this year;  Taxpayers who pay public space occupancy fees, small artisans and kiosk owners where the activity is completely suspended, will be exempted from paying 100 percent of the tax for March, April and May, and 50 percent for those whose activity is restricted.","2020-03-29",null,null,null,null,"http://www.banjaluka.rs.ba/%d1%81%d0%b2%d0%b0-%d0%be%d0%b3%d1%80%d0%b0%d0%bd%d0%b8%d1%87%d0%b5%d1%9a%d0%b0-%d0%bf%d1%80%d0%be%d0%b4%d1%83%d0%b6%d0%b5%d0%bd%d0%b0-%d0%b4%d0%be-13-%d0%b0%d0%bf%d1%80%d0%b8%d0%bb%d0%b0-%d0%b4/",null,"2020-04-06"]
["Bosnia and Herzegovina","PIT+SSC",null,null,"Tax waivers","For those subjects who are the most affected by the crisis(tradespeople, caterers, small entrepreneurs), employers should pay net salaries for March.The Government of the Republic of Srpska will pay taxes and contributions for those employees.  The total expected effect of this measure is 16,5 million KM for around 40,000 workers in these areas.","2020-03-30",null,null,null,null,null,null,"2020-04-06"]
["Bosnia and Herzegovina","Minimum wage+PIT+SSC",null,null,"Tax waivers","The Emergency Headquarters of the Republic of Srpska has proposed to pay minimum wage including income tax and related contributions for April 2020.\nThe measure is intended to assist the most vulnerable sectors such as trade, transport and storage, catering and other service activities. The estimate of the required funds for this measure is about 31 million KM for about 40,000 workers.","2020-03-26",null,null,null,null,null,null,"2020-04-06"]
["Bosnia and Herzegovina","Other consumption taxes",null,null,"Other","The initiative of Goverment of the Republic of Srpska regarding the exemption from excise duty on alcohol for the production of cleaning and disinfection agents should be referred to the Governing Board of the ITA .",null,null,null,null,null,null,null,"2020-04-06"]
["Brazil","Other consumption taxes","Measure to support health system",null,"Other","Import tariffs for medical goods set at 0% until end of December 2020.",null,null,null,null,null,null,null,"2020-03-23"]
["Brazil","Other consumption taxes","Measure to support health system",null,"Other","The tax on industrial products (IPI) will temporarily be lowered to 0% for medical goods and hospital supplies.",null,null,"2020-09-30",null,null,"https://www1.folha.uol.com.br/mercado/2020/03/contra-crise-do-coronavirus-governo-estuda-antecipar-restituicao-do-ir-e-adiar-tributos-de-empresas.shtml; Brazil - COVID-19 pandemic: further emergency tax measures – temporary reduction of IPI rates - Tax Research Platform - IBFD, 23-03-2020",null,"2020-03-25"]
["Brazil",null,"Measure to enhance business cash-flow","Measure to support small taxpayers","Tax payment deferral","Deferral of the payment of the Simples Nacional tax (simplified taxation system for small taxpayers) for a period of three months, which will correspond to a temporary waiver of R$22,2 billion Reais from the federal Government. ",null,null,null,null,"R$ 22,2 billion",null,null,"2020-03-23"]
["Brazil",null,"Measure to enhance business cash-flow",null,"Tax payment deferral","Deferral of the employer's contribution to the unemployment severance fund (contribuicao ao fundo de garantia por tempo de service, FGTS) due by legal entities for a period of three months.",null,null,null,null,null,null,null,"2020-03-23"]
["Brazil",null,"Measure to support health system",null,"Other","RFB issued new rules to simplify and expedite the customs clearance of imported goods destined to combat Covid-19.",null,null,null,null,null,null,null,"2020-03-23"]
["Brazil","CIT","Measure to enhance business cash-flow",null,"Tax payment deferral","Certain tax liabilities and other charges are postponed, in particularly for SMEs.","2020-03-23",null,null,null,null,null,null,"2020-03-30"]
["Brazil","Other","Other tax policy measure",null,"Enhanced or extended eligibility for unemployment benefits","Informal workers and the unemployed will receive a temporary new benefit of USD 120 per month (USD 240 for single mothers) provided that they earn less than half a minimum wage and are not covered by other social benefits. This benefit will be paid during 3 months. In addition, the \"Bolsa Familia\" program will have 1 million additional beneficiaries. ","2020-03-23",null,null,null,null,null,null,"2020-03-30"]
["Brazil","Other","Other tax policy measure",null,"Other","Formal workers with salaries not exceeding two minimum wages who have suffered cuts in salaries or working hours are eligible for additional public income support that will compensate around 15% of their average monthly earnings. ","2020-03-23",null,null,null,null,null,null,"2020-03-30"]
["Brazil","Other","Other tax policy measure",null,"Loan or guarantee scheme","For SMEs, an emergency credit line has been opened to cover 2 months of wages for employees earning up to 2 minimum wages, under the condition that the employee is not dismissed. The government risk-share for this loans are 85%. ","2020-03-23",null,null,null,null,null,null,"2020-03-30"]
["Brazil","Other","Other tax policy measure",null,"Enhanced and/or extended eligibility of sick-pay","Concerning sick leave, the government will pay the first 15 days of sick leave for infected workers.","2020-03-23",null,null,null,null,null,null,"2020-03-30"]
["Bulgaria","CIT","Measure to enhance business cash-flow",null,"Tax filing extension","Extension of the deadline for submission of the annual corporate income tax returns, and for the payment of the taxes assessed therein, until 30 June 2020 (currently, the deadline is 31 March 2020).","2020-03-15","2020-03-24",null,null,null,"Emergency Measures and Actions Act, promulgated by a decision of the National Assembly of 13 March 2020; Ministry of Finance, 23-03-2020",null,"2020-03-23"]
["Bulgaria","Other","Other tax policy measure",null,"Wage subsidy paid to the employers","Compensation by central government for companies which have been proven to be affected by the measures against the spread of coronavirus of up to 60% of the employees' gross wage with employers paying the remaining 40% during the state of emergency but for a period not exceeding 3 months.","2020-03-15","2020-03-13",null,null,null,"Emergency Measures and Actions Act, promulgated by a decision of the National Assembly of 13 March 2020; Ministry of Finance, 23-03-2020",null,"2020-03-26"]
["Bulgaria","PIT","Measure to enhance business cash-flow",null,"Tax filing extension","Extension of the deadline for submission of the annual income tax return and for payment of the tax assessed therein until 30 June 2020 for persons carrying out economic activity in a trading capacity within the meaning given by the Commerce Act, including any sole traders, as well as for persons registered as farmers who have opted to be taxed on the annual tax base (currently the deadline is 30 April 2020). In this connection the deadline for payment of the tax at a discount is extended to 31 May 2020 (current dealine is 31 March 2020).","2020-03-15","2020-03-24",null,null,null,"Emergency Measures and Actions Act, promulgated by a decision of the National Assembly of 13 March 2020; Ministry of Finance, 23-03-2020",null,"2020-03-26"]
["Bulgaria","Other","Tax policy - support employment",null,"Other","Mandatory paid leave:during the state of emergency, employers will be allowed to release their employees on paid leave without the consent of the employee as long as such leave does not exceed half of their annual paid leave.","2020-03-15","2020-03-13",null,null,null,"Emergency Measures and Actions Act, promulgated by a decision of the National Assembly of 13 March 2020; Ministry of Finance, 23-03-2020",null,"2020-03-23"]
["Bulgaria","Property taxes","Measure to enhance household cash-flow",null,"Tax payment deferral","Extension of the deadline for payment of real estate tax as well as the tax on vehicles, with a 5% discount of the total annual amount due, until 30 June 2020 (currently, the deadline is 30 April 2020).","2020-03-15","2020-03-24",null,null,null,"Emergency Measures and Actions Act, promulgated by a decision of the National Assembly of 13 March 2020; Ministry of Finance, 23-03-2020",null,"2020-03-25"]
["Cambodia",null,"Tax policy - support investment",null,"Tax waivers","Exemption from all monthly tax payments for registered taxpayers engaged in the hotel and guesthouse business in the province of Siem Reap for the period from February to May 2020.","2020-02-25",null,null,null,null,"Tax reliefs for affected businesses – announced, IBFD, 27-02-2020 ",null,"2020-03-23"]
["Cambodia","Other consumption taxes","Other tax policy measure",null,"Other","Fast-track customs processing (\"green lane\") of imports of raw materials, accessories and manufacturing components of investment projects relating to the garment production industry. \nNote: An importer using the green lane for customs declaration purposes obtains access automatically, with a clearance document being issued.","2020-02-25",null,null,null,null,"Tax reliefs for affected businesses – announced, IBFD, 27-02-2020",null,"2020-03-23"]
["Canada",null,"Temporary income support for workers and parents",null,"Enhanced and/or extended eligibility of sick-pay","For individuals without paid sick leave who are sick, quarantined or forced to stay home to care for children, the one-week waiting period to claim the Employment Insurance (EI) sickness benefits is waived. In addition, introduction of the Emergency Care Benefit providing up to CAD 900 bi-weekly for up to 15 weeks. The benefit would be available to workers, self-employed and parents with children under certain conditions (e.g. no entitlement to EI sickness benefits) as from April 2020. It would be administered through the Canada Revenue Agency (CRA). (The Emergency Care Benefit and the Emergency Support Benefit have been replaced by the Canadian Emergency Response Benefit CERB).","2020-03-18","Early April",null,null,"up to CAD 10 billion","https://www.canada.ca/en/department-finance/news/2020/03/canadas-covid-19-economic-response-plan-support-for-canadians-and-businesses.html",null,"2020-04-06"]
["Canada",null,"Longer-term income support for workers who lose thier jobs or face reduced hours as a resuld of COVID-19",null,"Cash transfers for households","Introduction of an Emergency Support Benefit delivered through the Canada Revenue Agency (CRA) to workers who are unemployed and are not eligible for EI. (The Emergency Care Benefit and the Emergency Support Benefit have been replaced by the Canadian Emergency Response Benefit (CERB)).","2020-03-18","Early April",null,null,"up to CAD 5 billion. The combined cost of the change in benefits and other income support measures is CAD 27.4 billion.","https://www.canada.ca/en/department-finance/news/2020/03/canadas-covid-19-economic-response-plan-support-for-canadians-and-businesses.html",null,"2020-04-06"]
["Canada",null,null,null,"Cash transfers for households","Introduction of the Canada Emergency Response Benefit (CERB). The taxable benefit will provide $2,000 a month for up to four months for workers who lose their income as a result of the COVID-19 pandemic. The CERB will be paid every four weeks and will be available for the period from March 15, 2020 to October 3, 2020. The CERB replaces the previously-announced Emergency Care Benefit and Emergency Support Benefit.","2020-03-25","2020-03-25",null,null,null,"https://www.canada.ca/en/department-finance/news/2020/03/introduces-canada-emergency-response-benefit-to-help-workers-and-businesses.html",null,"2020-04-06"]
["Canada",null,"Longer-term income support for workers who lose thier jobs or face reduced hours as a resuld of COVID-19",null,"Enhanced or extended eligibility for unemployment benefits","Implementation of the EI Work Sharing Program, which provides EI benefits up to 76 weeks to workers who agree to reduce their normal working hours as a result of developments beyond the control of their employers. ","11/0302020",null,null,null,null,"https://www.canada.ca/en/department-finance/news/2020/03/canadas-covid-19-economic-response-plan-support-for-canadians-and-businesses.html",null,"2020-04-06"]
["Canada",null,"Income support for individuals who need it most",null,"Cash transfers for households","One-time special payment by early May 2020 through the Goods and Services Tax credit (GSTC), thereby doubling the annual GSTC amount for the 2019-2020 benefit year. In addition, government is proposing to increase the maximum annual Canada Child Benefit (CCB) payment by CAD 300 per child for the 2019-2020 benefit year (only). Additional measures targeted at specific groups have been put in place as well.","2020-03-18","early May",null,null,"CAD 5.5 billion for the GST Credit and CAD 1.9 billion for the Enhanced Canada Child Benefit","https://www.canada.ca/en/department-finance/news/2020/03/canadas-covid-19-economic-response-plan-support-for-canadians-and-businesses.html ",null,"2020-04-06"]
["Canada","PIT","Measure to enhance household cash-flow",null,"Tax filing extension","The return filing due date for individuals is deferred until June 1, 2020. CRA will allow individuals to defer until after August 31, 2020, the payment of any income tax amounts that become owing on or after March 18, 2020 and before September 1, 2020. No interest or penalties will accumulate on these amounts during this period.","2020-03-18","2020-03-18",null,null,null,"https://www.canada.ca/en/department-finance/news/2020/03/canadas-covid-19-economic-response-plan-support-for-canadians-and-businesses.html ",null,"2020-04-06"]
["Canada","CIT","Temporary wage subsidy for small employers","To support businesses that are facing revenue losses and to help prevent lay-offs","Wage subsidy paid to the employers","Eligible small employers can receive a temporary wage subsidy for a period of three months; the subsidy will be equal to 10% of remuneration paid during that period, up to a maximum subsidy of CAD 1,375 per employee and CAD 25,000 per employer. Businesses will be able to benefit immediately from this support by reducing their remittances of income tax withheld on their employees' remuneration.","2020-03-18","2020-03-18","2020-06-20",null,"CAD 3.8 billion","https://www.canada.ca/en/department-finance/news/2020/03/canadas-covid-19-economic-response-plan-support-for-canadians-and-businesses.html ",null,"2020-04-06"]
["Canada","Other","Other non-tax measure","To support businesses that are facing significant revenue losses and to help prevent lay-offs","Wage subsidy paid to the employers","Non-governmental businesses experiencing a decline of gross business revenue of 30 per cent or more in March, April, or May (relative to the same month in 2019) are eligible for a temporary wage subsidy for remuneration paid from March 15 to June 6. The subsidy is equal to 100 per cent of remuneration paid up to 75 per cent of \"pre-crisis\" salary and wages. The maximum benefit per employee is CAD 847 per week.  ","2020-04-01","2020-03-15","2020-06-06","CAD 847 per employee per week (no cap per employer)","CAD 71 billion","https://www.canada.ca/en/department-finance/news/2020/04/the-canada-emergency-wage-subsidy.html",null,"2020-04-06"]
["Canada","CIT","Measure to enhance business cash-flow",null,"Tax payment deferral","CRA will allow all businesses to defer, until after August 31, 2020, the payment of any income tax amounts that become owing on or after March 18, 2020 and before September 1, 2020. No interest or penalties will accumulate on these amounts during this period.","2020-03-18","2020-03-18",null,"CAD 55 billion",null,"https://www.canada.ca/en/department-finance/news/2020/03/canadas-covid-19-economic-response-plan-support-for-canadians-and-businesses.html ",null,"2020-04-06"]
["Canada",null,"Credit and liquidity support to businesses",null,"Loan or guarantee scheme","Business Credit Availability Program (BCAP) + Credit and liquidity support through financial Crown corporations, Bank of Canada, OSFI, CMHC and commercial lenders","2020-03-18","2020-03-18",null,"In the range of CAD 10 billion for BCAP and CAD 500 billion for other programs",null,"https://www.canada.ca/en/department-finance/news/2020/03/canadas-covid-19-economic-response-plan-support-for-canadians-and-businesses.html ",null,"2020-04-06"]
["Canada","Other","Measure to enhance business cash-flow",null,"Other","In response to the COVID-19 crisis, the Canadian Government is waiving tariffs and sales taxes on goods imported by public health agencies, hospitals and testing sites, and first response organizations (e.g., Red Cross, police and fire) until further notice. This will facilitate the supply of essential items including, but not limited to, face masks, surgical gloves and disinfectants.","2020-03-16","2020-03-16",null,null,null,"https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn20-08-eng.html ",null,"2020-04-06"]
["Canada","VAT","Measure to enhance business cash-flow",null,"Tax payment deferral","CRA will allow businesses to defer, until June 30, 2020, the payment or remittance of GST/HST amounts that become due on or after March 27, 2020 and before June 1 2020. No interest will accumulate on these deferred amounts if they are paid or remitted by June 30, 2020. In addition, while requirements to file GST/HST returns remain unchanged, CRA will not impose late-filing penalties if a late return is filed by June 30, 2020.","2020-03-27","2020-03-27",null,null,null,"https://www.canada.ca/en/revenue-agency/campaigns/covid-19-update/support-employers-cra-covid-19.html",null,"2020-04-06"]
["Canada","Other","Measure to enhance business cash-flow",null,"Tax filing extension and tax payment deferral","In response to the COVID-19 crisis, the Canadian Government is deferring payment deadlines to June 30, 2020 for amounts owing from March, April, and May for customs duties and GST on imports. This will provide immediate cash-flow and liquidity support for importers. ","2020-03-27","27/03/2020",null,null,null,"https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn20-11-eng.html ",null,"2020-04-06"]
["Chile","CIT","Measure to enhance business cash-flow","Support businesses continuity and job protection","Tax payment deferral","Suspension of mandatory monthly provisional payments on account of CIT for the next 3 months. This measure should benefit 700.000 businesses. ","2020-03-19","2020-04-01","31/06/202",null,"Up to US$ 2.4 billion",null,null,"2020-03-23"]
["Chile","VAT","Measure to enhance business cash-flow","Support businesses continuity and job protection","Tax payment deferral","Deferral of VAT payments for the next 3 months. Applicable to businesses with sales of less than UF 350.000 (aprox. US $12 million). They will be able to pay the VAT in 6 to 12 monthly installments (depending on their size) at a 0% interest rate. This measure should benefit 240.000 businesses.","2020-03-19","2020-04-01","31/06/202","Up to US$1,5 billion",null,null,null,"2020-03-23"]
["Chile","CIT","Measure to enhance business cash-flow","Support businesses continuity and job protection","Enhanced tax refunds","Accelerated income tax refund for SMEs (in April 2020 instead of May 2020). This measure should benefit 500.000 SMEs.","2020-03-19","2020-04-01","31/04/2020","US$770 million",null,null,null,"2020-03-23"]
["Chile","CIT","Measure to enhance business cash-flow","Support businesses continuity and job protection","Tax payment deferral","Postponment from April to July 2020 of the payment of CIT for SMEs. The CIT return shall be submitted in April (as usual). This measure should benefit 140.000 SMEs.","2020-03-19","2020-04-01","2020-07-31","US$600 million",null,null,null,"2020-03-23"]
["Chile","Property taxes","Measure to enhance business cash-flow","Support businesses continuity and job protection","Tax payment deferral","Deferral of the payment of Property Tax to be due in April 2020, with 0% interest rate. Applicable to businesses with sales lower than UF 350.000 (aprox. US $12 million). The payment delayed shall be paid along with the 3 next installments to be due in June, September and November 2020.","2020-03-19","2020-04-01","31/04/2020","US$670 million (considering individuals)",null,null,null,"2020-03-23"]
["Chile","Property taxes","Measure to enhance household cash-flow","Enhance household cash-flow during the emergency","Tax payment deferral","Deferral of the payment of Property Tax to be due in April, with 0% interest rate. Applicable to individuals owners of real state with fiscal value lower than CL $133.000.000 (aprox. US$ 160.000). The payment delayed shall be paid along with the 3 next installments to be due in June, September and November 2020.","2020-03-19","2020-04-01","31/04/2020","US$670 million (considering SMEs)",null,null,null,"2020-03-23"]
["Chile","Property taxes","Other tax policy measure","Reduce financing costs","Tax waivers","Temporary reduction to 0% of the stamp tax rate (currently of 0,8%) on all loans/credit transactions for the next 6 months. This measure will benefit businesses and individuals. ","2020-03-19","2020-04-01","31/09/2020",null,"Up to US$420 million",null,null,"2020-03-23"]
["Chile","Other","Measure to enhance business cash-flow","Support businesses continuity and job protection ","More flexible tax debt repayments","Flexibility measures for tax debts payments of SMEs (flexible payment agreements, with no interest nor penalties). ","2020-03-19","2020-04-01",null,null,null,null,null,"2020-03-23"]
["Chile","Other","Measure to enhance household cash-flow","Enhance household cash-flow during the emergency","More flexible tax debt repayments","Flexibility measures for tax debts payments of low income individuals (flexible payment agreements, with no interest nor penalties). ","2020-03-19","2020-04-01",null,null,null,null,null,"2020-03-23"]
["Chile","CIT","Measure to enhance business cash-flow","Support businesses continuity and job protection","Other","All expenses incurred by businesses to face the coronavirus crisis will be allowed as tax deductible expenses. ","2020-03-19","Immediate",null,null,null,null,null,"2020-03-23"]
["Chile",null,"Other non-tax measure","Protect jobs","Enhanced or extended eligibility for unemployment benefits","The government is proposing a bill for the protection of labour income, which will allow the temporary suspension of employees´ functions in the company when -in the framework of this emergency and by mandate of the health authority- the employee must remain at home without the possibility of teleworking. In these cases, the contractual relationship and all corresponding employment rights will be maintained (except the salary), but the employee will be paid from the unemployment insurance under more flexible eligibility criteria. As long as this exceptional situation continues, the employer will maintain the obligation to pay the employee's social security and health contributions. ","2020-03-19",null,null,null,"Up to US$ 2 billion",null,null,"2020-03-23"]
["Chile",null,"Other non-tax measure","Protect jobs","Other","The government will use its legal power to accelerate the discussion in Congress of the bill on employment protection, which allows for the reduction of working hours, compensating the decrease in remuneration with resources from the Solidarity Unemployment Fund. ","2020-03-19",null,null,null,null,null,null,"2020-03-23"]
["Chile",null,"More generous cash transfers ","Enhance household cash-flow during the emergency","Cash transfers for households","A subsidy(cash bonus) for people without formal work will be provided which will benefit 2 million people. ","2020-03-19",null,null,null,"US$ 130 million",null,null,"2020-03-23"]
["Chile","PIT","Measure to enhance household cash-flow","Enhance household cash-flow during the emergency","Enhanced tax refunds","Accelerated personal income tax refund for self-employed (in April 2020 instead of May 2020). ","2020-03-23","2020-04-01","2020-04-30",null,null,null,null,"2020-03-25"]
["Chile","PIT","Measure to enhance household cash-flow","Enhance household cash-flow during the emergency","Enhanced tax refunds","Advanced personal income tax tax refund for self-employed of PIT amounts withheld in January and February 2020 (rate of 10,75%).","2020-03-23","2020-04-01","2020-04-30",null,null,null,null,"2020-03-25"]
["Colombia","Other consumption taxes","Measure to support health system",null,"Other","Lower import tariffs for inputs used in the health sector","2020-03-11","2020-03-16","2020-09-16",null,null,"https://dapre.presidencia.gov.co/normativa/normativa/DECRETO%20410%20DEL%2016%20DE%20MARZO%20DE%202020.pdf ",null,"2020-03-23"]
["Colombia","Other consumption taxes","Other tax policy measure",null,"Other","Lower import tariffs used for inputs used in passenger and freight air transport services","2020-03-11","2020-03-16","2020-09-16",null,null,"https://dapre.presidencia.gov.co/normativa/normativa/DECRETO%20410%20DEL%2016%20DE%20MARZO%20DE%202020.pdf ",null,"2020-03-23"]
["Colombia","CIT","Measure to enhance business cash-flow","Deferral of tax payments","Tax payment deferral","Extension of payment deadlines of CIT, from the second quarter to the third one for 2020, for taxpayers providing hotel and commercial passenger air transport services; theatrical activities and live shows. ","2020-03-11","2020-03-13",null,null,null,"https://dapre.presidencia.gov.co/normativa/normativa/DECRETO%20401%20DEL%2013%20DE%20MARZO%20DE%202020.pdf",null,"2020-03-23"]
["Colombia","VAT","Measure to enhance business cash-flow","Deferral of tax payments","Tax payment deferral","Extension of payment deadlines of VAT, from May to June, for taxpayers providing hotel and commercial passenger air transport services; theatrical activities and live shows. ","2020-03-11","2020-03-13",null,null,null,"https://dapre.presidencia.gov.co/normativa/normativa/DECRETO%20401%20DEL%2013%20DE%20MARZO%20DE%202020.pdf",null,"2020-03-23"]
["Colombia","Other","Other non-tax measure","Deferral of non-tax payments","Tax payment deferral","Extension of payment deadlines of parafiscal contribution for the promotion of tourism. Payments and the submittion of tax returns related to the first quarter can be made until the end of July.","2020-03-11","2020-03-13",null,null,null,"https://dapre.presidencia.gov.co/normativa/normativa/DECRETO%20397%20DEL%2013%20DE%20MARZO%20DE%202020.pdf",null,"2020-03-23"]
["Colombia","VAT","Measure to support health system",null,"Other","VAT zero-rating on medical devices.","2020-03-19",null,null,null,null,"Colombia - COVID-19 pandemic_ transitory tax measures implemented,IBFD, 31-03-2020","https://taxnews.ey.com/news/2020-0682-colombia-issues-covid-19-tax-measures","2020-04-01"]
["Cook Islands","Other","Measure to enhance business cash-flow",null,"Enhanced and/or extended eligibility of sick-pay","Individuals who are told to selfisolate following the instruction of the Ministry of Health will obtain a minimum wage for two weeks - to be paid via employer. ","2020-03-18",null,null,null,null,null,"Information received from the Ministry of Finance from the Cook Islands","2020-03-31"]
["Cook Islands","Other","More generous cash transfers ",null,"Enhanced or extended eligibility for unemployment benefits","Unemployment insurance initiative: one month of benefits at the minimum wage will be provided to all individuals who have become unemployed due to the impact of Covid-19. ","2020-03-18",null,null,null,null,null,"Information received from the Ministry of Finance from the Cook Islands","2020-03-31"]
["Cook Islands","Other","More generous cash transfers ",null,"Cash transfers for households","A child benefit payment of $100 for each child (on top of the existing $50) for each fortnight that school holidays are extended.","2020-03-18",null,null,null,null,null,"Information received from the Ministry of Finance from the Cook Islands","2020-03-31"]
["Cook Islands","Other","More generous cash transfers ",null,"Cash transfers for households","Increased support for welfare recipients. One-off payment of $400 to pensionners, care givers and medical personnel. ","2020-03-18",null,null,null,null,null,"Information received from the Ministry of Finance from the Cook Islands","2020-03-31"]
["Cook Islands","Other","Measure to enhance business cash-flow",null,"Subsidy of non-wage business costs","Cash grants for SMEs: One off payment for registered SMEs of $2,000 for sole traders, $5,000 for those with a turnover under $300,000 and $10,000 for those with a turnover between $300,000 and $5million. \nCash grant for large businesses. One-off payment of $15,000 for registered businesses with a turnover greater that $5million per year. \nIn addition, the Governmet will provide low interest loans up to $500,000 on a case by case basis","2020-03-18",null,null,null,null,null,"Information received from the Ministry of Finance from the Cook Islands","2020-03-31"]
["Cook Islands",null,"Measure to enhance business cash-flow",null,"Wage subsidy paid to the employers","Wage subsidies equivalent to the minimum wage will be paid to the employer to subsidise employee wage costs for a 12 month period. Starting March 30, 2020. This subsidy will be provided for an additional 3 months to businesses that provide official training for their employees. This subsidy will amount to $226 per week for a full time employee and $133 per week for a part time employee. To be eligible, a business must have experienced a minimum of 30% decline in revenue.","2020-03-18",null,null,null,null,null,"Information received from the Ministry of Finance from the Cook Islands","2020-03-31"]
["Cook Islands","SSCs","Measure to enhance business cash-flow",null,"Other","SSCs exemption. Employer and employee contribution are reduced to 3% (previously 5%) for a 3 month period, from April 1 to June 30, 2020. After this, contribution could be reduced further to 0%.  ","2020-03-18",null,null,null,null,null,"Information received from the Ministry of Finance from the Cook Islands","2020-03-31"]
["Cook Islands","CIT + PIT","Measure to enhance household cash-flow",null,"More flexible tax debt repayments","Tax relief. Individuals and businesses that have difficulties to comply with their tax oblligations can set up installment arrangements. Alternatively, application for a write-off due to serious hardship can be made when businesses and individuals know they won't be able to pay the full amount. \nThe provisional tax threshold increases from $2,000 to $5,000. ","2020-03-18",null,null,null,null,null,"Information received from the Ministry of Finance from the Cook Islands","2020-03-31"]
["Cook Islands","CIT","Measure to enhance business cash-flow",null,"Other","Income tax credit of $2,000 for registered tourist accomodation providers with less than 10 beds.","2020-03-18",null,null,null,null,null,"Information received from the Ministry of Finance from the Cook Islands","2020-03-31"]
["Costa Rica","VAT, excise and import duties","Measure to enhance business cash-flow",null,"Tax payment deferral","For VAT, excise and import duties: payments for the tax returns of March, April and May, can be postponed until December 31, 2020, without interest or penalties being charged. If necessary, these provisions can be extended with an additional month.","2020-03-16","2020-03-20","2020-05-31",null,null,null,null,"2020-03-23"]
["Costa Rica","Income tax","Measure to enhance business cash-flow",null,"Tax payment deferral","Deferral of required advance income tax payments for the fiscal year 2020.","2020-03-16","2020-03-20","2020-05-31",null,null,null,null,"2020-03-23"]
["Costa Rica","Other","Tax policy - support employment",null,"Other","Working shifts in the private sector can be reduced by 50% of those businesses that report a 20% year-over-year drop in their gross income. Wages can also be reduced by 50%.","2020-03-19","2020-03-23","2020-06-23","-",null,"https://www.imprentanacional.go.cr/pub/2020/03/23/ALCA56_23_03_2020.pdf",null,"2020-03-30"]
["Costa Rica","Other","Measure to enhance household cash-flow",null,"Other","Advance payment of pensions.","2020-03-18","-","-","-",null,"https://www.hacienda.go.cr/noticias/15690-gobierno-adelanta-pago-de-pensiones-para-este-miercoles",null,"2020-03-30"]
["Costa Rica","Other","Measure to enhance business cash-flow",null,"Loan or guarantee scheme","Readjustment of debts with public and private banks. Decreased interest rates according to the conditions of each credit. Extended payment of principal and / or interest.","2020-03-18","2020-03-18",null,"-",null,"https://www.presidencia.go.cr/comunicados/2020/03/todos-los-bancos-aplicaran-directriz-presidencial-para-atender-emergencia-por-covid-19/",null,"2020-03-30"]
["Croatia","VAT","Measure to enhance business cash-flow",null,"Tax payment deferral","VAT registered businesses with annual revenue below HRK 7.5 million can defer the payment of VAT for a period for 3 months, with a possible extension for an additional 3 months. Taxpayers are required to file their tax return on time. ","2020-03-24",null,null,null,null,"Croatia - COVID-19 pandemic_ emergency tax measures - tax deferral implemented,IBFD, 27-03-2020","https://www.avalara.com/vatlive/en/vat-news/croatia-covid-19-vat-deferrals.html","2020-04-01"]
["Croatia","CIT","Measure to enhance business cash-flow",null,"Tax payment deferral","Corporate income tax can be deferred for a period of up to 3 months with possible prolongation on additional 3 months.","19/03/2020\n",null,null,null,null,"https://globalvatonline.pwc.com/covid-19-summary",null,"2020-04-01"]
["Croatia","PIT","Measure to enhance household cash-flow",null,"Tax payment deferral","Personal income tax can be deferred for a period of up to 3 months with possible prolongation on additional 3 months.","2020-03-19",null,null,null,null,"https://globalvatonline.pwc.com/covid-19-summary",null,"2020-04-01"]
["Cyprus","VAT","Measure to enhance business cash-flow",null,"Tax payment deferral","A temporary two-month suspension of payment of VAT without penalties. Applicable to businesses with turnover not exceeding EUR 1 million (based on 2019 VAT returns), and businesses whose turnover has been reduced by more than 25%. Arrangements would be made for the VAT liability to be paid in installments until 11 November 2020.",null,null,null,null,null,"https://www.taxathand.com/article/13109/Cyprus/2020/Direct-tax-and-VAT-measures-in-response-to-COVID-19-announced ",null,"2020-03-23"]
["Cyprus","VAT","Tax policy - support consumption",null,"Change in VAT rates","A temporary reduction in the standard rate of VAT from 19% to 17% for two months, and in the reduced rate of VAT from 9% to 7% for 3½ months. The rate reductions would apply immediately following the approval of the relevant bill by the House of Representatives.",null,null,null,null,null,"https://www.taxathand.com/article/13109/Cyprus/2020/Direct-tax-and-VAT-measures-in-response-to-COVID-19-announced ",null,"2020-03-23"]
["Cyprus","SSCs",null,null,"Tax waivers","The non-payment, for a period of two months, of the increase in contributions (effective from March 2020) to the general healthcare system by employers, employees, self-employed, pensioners and the state (in its role as employer). (Note: previously the government had announced an increase in GHS contributions to finance additional health spending).",null,null,null,null,null,"https://www.taxathand.com/article/13109/Cyprus/2020/Direct-tax-and-VAT-measures-in-response-to-COVID-19-announced ",null,"2020-03-23"]
["Cyprus","PIT","Measure to enhance household cash-flow",null,"More flexible tax debt repayments","Special arrangements to support taxpayers who are currently included in the scheme regulating the settlement of overdue taxes. ",null,null,null,null,null,"https://www.taxathand.com/article/13109/Cyprus/2020/Direct-tax-and-VAT-measures-in-response-to-COVID-19-announced ",null,"2020-03-23"]
["Czech Republic","PIT","Measure to enhance business cash-flow","Measure to enhance household cash-flow","Tax payment deferral","3 months general postponement of payments of PIT based on tax returns (this does not affect withholding of PIT for employees). The date for submitting of tax returns and payment is unchanged. However, all sanctions stiputated in the tax code are pardoned for 3 months in case of non-compliance.","2020-03-12","2020-03-12",null,null,null,null,null,"2020-03-23"]
["Czech Republic","CIT","Measure to enhance business cash-flow",null,"Tax payment deferral","Postponement of CIT advance payments based on evidence provided by the business and approved by the tax authority",null,"2020-03-12",null,null,null,null,null,"2020-03-23"]
["Czech Republic","VAT","Other tax policy measure","Measure to lower tax compliance and administration burden","Tax filing extension","No penalties in case of failure to report additional VAT information for a period of two months, and possibly longer provided there is a direct link to COVID-19  ",null,"2020-03-12",null,null,null,null,null,"2020-03-23"]
["Czech Republic","PIT","Measure to enhance household cash-flow",null,"Tax waivers","Waiver of personal income tax advance payments due in June 2020.","2020-03-24","2020-03-24",null,null,null,"Czech Republic - COVID-19 pandemic_ additional emergency tax measures – announced, IBFD, 25-03-2020","Bloomberg Tax: https://news.bloombergtax.com/daily-tax-report-international/another-round-of-virus-linked-tax-relief-coming-in-czech-republic","2020-03-26"]
["Czech Republic","CIT","Measure to enhance business cash-flow",null,"Enhanced loss offset provisions","Loss carry-back for the 2020 tax year which will allow taxpayers to carry back their 2020 tax losses against profits in the 2018 and 2019 fiscal years.","2020-03-24","2020-03-24",null,null,null,"Czech Republic - COVID-19 pandemic_ additional emergency tax measures – announced, IBFD, 25-03-2020","Bloomberg Tax: https://news.bloombergtax.com/daily-tax-report-international/another-round-of-virus-linked-tax-relief-coming-in-czech-republic","2020-03-26"]
["Czech Republic","CIT","Measure to enhance business cash-flow",null,"Tax waivers","Waiver of corporate income tax advance payments due in June 2020.","2020-03-24","2020-03-24",null,null,null,"Czech Republic - COVID-19 pandemic_ additional emergency tax measures – announced, IBFD, 25-03-2020","Bloomberg Tax: https://news.bloombergtax.com/daily-tax-report-international/another-round-of-virus-linked-tax-relief-coming-in-czech-republic","2020-03-26"]
["Denmark",null,"Measure to enhance business cash-flow","Deferral of tax payments","Tax payment deferral","Extension of payment deadlines of VAT and of employers' labour market contributions (AM-bidrag) and income tax (A-skat and B-skat)","10/03/2020 and 16/03/2020",null,null,null,null,null,null,"2020-03-23"]
["Denmark",null,"More generous cash transfers ",null,"Enhanced and/or extended eligibility of sick-pay","Compensation to employers for temporary absence due to sickness by employees (sickness benefit scheme)","2020-03-12",null,null,null,null,null,null,"2020-03-23"]
["Denmark",null,"Other non-tax measure","wage subsidy if workers are not laid off","Wage subsidy paid to the employers","For firms experiencing large falls in demand, the employees can be send home and the government will cover 75% of the salary (up to a maximum of EUR 3100) under the condition that the firm commits not to lay off any workers for economic reasons. Firms will cover the remaining 25% so workers maintain their full salary. For hourly workers (with no notice period), the compensation period is 90% (maximum EUR 3500). The scheme is so far available for 3 months.",null,null,null,null,"DKK 2.6 billion",null,null,"2020-03-23"]
["Denmark",null,"Other tax policy measure",null,"Enhanced and/or extended eligibility of sick-pay","Sick leave benefits for people with COVID-19 will be fully covered by the government. Normally, employers pay the first 30 days of sick leave and self-employed have a two-week waiting period; both these measures are suspended.",null,null,null,null,"DKK 1.7 billion",null,null,"2020-03-23"]
["Denmark","CIT","Measure to enhance business cash-flow",null,"More flexible tax debt repayments","One of the preliminary payments of corporate income tax is due on 20 March 2020. The prepayment is based on the expected profits made in 2020. If the spreading of coronavirus is effecting the business in question, it is possible to reduce the expected profits for 2020 and consequently reduce the preliminary payment of tax.","2020-03-10",null,null,null,null,"Ministry of Taxation introduces measures to mitigate financial impact of coronavirus, IBFD, 11-03-2020",null,"2020-03-23"]
["Denmark",null,"Other tax policy measure",null,"Subsidy of non-wage business costs","Compensation for fixed expenses, such as rent, interest expenses on debt and non-cancellable contractual expenses (e.g. leasing contracts) - companies that are temporarily prohibited from doing business will be able to compensate all of their fixed costs. All other businesses can get compensation based on the decline in turnover. Accordingly, the compensation rates are as follows:\n80-100%, 80% of the fixed expenses are compensated\n60-80%, 50% of the fixed expenses are compensated\n40-60%, 25% of the fixed expenses are compensated\nNo compensation is granted if the decline is 40% or less or if the fixed expenses are less than DKK 25,000. The maximum compensation is DKK 60 million per business.\nIn order to qualify for the compensation, businesses must make an application to the Danish Business Authority. The application must include a calculation on the expected decline in turnover and an audited statement on the fixed expenses. 80% of the costs of the audited statement will also be compensated.","2020-03-19","2020-03-09","June 2020",null,"DKK 40 billion","Denmark - COVID-19 pandemic emergency tax measures_ more measures introduced, IBFD, 23-03-2020",null,"2020-03-25"]
["Denmark",null,"Other tax policy measure",null,"Subsidies for the self-employed","Also self-employed may be compensated for the expected revenue decline due to the COVID-19. In order to qualify for the compensation, the revenue must be expected to decline at least by 30% due to the COVID-19. The business in question may not have more than 10 full-time employees and must have had an average turnover of at least DKK 15,000 per month in the preceding period. Furthermore, the self-employed person who owns the business must have a minimum stake of 25% in it and must work in the business. The business owner's personal income for the financial year 2020 must not exceed DKK 800,000.\nCompensation will amount to 75% of expected revenue loss, compared to the average revenue in recent fiscal years. However, the compensation may not exceed DKK 23,000 per month. The business owner can benefit from the scheme for a maximum of 3 months. The compensation must be paid back if the actual revenue loss in 2020 turns out to be less than 30% or if the business owner's personal income exceeds DKK 800,000 in 2020.","2020-03-19","2020-03-09","June 2020",null,"DKK 10 billion","Denmark - COVID-19 pandemic emergency tax measures_ more measures introduced, IBFD, 23-03-2020",null,"2020-03-25"]
["Dominican Republic","Other","Other tax policy measure",null,"Other","The application of advance pricing agreements will temporarily not be in effect for the hotel and/or leisure sector.","2020-03-17",null,null,null,null,"Dominican Republic - COVID-19 pandemic: emergency tax measures - Tax Research Platform - IBFD, 23-03-2020",null,"2020-03-25"]
["Dominican Republic","CIT","Measure to enhance business cash-flow",null,"More flexible tax debt repayments","The payment of the annual corporate income tax due in April by all companies with a financial year ending in December 2019, may be paid in 4 equal instalments.","2020-03-17",null,null,null,null,"Dominican Republic - COVID-19 pandemic: emergency tax measures - Tax Research Platform - IBFD, 23-03-2020",null,"2020-03-25"]
["Dominican Republic","PIT","Measure to enhance household cash-flow",null,"More flexible tax debt repayments","The payment of advance payments of income tax (anticipos) may be paid in 3 instalments immediately after the emergency period.","2020-03-17",null,null,null,null,"Dominican Republic - COVID-19 pandemic: emergency tax measures - Tax Research Platform - IBFD, 23-03-2020",null,"2020-03-25"]
["Dominican Republic","VAT","Measure to enhance business cash-flow",null,"More flexible tax debt repayments","Taxpayers may request payment arrangements of up to four instalments for the remittance of Tax on Transfers of Industrialized Goods and Services (ITBIS), which is a VAT, relating to February 2020, without interest or any other surcharge. ","2020-03-19",null,null,null,null,"Dominican Republic - COVID-19 pandemic: emergency tax measures - Tax Research Platform - IBFD, 23-03-2020",null,"2020-03-25"]
["Dominican Republic","Other","Other tax policy measure",null,"Tax payment deferral","The instalments of all payment arrangements currently in force are reduced to 50% whilst extending the deadline","2020-03-19",null,null,null,null,"Dominican Republic - COVID-19 pandemic: emergency tax measures - Tax Research Platform - IBFD, 23-03-2020",null,"2020-03-25"]
["Dominican Republic","CIT","Measure to enhance business cash-flow",null,"Tax payment deferral","Companies and individuals will be exempt from the payment of March 2020 monthly advance tax. Large taxpayers will not be granted under this measure except for taxpayers engaged in business such as travel agencies, hotels and entertainment services.",null,null,null,null,null,"Dominican Republic - COVID-19 pandemic_ emergency tax measures – March 2020 advance tax payments (exemption) , IBFD, 08-04-2020","https://dgii.gov.do/publicacionesOficiales/avisosInformativos/Documents/2020/37-20.pdf","2020-04-09"]
["Dominican Republic","PIT","Measure to enhance business cash-flow",null,"Tax payment deferral","Companies and individuals will be exempt from the payment of March 2020 monthly advance tax. Large taxpayers will not be granted under this measure except for taxpayers engaged in business such as travel agencies, hotels and entertainment services.",null,null,null,null,null,"Dominican Republic - COVID-19 pandemic_ emergency tax measures – March 2020 advance tax payments (exemption) , IBFD, 08-04-2020","https://dgii.gov.do/publicacionesOficiales/avisosInformativos/Documents/2020/37-20.pdf","2020-04-09"]
["Ecuador",null,null,null,"Tax payment deferral","Postponement for the payment of taxes due by April, May and June 2020. According to Presidential announcements, an executive decree will be issued to concede an additional term of 6 months.",null,null,null,null,null,"Ecuador-COVID-19 pandemic- emergency tax measures enacted, IBFD, 19-03-2020",null,"2020-03-23"]
["Egypt","PIT","Measure to enhance household cash-flow",null,"Tax filing extension","Extension of the individuals' annual tax return filing deadline to 16 April instead of 31 March. Exemption of the tax returns online filing subscription fee for the use of the Egyption Tax Authority (ETA) online filing portal.",null,null,null,null,null,null,null,"2020-04-06"]
["Egypt","PIT","Other tax policy measure",null,"Other","Introduction of a progressive PIT rate schedule, where income is subject to progressive income tax rates between 2.5 percent to 25 percent with additional rules applied to individuals who earn a higher income.",null,null,null,null,null,null,null,"2020-04-06"]
["Egypt","PIT","Tax policy - support investment",null,"Other","Extension of the suspension from the taxation of Capital Gains on securities listed on the Egyptian Stock Exchange (EGX) for Egyptian residents until 1 January 2022 which was originally due to expire in 17 May 2020. The exemption from the taxation of Capital Gains on securities listed on the EGX for non-residents will be permanent.",null,null,null,null,null,null,null,"2020-04-06"]
["Egypt","PIT","Tax policy - support investment",null,"Other","Withholding tax on dividends paid by listed companies in EGX will be reduced from 10 percent to 5 percent.",null,null,null,null,null,null,null,"2020-04-06"]
["Egypt","PIT","Tax policy - support investment",null,"Other","Stamp duty: on transactions in the EGX will be reduced from 0.15 percent to 0.125 percent and from 0.15 percent to 0.05 percent for non-residents and Egyptian residents, respectively. All spot transactions on EGX will be exempt from stamp duty.",null,null,null,null,null,null,null,"2020-04-06"]
["Egypt","Property taxes","Measure to enhance business cash-flow",null,"Tax payment deferral","Property tax: three months extension for the payment of property taxes for companies in the industrial and tourism sector. The property taxes shall be payable in monthly instalments over the following six months.",null,null,null,null,null,null,null,"2020-04-06"]
["Egypt","Other","Measure to enhance business cash-flow",null,"More flexible tax debt repayments","Tax administration: the Ministry of Finance lifted the Administrative detention for taxpayers in return for payment of 10 percent of the tax due and to settle the outstanding tax due through the Dispute Resolution Committee. The ETA has also lifted the means of payment to allow cash or cheque payment of taxes due for FY 2019/2020",null,null,null,null,null,null,null,"2020-04-06"]
["Egypt","Other","Other non-tax measure","Employment support","Enhanced or extended eligibility for unemployment benefits","Cash support for seasonal workers who lost their job due to the coronavirus. Around 300,000 beneficiaries will receive EGP 500 (around USD 32) in cash.",null,null,null,null,"USD 3.2 million","http://english.ahram.org.eg/NewsContent/3/12/365997/Business/Economy/How-is-Egypt-supporting-seasonal-workers-amid-the-.aspx",null,"2020-04-06"]
["Egypt","Other","Other non-tax measure","Facilitate the paying of salaries and financial dues for suppliers for tourism enterprises.","Loan or guarantee scheme","Introduction on credit lines for tourism enterprises to facilitate paying of salaries and financial dues for suppliers. Such credit lines can be paid over a maximum of two years with a six-month grace period.",null,null,null,null,null,"https://www.sis.gov.eg/Story/144200?lang=en-us",null,"2020-04-06"]
["El Salvador","VAT","Measure to support health system",null,"Other","Goods that are imported to help persons affected by the COVID-19 emergency and donated to the government or to public and private non-profit institutions are exempt from VAT and custom duties.",null,"2020-03-20",null,null,null,"El Salvador - COVID-19 pandemic_ emergency tax measures – exemption from VAT and custom duties,IBFD, 01-04-2020","https://www.asamblea.gob.sv/sites/default/files/documents/decretos/6F0607BC-2D06-4B6F-98EC-A0EB227F7B93.pdf","2020-04-04"]
["Estonia","Other","More generous cash transfers ","Temporary wage subsidy measure","Wage subsidy paid to the employers","Wage compensation for employees up to 70% from previous wage paid by the Unemployment insurance Fund. Available for all companies, who have difficulties and will not lay off employees. Each qualifying company will be eligible for the grant for a period of two months from March to May 2020; the allowance shall be paid monthly up to a maximum of EUR 1,000 per worker requiring assistance; the allowance shall be paid, as a general rule, at 70% of the gross wages of the employee over the period of the previous 12 months, plus at least EUR 150 payable by the enterprise to the employee.","2020-03-19","2020-03-01","2020-05-31",null,"EUR 250 million","Unemployment Insurance Fund https://www.tootukassa.ee/eng/content/temporary-subsidy-program",null,"2020-03-25"]
["Estonia","Other","Enhanced benefit entitlements","Short-term sick leave benefit for first three days","Enhanced and/or extended eligibility of sick-pay","State reimbursement of sick days for workers from the first to the third day of sickness insurance (currently without pay).","2020-03-19","2020-03-01","2020-05-31",null,"EUR 7 million","Ministry of Social Affairs",null,"2020-03-25"]
["Estonia","Other","Other non-tax measure","State compensation for the direct costs of missed events","Other","The measure covers only cultural and sporting events which were scheduled for March and April 2020 but were cancelled. The precise criteria for the measures shall be agreed between the Minister for Culture and the Minister for Finance.","2020-03-19","2020-03-01","2020-04-30",null,"EUR 3 million","https://www.valitsus.ee/en/news/emergency-situation-government-supports-estonian-workers-and-economy-least-eur-2-billion",null,"2020-03-25"]
["Estonia","SSCs","Other tax policy measure","Tax support measure for self-employed","Tax waivers","The state pays the advance payment of social tax for self-employed persons for the first quarter of 2020.","2020-03-19","2020-01-01","2020-03-31",null,"EUR 3.3 million","https://www.valitsus.ee/en/news/emergency-situation-government-supports-estonian-workers-and-economy-least-eur-2-billion",null,"2020-03-25"]
["Estonia","Other","Other tax policy measure","The calculation of tax interest is suspended by the state for two months ","More flexible tax debt repayments","The calculation of tax interest is suspended by the state for two months (for the time of emergency situation, March-April).","2020-03-19","2020-03-01","2020-05-01",null,"EUR 7 million","https://www.valitsus.ee/en/news/emergency-situation-government-supports-estonian-workers-and-economy-least-eur-2-billion",null,"2020-03-25"]
["Estonia","Other","Other tax policy measure","Penalty-free tax deferral","More flexible tax debt repayments","Payment of tax arrears is deferred for longer period and with a lower interest rate on tax arrears","2020-03-19","2020-03-01","2020-05-01",null,"EUR 140 million in 2020","https://www.valitsus.ee/en/news/emergency-situation-government-supports-estonian-workers-and-economy-least-eur-2-billion",null,"2020-03-25"]
["Estonia","SSCs","Other tax policy measure","Temporary suspension of contributions to the second pillar funds of the pension system",null,"Details have to be announced.","2020-03-19","2020-07-01","2020-12-31",null,"EUR 160 million in 2020","https://www.valitsus.ee/en/news/emergency-situation-government-supports-estonian-workers-and-economy-least-eur-2-billion",null,"2020-03-25"]
["Estonia","Other","Measure to enhance business cash-flow","Additional loan guarantees","Loan or guarantee scheme","Loan guarantees for bank loans already issued in order to allow for repayment schedule adjustments: if the bank relaxes the repayment schedule of an existing bank loan which has not been guaranteed by KredEx, KredEx will guarantee the loan; the maximum guarantee amount is EUR 5 million per company; where possible, the fixed guarantee will be reinstated or the guarantee rate will be increased to more than 80% of the guaranteed liability","2020-03-19","March 2020","2020-09-30",null,"EUR 300 million","https://www.valitsus.ee/en/news/emergency-situation-government-supports-estonian-workers-and-economy-least-eur-2-billion",null,"2020-03-25"]
["Estonia","Other","Measure to enhance business cash-flow","Operating loans","Loan or guarantee scheme","KredEx will provide the company with an operating loan to overcome the liquidity problems caused by the outbreak of the corona virus, including, if necessary, payment of bank loan payments; the maximum loan amount is EUR 5 million per company; interest is ca 4% per annum","2020-03-19","March 2020","2020-09-30",null,"EUR 500 million","https://www.valitsus.ee/en/news/emergency-situation-government-supports-estonian-workers-and-economy-least-eur-2-billion",null,"2020-03-25"]
["Estonia","Other","Measure to enhance business cash-flow","Investment loans","Loan or guarantee scheme","KredEx will provide the company with an investment loan to take advantage of the new business opportunities created by the spread of coronavirus, and other new business opportunities; the maximum loan amount is EUR 5 million per company; interest is ca 4% per annum","2020-03-19","March 2020","2020-09-30",null,"EUR 50 million","https://www.valitsus.ee/en/news/emergency-situation-government-supports-estonian-workers-and-economy-least-eur-2-billion",null,"2020-03-25"]
["Estonia","Other","Measure to enhance business cash-flow","Financial measures for rural-agricultural businesses ","Other","Financial measures for ruraland agricultural businesses offered by the Rural Development Foundation: loan guarantees (EUR 50 mln), operating loans (EUR 100 mln), land capital (EUR 50 mln).","2020-03-19","2020-04-01",null,null,"EUR 200 million","https://www.valitsus.ee/en/news/emergency-situation-government-supports-estonian-workers-and-economy-least-eur-2-billion",null,"2020-03-25"]
["EU","VAT","Measure to support health system",null,"Tax waivers","The EU commission has waived custom duties and Vat on imports of medical equipment from outside the EU. This includes protective equipment, test kits or medical devices such as ventilators. The measure will apply for a period of six months, with a possibility for further extension.","2020-03-03","2020-01-30","2020-07-31",null,null,"https://ec.europa.eu/commission/presscorner/detail/en/ip_20_575",null,"2020-04-06"]
["Fiji","CIT","Measure to enhance business cash-flow",null,"Other","Deduction on the export income incentive will be increased from 50% to 60% for tax years 2020 to 2022.","2020-03-27","2020-04-01","2022-12-31",null,"The tax measures to help business and individuals are added up to  $120 million dollars","Fiji - COVID-19 pandemic_ Response Budget passed by parliament,IBFD, 02-04-2020","https://www.fiji.gov.fj/Media-Centre/Speeches/2020-COVID-19-BUDGET-RESPONSE-ADDRESS-BY-THE-ATTOR","2020-04-04"]
["Fiji","CIT","Tax policy - support investment",null,"Tax waivers","Construction of new hotels will benefit from an income tax exemption based on capital investment levels. In addition, capital expenses, incurred for the construction, renovation, refurbishment and extension of new and existing hotels, will benefit from an investment allowance of 25%.","2020-03-27","2020-04-01",null,null,"The tax measures to help business and individuals are added up to  $120 million dollars","Fiji - COVID-19 pandemic_ Response Budget passed by parliament,IBFD, 02-04-2020","https://www.fiji.gov.fj/Media-Centre/Speeches/2020-COVID-19-BUDGET-RESPONSE-ADDRESS-BY-THE-ATTOR","2020-04-04"]
["Fiji","CIT","Tax policy - support employment",null,"Wage subsidy paid to the employers","A 300% tax deduction on wages and salaries paid to employees who are self-quarantined and approved by the Ministry of Health, will be allowed. ","2020-03-27","2020-04-01",null,null,"The tax measures to help business and individuals are added up to  $120 million dollars","Fiji - COVID-19 pandemic_ Response Budget passed by parliament,IBFD, 02-04-2020","https://www.fiji.gov.fj/Media-Centre/Speeches/2020-COVID-19-BUDGET-RESPONSE-ADDRESS-BY-THE-ATTOR","2020-04-04"]
["Fiji","PIT","Tax policy - support employment",null,"Enhanced loss offset provisions","Business losses of up to $20,000 dollars will be allowed to be deducted against employment income. This means that in case a person also runs or starts a business on the side, he/she can offset the losses of that business against their employment income",null,"2020-04-01",null,null,"The tax measures to help business and individuals are added up to  $120 million dollars","https://www.fiji.gov.fj/Media-Centre/Speeches/2020-COVID-19-BUDGET-RESPONSE-ADDRESS-BY-THE-ATTOR",null,"2020-04-04"]
["Fiji","CIT","Measure to support health system",null,"Other","Donations made to the government's COVID-19 fund will have a 300% tax deduction on the amount they donated.","2020-03-27","2020-04-01",null,null,"The tax measures to help business and individuals are added up to  $120 million dollars","Fiji - COVID-19 pandemic_ Response Budget passed by parliament,IBFD, 02-04-2020","https://www.fiji.gov.fj/Media-Centre/Speeches/2020-COVID-19-BUDGET-RESPONSE-ADDRESS-BY-THE-ATTOR","2020-04-04"]
["Fiji","CIT","Measure to enhance household cash-flow",null,"Wage subsidy paid to the employers","Further tax deduction on the wages paid to employees.\n1) Tax deduction on wages paid on their first full-time employees will increase to 300%\n2) Tax deduction on wages paid on student apprenticeships will increase to 300%\n3) Tax deduction on wages paid to students employed on a part-time basis will increase to 300%\n4) Tax deduction on wages paid for the employment of people with a disability for 3 consecutive years will increase to 400%.","2020-03-27","2020-04-01",null,null,"The tax measures to help business and individuals are added up to  $120 million dollars","Fiji - COVID-19 pandemic_ Response Budget passed by parliament,IBFD, 02-04-2020","https://www.fiji.gov.fj/Media-Centre/Speeches/2020-COVID-19-BUDGET-RESPONSE-ADDRESS-BY-THE-ATTOR","2020-04-04"]
["Fiji","CIT","Tax policy - support investment",null,"Other","100% write-off of up to FJD 10,000 for purchase of fixed assets for business purpose will be applicable. ","2020-03-27","2020-04-01","2020-12-31",null,"The tax measures to help business and individuals are added up to  $120 million dollars","Fiji - COVID-19 pandemic_ Response Budget passed by parliament,IBFD, 02-04-2020","https://www.fiji.gov.fj/Media-Centre/Speeches/2020-COVID-19-BUDGET-RESPONSE-ADDRESS-BY-THE-ATTOR","2020-04-04"]
["Fiji","CIT","Tax policy - support employment",null,"Other","A 100% write-off for constructing new commercial and industrial buildings will be applicable.","2020-03-27","2020-04-01","2020-12-31",null,"The tax measures to help business and individuals are added up to  $120 million dollars","Fiji - COVID-19 pandemic_ Response Budget passed by parliament,IBFD, 02-04-2020","https://www.fiji.gov.fj/Media-Centre/Speeches/2020-COVID-19-BUDGET-RESPONSE-ADDRESS-BY-THE-ATTOR","2020-04-04"]
["Fiji","CIT","Measure to enhance business cash-flow",null,"Subsidy of non-wage business costs","For the reduction of commercial rents, tax deduction will be given to landlords. ","2020-03-27","2020-04-01","2020-12-31",null,"The tax measures to help business and individuals are added up to  $120 million dollars","Fiji - COVID-19 pandemic_ Response Budget passed by parliament,IBFD, 02-04-2020","https://www.fiji.gov.fj/Media-Centre/Speeches/2020-COVID-19-BUDGET-RESPONSE-ADDRESS-BY-THE-ATTOR","2020-04-04"]
["Fiji","VAT+other consumption tax","Measure to support health system",null,"Other","Exemption on VAT and import excise duty on medical goods.","2020-03-27","2020-04-01","2020-12-31",null,"The tax measures to help business and individuals are added up to  $120 million dollars","Fiji - COVID-19 pandemic_ Response Budget passed by parliament,IBFD, 02-04-2020","https://www.fiji.gov.fj/Media-Centre/Speeches/2020-COVID-19-BUDGET-RESPONSE-ADDRESS-BY-THE-ATTOR","2020-04-04"]
["Fiji","CIT","Measure to enhance business cash-flow",null,"More flexible tax debt repayments","Advance payment of tax for companies and other taxpayers will be relaxed from the current three payments at a rate of 33.3 per cent to nine payments at a rate of 11.1 per cent. This more flexible and affordable payment schedule will be based on their post-COVID adjusted profits, offering serious financial relief to businesses, sole traders, and partnerships. Penalties on estimated tax will also be removed, with this policy lasting through 31 December 2020. ","2020-03-27","2020-04-01","2020-12-31",null,"The tax measures to help business and individuals are added up to  $120 million dollars","Fiji - COVID-19 pandemic_ Response Budget passed by parliament,IBFD, 02-04-2020","https://www.fiji.gov.fj/Media-Centre/Speeches/2020-COVID-19-BUDGET-RESPONSE-ADDRESS-BY-THE-ATTOR","2020-04-04"]
["Fiji","CIT","Measure to enhance business cash-flow",null,"More flexible tax debt repayments","Debt forgiveness by associated companies will not be subject to income tax. This applies to the forgiving of any and all outstanding debt, effective from 1 April 2020 through 31 December 2020.  ","2020-03-27","2020-04-01","2020-12-31",null,"The tax measures to help business and individuals are added up to  $120 million dollars","Fiji - COVID-19 pandemic_ Response Budget passed by parliament,IBFD, 02-04-2020","https://www.fiji.gov.fj/Media-Centre/Speeches/2020-COVID-19-BUDGET-RESPONSE-ADDRESS-BY-THE-ATTOR","2020-04-04"]
["Fiji","CIT","Measure to enhance business cash-flow",null,"Other","Thin capitalisation rules will be suspended for local business subsidiaries that rely heavily on borrowings from their parent companies overseas.","2020-03-27","2020-04-01","2020-12-31",null,"The tax measures to help business and individuals are added up to  $120 million dollars","Fiji - COVID-19 pandemic_ Response Budget passed by parliament,IBFD, 02-04-2020","https://www.fiji.gov.fj/Media-Centre/Speeches/2020-COVID-19-BUDGET-RESPONSE-ADDRESS-BY-THE-ATTOR","2020-04-04"]
["Finland","CIT","Measure to enhance business cash-flow",null,"Tax filing extension","Extention for filing rax returns can be requested. If late filing due to a justified reason, late-filing penalties may not apply.","2002-03-16",null,null,null,null,"https://www.vero.fi/en/About-us/newsroom/news/uutiset/2020/the-finnish-tax-administration-supports-businesses-during-the-corona-pandemic/",null,"2020-03-23"]
["Finland","VAT","Measure to enhance business cash-flow",null,"More flexible tax debt repayments","Penalties for late filing of VAT returns may be waived if a justified reason can be demonstrated, such as sickness. ","2002-03-16",null,null,null,null,"https://www.vero.fi/en/About-us/newsroom/news/uutiset/2020/the-finnish-tax-administration-supports-businesses-during-the-corona-pandemic/",null,"2020-03-23"]
["Finland","CIT","Measure to enhance business cash-flow",null,"More flexible tax debt repayments","Companies in financial difficulties can request a payment arrangement for the company’s taxes and can also request a change to prepayments if the company’s profits for the year seem to be less than expected.","2002-03-16",null,null,null,null,"https://www.vero.fi/en/About-us/newsroom/news/uutiset/2020/the-finnish-tax-administration-supports-businesses-during-the-corona-pandemic/",null,"2020-03-23"]
["Finland",null,"Measure to enhance business cash-flow",null,"More flexible tax debt repayments","Reduction of the interest rate for late payment to 4% (currently 7%) for taxes due from 1 March 2020;","2020-03-16",null,null,null,null,"COVID-19 pandemic emergency tax measures- postponement of payment deadlines, IBFD, 17-03-2020",null,"2020-03-23"]
["Finland",null,"Measure to enhance business cash-flow",null,"Tax payment deferral","Pension funds may grant, upon request from the taxpayer, a postponement up to 3 months for pension premiums paid by employers and self-employed individuals.","2020-03-16",null,null,null,null,"COVID-19 pandemic emergency tax measures- postponement of payment deadlines, IBFD, 17-03-2020",null,"2020-03-23"]
["France","SSCs","Measure to enhance business cash-flow","Measure to enhance business cash-flow","Tax payment deferral","Employers whose SSCs due date falls on the 15th of the month may postpone\nall or part of the payment of their employee and employer contributions for the due date of\nMarch 15, 2020. The payment date for these contributions may be postponed for up to 3 months.","09/032020","09/032020",null,"15-20 billion (for the first 4 measures combined)",null,"https://minefi.hosting.augure.com/Augure_Minefi/r/ContenuEnLigne/Download?id=AA250A5D-9FF3-4C32-AAE6-3F07C19C8739&filename=987%20bis%20CP-ACOSS%20DGFIP.pdf",null,"2020-03-23"]
["France","SSCs","Measure to enhance business cash-flow","Measure to enhance business cash-flow","Tax payment deferral","For the self-employed: extension of the monthly payment deadline from March to a later date. Pending further action, the amount of this due date will be smoothed over subsequent due dates (April to December).","09/032020","09/032020",null,"15-20 billion (for the first 4 measures combined)",null,"https://minefi.hosting.augure.com/Augure_Minefi/r/ContenuEnLigne/Download?id=AA250A5D-9FF3-4C32-AAE6-3F07C19C8739&filename=987%20bis%20CP-ACOSS%20DGFIP.pdf",null,"2020-03-23"]
["France","CIT","Measure to enhance business cash-flow","Measure to enhance business cash-flow","Tax waivers","Tax relief can be given to companies that face financial difficulties as a result of the Coved-19 pandemic on a case-by-case basis. Companies can also request to extend the monthly payment deadline from with respect to the advance payments of CIT and SSCs; no interest and penalty for late payment will apply. ","09/032020","09/032020",null,"15-20 billion (for the first 4 measures combined)",null,"https://minefi.hosting.augure.com/Augure_Minefi/r/ContenuEnLigne/Download?id=AA250A5D-9FF3-4C32-AAE6-3F07C19C8739&filename=987%20bis%20CP-ACOSS%20DGFIP.pdf",null,"2020-03-23"]
["France","PIT","Measure to enhance business cash-flow","Measure to enhance business cash-flow","More flexible tax debt repayments","For the self-employed, it is possible to adjust the rate and the down payments at source of any tax due at any time. It is also possible to defer the payment of their withholding taxes on their professional income from one month to another up to three times if their installments are monthly, or from one quarter to the next if their deposits are quarterly. It will also be allowed to suspend temporarily their water, gas and electricity bills and rents (for smaller businesses that face difficulties as a result of the Covid-19 pandemic).","09/032020","09/032020",null,"15-20 billion (for the first 4 measures combined)",null,"https://minefi.hosting.augure.com/Augure_Minefi/r/ContenuEnLigne/Download?id=AA250A5D-9FF3-4C32-AAE6-3F07C19C8739&filename=987%20bis%20CP-ACOSS%20DGFIP.pdf",null,"2020-03-23"]
["France","Other","Other tax policy measure","Other tax policy measure","Wage subsidy paid to the employers","Implementation of an exceptional partial activity (partial unemployment) regime. The regime will also apply to domestic workers. Government will pay the compensation of employees who are forced to stay at home. More details on this regime: employers can temporarily reduce the working time of their employees by paying them hourly compensation representing 70% of gross wages. In return, they benefit from a flat-rate allowance financed by the State, the amount of which has been increased from 7.74 to 8.04 euros per hour worked and per employee, ie at the minimum wage. The  ceiling of payment is set at 4.5 times the minimum wage (SMIC). The regime will reach 1.1 million employees for 2,5 months.","09/032020","09/032020",null,null,"EUR 8,5 billion (0.4% of GDP)","https://minefi.hosting.augure.com/Augure_Minefi/r/ContenuEnLigne/Download?id=0CE36AEA-9A74-4EE0-9F85-59AF82E89CA5&filename=121%20-%20COMMUNIQUE%20DE%20PRESSE%20Accompagnement%20des%20start-ups%20dont%20l%E2%80%99activit%C3%A9%20est%20affect%C3%A9e%20par%20le%20COVID-19.pdf ",null,"2020-03-23"]
["France",null,"Enhanced benefit entitlements",null,"Enhanced tax refunds","Reimbursement of health insurance benefits without any delay for insured individuals who are forced to stay at home and who need to take care of children younger than 16 years old.",null,null,null,null,null,null,null,"2020-03-23"]
["France","Other","Measure to enhance business cash-flow",null,"Other","Creation of a solifarity fund for small companies. This measure will concern very small businesses (turnover < €1M), self-employed workers and micro entrepreneurs experiencing a very sharp drop in turnover (70% loss between March 2020 and March 2019) or subject to administrative closure. Regions will be contributing to 25% of this fund. ","09/032020","09/032020",null,null,null,null,null,"2020-03-27"]
["France","Other","Other tax policy measure",null,"Loan or guarantee scheme","Introduction of public loan guaranty. It will cover 300bn €300bn of loans granted by credit institutions between 16 March and 31 December 2020 to companies registered in France. These loans may be repaid over a period of up to 6 years. To ensure credit is provided to all firms that need it, the public guarantee will cover up to 90% of the loan amount for very small businesses  and small and medium-sized enterprises. The fee charged for the guarantee will be modest and depend on the loan maturity. It will amount to 0.25% for a one-year loan to SMEs and 0.50% for medium-sized enterprises and large firms.",null,null,null,null,null,null,null,"2020-03-27"]
["Georgia","PIT",null,"Deferral of tax payments","Tax payment deferral","Deferral of annual personal income tax until 1 November 2020 for taxpayers operating in the tourism sector, including accomodation, catering, tour operating, transportation, excursion and conference services, entertainment and other persons providing organised services to tourists. Under normal circumstances, taxpayers have to submit their annual personal income tax return before 1 April, 2020. This payment deadline can now be extended. In order to apply for the PIT deferral, the taxpayer has to file a request to the tax authorities, upon which the tax authorities will extend the deadline of the payment of PIT until 1 November 2020. In addition, the payment of the withholding taxes on income earned over the same period are deferred as well, following the same time schedule as described above for the PIT liabilities themselves.","2020-03-13","2020-03-16","2020-11-01",null,null,null,null,"2020-03-30"]
["Georgia","Property taxes",null,"Deferral of tax payments","Tax payment deferral","Deferral of payment of property tax for taxpayers operating in the tourism sector (as listed above). Taxpayers normally have to submit their annual business property tax return before 1 April, 2020; taxpayers can now request for a deferral of the tax to the tax administration; the payment of the tax can be deferred  until 1 November 2020","2020-03-13","2020-03-16","2020-11-01",null,null,null,null,"2020-03-30"]
["Georgia","PIT","Measure to enhance business cash-flow","Deferral of tax payments","Tax payment deferral","Deferral of annual personal income tax and corresponding withholding taxes levied on personal business income for taxpayers that are forced to suspend their business activities due to the Covid-19 pandemic. The tax liabilities can be deferred from 1 April to 1 November 2020 upon request (following the same deferral conditions as for PIT liabilities in the tourism sector - see above). ",null,null,"2020-11-01",null,null,null,null,"2020-03-30"]
["Georgia","Property taxes","Measure to enhance business cash-flow","Deferral of tax payments","Tax payment deferral","Deferral of payment of business property tax for taxpayers that are forced to suspend their business activities due to the Covid-19 pandemic, following the same rules as for the tourism sector (see above).",null,null,"2020-11-01",null,null,null,null,"2020-03-30"]
["Germany","PIT","Measure to enhance business cash-flow",null,"Tax payment deferral","Deferral of PIT liability for businesses affected by the virus. Businesses must themselves demonstrate that they have run into problems due to the corona crisis. ",null,null,null,null,null,"https://www.bmwi.de/Redaktion/EN/Downloads/a/a-protective-shield-for-employees-and-companies.pdf?__blob=publicationFile&v=3",null,"2020-03-23"]
["Germany","CIT","Measure to enhance business cash-flow",null,"Tax payment deferral","Deferral of CIT liability for businesses affected by the virus. Businesses must themselves demonstrate that they have run into problems due to the corona crisis. ",null,null,null,null,null,"https://www.bmwi.de/Redaktion/EN/Downloads/a/a-protective-shield-for-employees-and-companies.pdf?__blob=publicationFile&v=3",null,"2020-03-23"]
["Germany","VAT","Measure to enhance business cash-flow",null,"Tax payment deferral","Businesses may apply for a deferral of VAT payments until 31 December 2020. Businesses need to provide evidence of challenging circumstances due to the corona virus. ",null,null,null,null,null,"https://www.bmwi.de/Redaktion/EN/Downloads/a/a-protective-shield-for-employees-and-companies.pdf?__blob=publicationFile&v=3",null,"2020-03-23"]
["Germany","Other","Measure to enhance business cash-flow",null,"More flexible tax debt repayments","Default penalties for taxes not paid waived. ",null,null,null,null,null,"https://www.bmwi.de/Redaktion/EN/Downloads/a/a-protective-shield-for-employees-and-companies.pdf?__blob=publicationFile&v=3",null,"2020-03-23"]
["Germany","SSCs","Measure to enhance household cash-flow",null,"Enhanced tax refunds","Complete reimbursement of social security contributions by the Federal Labour Office for those on reduced hours",null,null,null,null,null,"https://www.bmwi.de/Redaktion/EN/Downloads/a/a-protective-shield-for-employees-and-companies.pdf?__blob=publicationFile&v=3",null,"2020-03-23"]
["Germany","Other","Measure to enhance business cash-flow",null,"Other","Taxpayers affected by COVID-19 shall be granted a reduction in prepayments for municipal business tax purposes until 31 December 2020 upon request if a taxpayer’s income in the current year is expected to be lower than in the previous year.","2020-03-19",null,null,null,null,"Germany-COVID-19 pandemic-emergency tax measures - implementation guidance issued, IBFD, 20-03-2020",null,"2020-03-23"]
["Germany",null,"Other non-tax measure","Increase venture capital and funding for start-ups","Other","Additional public funding is made available to start-ups. This money will be used for funding rounds for start-ups as part of co-investments made jointly with private investors.",null,null,null,null,null,"https://www.bundesfinanzministerium.de/Content/EN/Standardartikel/Topics/Priority-Issues/Corona/2020-04-01-joint-press-release.html",null,"2020-04-04"]
["Greece","VAT","Measure to enhance business cash-flow",null,"Tax payment deferral","Suspension of VAT and other tax obligations' payments that were due between March 11 - April 30 until August 31 for businesses, self-employed persons and sole proprietorships affected by the coronavirus crisis based on specific NACE codes.","2020-03-11","2020-03-11","2020-04-30","2.1 billion euros",null,"Ministry of Finance - Council of Economic Advisors",null,"2020-03-30"]
["Greece","SSCs","Measure to enhance business cash-flow",null,"Tax payment deferral","Suspension of SSC payments due by the end-March until October 31 for businesses, self-employed persons and sole proprietorships affected by the coronavirus crisis based on specific NACE codes. Suspended payments will be done in 4 installments of equal amount without interest and surcharges.","2020-03-11","2020-03-11","2020-03-31","1.6 billion euros",null,"Ministry of Finance - Council of Economic Advisors",null,"2020-03-30"]
["Greece","SSCs","Measure to enhance business cash-flow",null,"Tax filing extension","3-month extension of the deadline for the payment of scheduled instalments, due on March 31 and subsequent months, in the context of a debt settlement scheme. These payments will start as of 1 June 2020.","2020-03-26","2020-03-26",null,"410 million",null,"Ministry of Finance - Council of Economic Advisors",null,"2020-03-30"]
["Greece","Other","Measure to enhance business cash-flow",null,"Enhanced tax refunds","Immediate repayment of all pending tax refund claims up to 30,000 euros that are under audit. The measures refers to tax refunds for CIT and VAT and has no fiscal impact.","2020-03-18","2020-03-20",null,null,0,"Ministry of Finance - Council of Economic Advisors",null,"2020-03-30"]
["Greece","Other","Other tax policy measure",null,"Subsidies for the self-employed","Allowance of 800 euros for self employed, freelancers, individual businesses and employers up to 5 employees and affected by the coronavirus crisis based on specific NACE codes","2020-03-11","2020-03-14","2020-04-30",null,"560 million","Ministry of Finance - Council of Economic Advisors",null,"2020-03-30"]
["Greece","Other","Other tax policy measure",null,"Cash transfers for households","Allowance of 800 euros for employees of firms affected by the coronavirus crisis, whose labour contracts have been suspended based on specific NACE codes. This covers 1.7 million private sector workers (81% of private sector employees). ","2020-03-11","2020-03-14","2020-04-30",null,"1.36 billion","Ministry of Finance - Council of Economic Advisors",null,"2020-03-30"]
["Greece","SSCs","Other tax policy measure",null,"Tax waivers","The SSCs of employees (of firms affected by the coronavirus crisis, whose labour contracts have been suspended) and self-employed (considered as employees) affected by the coronavirus crisis based on specific NACE codes will be covered by the state","2020-03-11","2020-03-14","2020-04-30",null,"1.38 billion euros","Ministry of Finance - Council of Economic Advisors",null,"2020-03-30"]
["Greece","Other","Measure to enhance business cash-flow",null,null,"Business financing in the form of a refundable advance payment","2020-03-18",null,null,null,"up to 1 billion euros","Ministry of Finance - Council of Economic Advisors",null,"2020-03-30"]
["Greece","Other","Measure to enhance business cash-flow",null,"Subsidy of non-wage business costs","A 40% reduction in commercial rent, for March and April, paid by firms affected by the coronavirus crisis based on specific NACE codes","2020-03-18","2020-03-20","2020-04-30",null,0,"Ministry of Finance - Council of Economic Advisors",null,"2020-03-30"]
["Greece","Other","Measure to enhance household cash-flow",null,null,"A 40% reduction in primary residence rent, for March and April, for employees of firms affected by the coronavirus crisis based on specific NACE codes","2020-03-18","2020-03-20","2020-04-30",null,0,"Ministry of Finance - Council of Economic Advisors",null,"2020-03-30"]
["Greece","Other","Other tax policy measure",null,null,"A 25% discount on tax and social security contribution obligations (excluding VAT), in case they are paid on time, for employees of halted firms as well as for self-employed, freelancers and firms affected by the coronavirus crisis. This measure applies to all those elligible to deferral of tax debt payments and SSC payments","2020-03-24",null,null,null,"52 million (for SSCs)","Ministry of Finance - Council of Economic Advisors",null,"2020-03-30"]
["Greece","VAT","Tax policy - support consumption",null,"Change in VAT rates","VAT reduction to 6%, from 24%, for sanitary products (masks, gloves etc). Fiscal cost is estimated to be negligible.","2020-03-18","2020-03-20",null,null,"n.a.","Ministry of Finance - Council of Economic Advisors",null,"2020-03-30"]
["Greece","Other","Measure to enhance business cash-flow",null,null,"Suspension of performing loan repayments (for the principal amount) until September for firms affected by the coronavirus crisis. This measure was decided by Greek banks","2020-03-18",null,null,null,0,"Ministry of Finance - Council of Economic Advisors",null,"2020-03-30"]
["Greece","Other","Other non-tax measure",null,null,"A total of 108,000 public servants working in hospitals, National Emergency Aid Centre, National Organisation of Public Health  and Civil Protecton will receive an (extraordinary) Easter bonus.","2020-03-18",null,null,null,"80 million euros","Ministry of Finance - Council of Economic Advisors",null,"2020-03-30"]
["Greece","Other","Other non-tax measure",null,null,"The part of the Easter bonus (for private sector employees) that corresponds to the time period of their labour contract suspension will be covered by the state budget.",null,null,null,null,"n.a.","Ministry of Finance - Council of Economic Advisors",null,"2020-03-30"]
["Greece","Other","Other tax policy measure",null,"Cash transfers for households","Economic support in the form of a training voucher of 600 euros for six scientific sectors (economists/accountants, engineers, lawyers, doctors, teachers and researchers, 180,390 beneficiaries).","2020-03-30",null,null,null,"108 million","Ministry of Finance - Council of Economic Advisors",null,"2020-03-30"]
["Greece","Other","Other tax policy measure",null,"Other","Support of the primary sector of the economy with 150 million to the Ministry of Rural Development and Food.","2020-03-30",null,null,null,"150 million","Ministry of Finance - Council of Economic Advisors",null,"2020-03-30"]
["Greece","Other","Other tax policy measure",null,"Other","Strengthening the health system by at least EUR 200 million in addition to the existing budget of the Ministry of Health, including EUR 70 million for the hiring of 2,000 health professionals for hospitals, health centres and the National Emergency Aid Centre (EKAV)","2020-03-13",null,null,null,"200 million","Ministry of Finance - Council of Economic Advisors",null,"2020-03-30"]
["Greece","Other","Measure to enhance business cash-flow",null,"Other","The interest payment on performing loans of corporates affected by the coronavirus crisis for April, May and June will be paid by the state conditional to firms maintaining their job positions.","2020-03-30",null,null,null,"n.a.","Ministry of Finance - Council of Economic Advisors",null,"2020-03-30"]
["Greece","Other","Other non-tax measure",null,"Other","Firms are allowed to rearrange the working time of their employees and reduced the working hours of at least 50% of their personnel and up to 50% of their working time. Firings are prohibited for employers that will adopt this measure. The measure can be applied for up to 6 months.","2020-03-20","2020-03-26","2020-09-26",null,0,"Ministry of Finance - Council of Economic Advisors",null,"2020-03-30"]
["Greece","Other","Other non-tax measure",null,"Enhanced or extended eligibility for unemployment benefits","Extension of the regular unemployment benefit payment, as well as extension of the long-term unemployment benefit and the unemployment benefit to freelancers and self-employed workers, for two months.","2020-03-19","2020-03-20","2020-05-31",null,"n.a.","Ministry of Finance - Council of Economic Advisors",null,"2020-03-30"]
["Greece","Other","Other non-tax measure",null,"Loan or guarantee scheme","A scheme for the support of the economy through the issuance of guarantees by the Hellenic Development Bank has been approved under the E.U. temporary framework for state aid. The scheme will partially guarantee eligible working capital loans, with the total exposure of the Hellenic Development Bank capped at 40% of the volume of loans issued by a financial intermediary. The total size of the scheme will amount to EUR 2 billion.","2020-04-03",null,null,"2 billion euros",null,"Ministry of Finance - Council of Economic Advisors",null,"2020-04-08"]
["Guatemala","CIT","Measure to enhance business cash-flow",null,"Tax filing extension and tax payment deferral","Taxpayers affected by the virus will receive additional time to file their tax returns as well as to make tax payments. During this period, no inspection and verification procedures will be carried out. Tax payments, which are due in installments, have been deferred to facilitate cash flow.",null,null,null,null,null,null,null,"2020-04-09"]
["Guatemala","CIT","Measure to enhance business cash-flow",null,"More flexible tax debt repayments","Fines and interest for filing or late payment have been suspended and will not be collected. Taxpayers' access to payment plans has been facilitated and an extension of the duration of the plan or an interest-free period has been implemented",null,null,null,null,null,null,null,"2020-04-09"]
["Guatemala","CIT","Measure to enhance business cash-flow",null,"Enhanced tax refunds","In cases where taxpayers are owed money, priority has been given to refund processes to ensure that the money is paid out quickly. The tax administration make the necessary efforts to speed up the reimbursement of the fiscal credit to the exporters for a minimum of Q1,500.0 million. In this respect, exporters are encouraged to use the electronic refund mechanism",null,null,null,null,null,null,null,"2020-04-09"]
["Guatemala","SSCs","Tax policy - support employment",null,"Tax payment deferral","The Guatemalan Social Security Institute -IGSS- authorized the employer sector and its affiliates, for one time only, the deferred payment of the private sector employer contribution, corresponding to the months of March, April and May 2020.",null,null,null,null,null,null,null,"2020-04-09"]
["Guatemala","Other","Measure to enhance business cash-flow",null,"Loan or guarantee scheme","Financial support measures are envisaged for micro, small and medium-sized enterprises (SMEs), which would help preserve employment in this sector. Also, actions will be implemented to facilitate banking credit to the private sector, to monitor the liquidity and solvency of the financial system and the compliance with the commitments of the insurance companies.",null,null,null,null,null,null,null,"2020-04-09"]
["Guernsey","Other","Measure to enhance business cash-flow",null,"Tax payment deferral","For business located in Guernsey, the land or property due for Quarter 1 and Quarter 2 of 2020 will be deffered. This easement covers businesses only and not residential property.","2020-03-19",null,null,null,null,"https://gov.gg/CHttpHandler.ashx?id=124065&p=0",null,"2020-03-25"]
["Guernsey","CIT","Measure to enhance business cash-flow",null,"Other","To assist the fishery sector, the Government has taken the decision to suspend fees for Commercial fishermen who moor their vessels in St Peter Port and St Sampson harbours.\nThis measure is applied as an extension of the rent relief, will only be applicable to registered and licensed commercial fishermen, and will apply for all mooring fees due for all of 2020.","2020-03-19",null,null,null,null,"https://gov.gg/CHttpHandler.ashx?id=124065&p=1",null,"2020-03-25"]
["Guernsey","Property taxes","Measure to enhance business cash-flow",null,"Tax payment deferral","The Government defers the collection of the Tax on Real Property (TRP), which is paid by businesses, for the remainder of this year and direct debit  will be suspended where appropriate. However, not all businesses are eligible for relief on TRP as not all businesses are impacted by the COVID-19 virus in the same way. Professional services and regulated finance businesses are excluded from the relief. If a landlord pays the TRP for the property where a business operates from, the landlord is encouraged to pass the temporary relief onto the business.","2020-03-19",null,null,null,null,"https://gov.gg/CHttpHandler.ashx?id=124065&p=2",null,"2020-03-25"]
["Guernsey","SSCs","Measure to enhance business cash-flow",null,"Tax payment deferral","Defer payments for the employers’ social insurance contributions for both Quarter 1 and Quarter 2 (due mid-July), with the intention to review this easement again during Quarter 2. Business continue to be required to submit quarterly employer returns by 15th April and 15th July. Again, this deferment will not apply to professional services and regulated finance. The easement will also apply to self-employed individuals. ","2020-03-19",null,null,null,null,"https://gov.gg/CHttpHandler.ashx?id=124065&p=3",null,"2020-03-25"]
["Guernsey","Other","Measure to enhance household cash-flow",null,"Cash transfers for households","A Hardship Fund will be administered via Social Security to support those in greatest need who may not otherwise qualify for Income Support or Sickness Benefit. This will provide income support to workers who have been laid off, including in the tourism, hospitality and construction sectors.","2020-03-19",null,null,null,null,"https://gov.gg/CHttpHandler.ashx?id=124065&p=4",null,"2020-03-25"]
["Guyana","VAT","Measure to support health system",null,"Other","VAT exemption for all medical supplies for testing, prevention and treatment of the COVID-19 virus.","2020-03-25","2020-03-26","2020-06-30",null,null,"Guyana - COVID-19 pandemic_ emergency tax measures – medical supplies and treatment, IBFD, 31-03-2020","http://guyanachronicle.com/2020/03/27/gra-waives-taxes-on-medical-supplies-for-covid-19","2020-04-01"]
["Guyana","CIT","Measure to support health system",null,"Other","Tax deductions for companies that make a donation to health institutions that test, prevent and treat the COVID-19 virus.","2020-03-25",null,null,null,null,"Guyana - COVID-19 pandemic_ emergency tax measures – medical supplies and treatment, IBFD, 31-03-2020","https://dpi.gov.gy/government-covid-19-advisories-3/","2020-04-01"]
["Guyana","PIT+CIT","Measure to enhance business cash-flow",null,"Tax payment deferral","Deferral of the payment of corporate and individual withholding taxes for businesses affected until June 30, 2020.",null,null,null,null,null,"https://dpi.gov.gy/government-covid-19-advisories-3/",null,"2020-04-01"]
["Hungary","SSCs","Tax policy - support employment","This package introduces a tax holiday for businesses already hit in the early stages of the Covid19 pandemic. The aim is to help them keep their staff on payroll by reducing the largest recurring taxes and contributions.","Other","Reduced employers\" social security contributions for accommodation, food, arts, entertainment and recreation services. In additon, the employees’ contributions were reduced to the level of the basic health insurance contribution payable.","2020-03-18","2020-03-18","2020-06-30",null,"HUF 69 billion","https://www.kormany.hu/hu/a-miniszterelnok/hirek/felfuggesztik-a-hitelek-toke-es-kamatfizetesi-kotelezettseget",null,"2020-03-23"]
["Hungary","Other","Tax policy - support employment","See above","Tax payment deferral","Temporary waiver of the tourism development contribution, a levy paid on food, caterering and accomodation services. (Note, the levy is normally payable on a monthly basis).","2020-03-18","2020-03-18","2020-06-30",null,"HUF 16 billion","https://www.kormany.hu/hu/a-miniszterelnok/hirek/felfuggesztik-a-hitelek-toke-es-kamatfizetesi-kotelezettseget",null,"2020-03-23"]
["Hungary","SSCs","Tax policy - support employment","See above","Other","Tax holiday for small businesses under the simplified, small business oriented tax regimes (lump-sum KATA and cash-flow based KIVA taxes) in personal transport services. The main effect of this policy is a reduction in social security contributions, both KATA and KIVA cover business income taxes and employers’ SSC contributions, KATA also covers other income taxes and employees contributions.","2020-03-18","2020-03-18","2020-06-30",null,"HUF 2 billion","https://www.kormany.hu/hu/a-miniszterelnok/hirek/felfuggesztik-a-hitelek-toke-es-kamatfizetesi-kotelezettseget",null,"2020-03-23"]
["Hungary","PIT+SSCs","Measure to enhance business cash-flow",null,"Tax waivers","In certain most affected sectors (such as tourism, catering trade, event organization, entertainment industry), temporary abolition of payroll taxes for employers and abolition of social insurance contributions for employees from March to June 2020","2020-03-18",null,null,null,null,"Hungary-COVID-19 pandemic- emergency tax measures − announced, IBFD, 20-03-2020",null,"2020-03-23"]
["Hungary","Other","Measure to enhance business cash-flow",null,"Tax waivers","Temporary abolition of tourism development contribution payable by the hotel and catering sector from 1 March to 30 June 2020","2020-03-18",null,null,null,null,"Hungary-COVID-19 pandemic- emergency tax measures − announced, IBFD, 20-03-2020",null,"2020-03-23"]
["Hungary","CIT","Measure to enhance business cash-flow",null,"Tax waivers","Temporary abolition of tax liabilities of passenger transport service providers paying taxes under the small entrepreneurs’ business tax from March to June 2020.","2020-03-18",null,null,null,null,"Hungary-COVID-19 pandemic- emergency tax measures − announced, IBFD, 20-03-2020",null,"2020-03-23"]
["Hungary","PIT","Measure to enhance business cash-flow",null,"More flexible tax debt repayments","Individuals and sole proprietors who have economic difficulties caused by the coronavirus pandemic will be able to apply to the following options upon request:\n1) deferral of payment, 2) payment in installments,3) mitigation or waiver of tax.","2020-03-19",null,null,null,null,"Hungary - COVID-19 pandemic_ tax authorities' announcement on tax payment reliefs,IBFD, 25-03-2020","Magánszemélyek, egyéni vállalkozók fizetési kedvezménye2020.03.19.","2020-03-26"]
["Iceland","CIT","Measure to enhance business cash-flow",null,"Tax payment deferral","Iceland is extending payment deadlines on taxes and levies for those industries that have experienced in drop in revenues, in particular the tourism sector.",null,null,null,null,null,"https://www.reuters.com/article/iceland-rates/update-2-iceland-cuts-rates-introduces-economic-aid-to-cope-with-coronavirus-idUSL8N2B423J ",null,"2020-03-23"]
["Iceland","CIT","Measure to enhance business cash-flow",null,"Tax payment deferral","Companies will be allowed to postpone the payment of taxes, including VAT, until next year to strengthen their liquidity position. Hotel taxes will be abolished until the end of 2021.Reductions in bank taxes and state guarantees on loans to eligible companies are designed to increase the opportunities for lending, allowing companies to continue business and protect salary payments.","2020-03-21",null,null,null,null,"Iceland - COVID-19 pandemic: emergency tax measures announced - Tax Research Platform - IBFD, 23-03-2020",null,"2020-03-25"]
["Iceland","VAT","Measure to enhance household cash-flow",null,"Enhanced tax refunds","A temporary extension was announced of the right for owners of residential property to claim reimbursement of 60% of the VAT incurred on the construction of this property. This regime has now been extended to provide full reimbursement of VAT incurred on the labour component of construction, renovation and maintenance services connected to residential property and to vacation real estate (e.g. summer cottages). This measure is further extended to \"public benefit\" organisations such as charities and sports associations. These measures will remain in effect until end 2020.","2020-03-21",null,"2020-12-31",null,null,"Iceland - COVID-19 pandemic: emergency tax measures announced - Tax Research Platform - IBFD, 23-03-2020",null,"2020-03-27"]
["Iceland","Other","Enhanced benefit entitlements",null,"Cash transfers for households","A one-off child benefit payment will be distributed on 1 June 2020 to all families with children under the age of 18. Parents with an average monthly income below ISK 927,000 in 2019 will receive ISK 40,000 per child and those with higher income will receive 20,000 per child.","2020-03-21",null,null,null,null,"Iceland - COVID-19 pandemic: emergency tax measures announced - Tax Research Platform - IBFD, 23-03-2020",null,"2020-03-25"]
["Iceland","Other","Tax policy - support employment","wage subsidy if workers are not laid off","Enhanced or extended eligibility for unemployment benefits","In order to protect jobs and employment relationships between Icelandic workers and their employers, the Government has committed to allow part-time workers to claim up to 75% of unemployment benefits, to avoid job losses. Those who are under threat of losing their jobs will become eligible for unemployment benenefits which allow them to move to part time hours for their employer and claim additional support from the government. The benefit package allows those who cut back to as low as 25% of their previous employment hours or salary to boost the earnings they receive from their employer with government support up to a combined level of ISK 700,000 per month.","2020-03-21",null,null,null,null,"Iceland - COVID-19 pandemic: emergency tax measures announced - Tax Research Platform - IBFD, 23-03-2020",null,"2020-03-25"]
["Iceland","PIT","Measure to enhance business cash-flow",null,"Tax payment deferral","Taxpayers who experience significant operational difficulties in 2020 due to a sudden and unforeseen decrease in income may apply for the deferral of payment for up to three payments of the WHT on wages to be paid between 1 April to 1 December, 2020. The deffered payments should be paid by 15 January 2021.","2020-03-30",null,null,null,null,"Iceland - COVID-19 pandemic_ emergency tax measures – parliament adopts bill on deferral of wage tax payments , IBFD, 01-04-2020",null,"2020-04-04"]
["Iceland","SSCs","Measure to enhance business cash-flow",null,"Tax payment deferral","Taxpayers who experience significant operational difficulties in 2020 due to a sudden and unforeseen decrease in income may defer the payment for up to three payments of social security contributions of which the due date is between 1 April to 1 December, 2020. The deffered payments should be paid by 15 January 2021.","2020-03-30",null,null,null,null,"Iceland - COVID-19 pandemic_ emergency tax measures – parliament adopts bill on deferral of employer social security payments,IBFD, 01-04-2020",null,"2020-04-04"]
["India","PIT","Measure to enhance household cash-flow",null,"Tax filing extension","Income tax returns for FY18-19 due on March 31st are postponed to June 30th. No late fee/penalty should be charged for this period. ","2020-03-24",null,null,null,null,"India - Finance Minister announces several relief measures relating to Statutory and Regulatory compliance matters across Sectors in view of COVID-19 outbreak",null,"2020-03-30"]
["India","VAT","Measure to enhance business cash-flow",null,"Tax filing extension","Businesses with an agreggate annual turnover of less than Rs. 5 Crore can file GST returns for March, April and May 2020 by the last week of June 2020. No interest, late fee and penalty will be charged. Other businesses can also file GST returns by the last week of June 2020, but a reduced rate of interest (9% instead 18%) will be charged in case of late filing (i.e. later than June 30th). ","2020-03-24",null,null,null,null,"India - Finance Minister announces several relief measures relating to Statutory and Regulatory compliance matters across Sectors in view of COVID-19 outbreak",null,"2020-03-30"]
["India","CIT","Measure to enhance business cash-flow",null,"More flexible tax debt repayments","No interest, late fee and penalties will be charged if CIT returns are filed late during the period of April 1st to September 30th. Companies are usually required to create a 20% deposit reserve before April 30th. This will ne postponed to June 30th.","2020-03-24",null,null,null,null,"India - Finance Minister announces several relief measures relating to Statutory and Regulatory compliance matters across Sectors in view of COVID-19 outbreak",null,"2020-03-30"]
["Indonesia","PIT","Measure to enhance household cash-flow",null,"Tax waivers","Exemption for manufacturing workers from income tax. The workers in scope are those who make 200 million rupiah or less a year. ","2020-03-13","2020-04-01","2020-10-01",null,"total USD 8 billion stimulus package","https://www.reuters.com/article/us-health-coronavirus-indonesia-economy/indonesia-to-support-economy-with-8-billion-stimulus-to-counter-virus-impact-idUSKBN2100RC",null,"2020-03-23"]
["Indonesia","CIT","Measure to enhance business cash-flow",null,"CIT rate reductions","30% discount on CIT for manufacturing companies in 19 sectors. ","2020-03-13","2020-04-01","2020-10-01",null,"total USD 8 billion stimulus package","https://www.reuters.com/article/us-health-coronavirus-indonesia-economy/indonesia-to-support-economy-with-8-billion-stimulus-to-counter-virus-impact-idUSKBN2100RC",null,"2020-03-23"]
["Indonesia","Other","Measure to enhance business cash-flow",null,"Tax waivers","Exemption from import taxes for manufacturing companies in 19 sectors.","2020-03-13","2020-04-01","2020-10-01",null,"total USD 8 billion stimulus package","https://www.reuters.com/article/us-health-coronavirus-indonesia-economy/indonesia-to-support-economy-with-8-billion-stimulus-to-counter-virus-impact-idUSKBN2100RC",null,"2020-03-23"]
["Indonesia","VAT","Measure to enhance business cash-flow",null,"Enhanced tax refunds","Acceleration of excess input VAT refunds.The amount made available for the VAT refund will be increased from IDR 1 billion to IDR 5 billion.This facility is applicable for VAT returns for the fisical periods of April to September 2020 which has been filed by 31 October 2020.","2020-03-13","2020-04-01","2020-10-01",null,"total USD 8 billion stimulus package","https://www.reuters.com/article/us-health-coronavirus-indonesia-economy/indonesia-to-support-economy-with-8-billion-stimulus-to-counter-virus-impact-idUSKBN2100RC",null,"2020-03-23"]
["Indonesia","CIT","Measure to enhance business cash-flow",null,"CIT rate reductions","On request by the taxpayer, a 30% reduction in the monthly corporate income tax instalment (i.e. the advance payment) will be provided. This measure will apply for the fiscal period ending on September 2020.","2020-03-21","2020-04-01",null,null,null,"Indonesia - COVID-19 pandemic tax measures, IBFD, 02-04-2020","https://www.pajak.go.id/sites/default/files/2020-03/PMK%2023%20tahun%202020.pdf","2020-04-04"]
["Indonesia","Other consumption taxes","Measure to enhance business cash-flow",null,"Tax waivers","The taxes levied on import will be temporary waived until 30 September 2020, provided that the taxpayer submits the application and it is approved by the tax office,","2020-03-21","2020-04-01",null,null,null,"Indonesia - COVID-19 pandemic tax measures, IBFD, 02-04-2020","https://www.pajak.go.id/sites/default/files/2020-03/PMK%2023%20tahun%202020.pdf","2020-04-04"]
["Indonesia","WHT","Tax policy - support employment",null,"Tax waivers","Advance PIT withholding is waived for businesses for the period of April to September 2020 under certain conditions, such as employers engaged in certain business and employees income that does not exceed IDR 200 million.","2020-03-21","2020-04-01",null,null,null,"Indonesia - COVID-19 pandemic tax measures, IBFD, 02-04-2020","https://www.pajak.go.id/sites/default/files/2020-03/PMK%2023%20tahun%202020.pdf","2020-04-04"]
["Iran","PIT","Measure to enhance household cash-flow",null,"Tax payment deferral","Employees can defer health insurance, tax and utility bill payments for the next three months, while the 3 million poorest Iranians will receive an additional cash subsidy starting from March 17","2020-03-15",null,null,null,null,"https://www.washingtonpost.com/business/on-small-business/iran-to-roll-out-tax-insurance-breaks-for-virus-hit-economy/2020/03/15/2720108a-66e4-11ea-b199-3a9799c54512_story.html",null,"2020-03-23"]
["Iran","Other","Measure to enhance business cash-flow",null,"Other","Banks will  remove restrictions and limits on check payments for businesses. Relief measures covering taxes and insurance for small to medium-sized enterprises were already announced by Iran’s central bank.","2002-03-16",null,null,null,null,"https://www.washingtonpost.com/business/on-small-business/iran-to-roll-out-tax-insurance-breaks-for-virus-hit-economy/2020/03/15/2720108a-66e4-11ea-b199-3a9799c54512_story.html",null,"2020-03-23"]
["Ireland","PIT",null,"To support SME cashflow","More flexible tax debt repayments","The application of interest on late payments in suspended for January and February VAT and both February and March PAYE (employers) liabilities.","2020-03-13","Immediate",null,null,null,"Tax administration (Irish Revenue Commissioners (see here: https://www.revenue.ie/en/corporate/press-office/press-releases/2020/pr-130320-revenue-announce-measures-to-assist-smes-experiencing-cashflow-difficulties-arising-from-covid-19.aspx)",null,"2020-03-23"]
["Ireland","SSCs",null,"Provide income support to people affected by COVID-19","Enhanced and/or extended eligibility of sick-pay","The personal rate of illness benefit will increase from EUR 203 to EUR 305 per week from the first day of illness for workers who have been diagnosed with COVID-19. Payments will also be available to the self-employed. In addition to the illness benefit payment available to those who are medically certified, there is also a COVID-19 Pandemic Unemployment payment of EUR 203 per week for people currently not in work.","2020-03-12","Immediate",null,null,"EUR 2,4 bn","Department of employment affairs and social protection. (see here: https://www.gov.ie/en/publication/99104a-covid-19-coronavirus/)",null,"2020-03-23"]
["Ireland","SSCs",null,"Provide income support to people affected by COVID-19","Enhanced and/or extended eligibility of sick-pay","The current 6-day waiting period for illness benefit will not apply to workers who have been diagnosed with COVID-19","2020-03-12","Immediate",null,null,null,"Department of employment affairs and social protection. (see here: https://www.gov.ie/en/publication/99104a-covid-19-coronavirus/)",null,"2020-03-23"]
["Ireland","SSCs",null,"Provide income support to people affected by COVID-20","Enhanced and/or extended eligibility of sick-pay","The normal social insurance requirements for illness benefits will be waived","2020-03-12","Immediate",null,null,null,"Department of employment affairs and social protection. (see here: https://www.gov.ie/en/publication/99104a-covid-19-coronavirus/)",null,"2020-03-23"]
["Ireland","Property taxes","Other tax policy measure","Provide income support to people affected by COVID-19","Tax payment deferral","Delayed payment of local property tax if payed by annual debit instruction or single debit authority to 21 May 2020.","2020-03-16","Immediate",null,null,null,null,null,"2020-03-23"]
["Ireland","Other","Other tax policy measure","Provide income support to people affected by COVID-19","Tax payment deferral","Delay stamp duty on credit cards to 1 July 2020","2020-03-18","Immediate",null,null,null,null,null,"2020-03-23"]
["Ireland",null,"Measure to support health system",null,"Other","Critical pharmaceutical products and medicines are given a Customs 'green routing' to facilitate uninterrupted importation and supply.",null,null,null,null,null,null,null,"2020-03-23"]
["Ireland",null,"Other non-tax measure",null,"Other","Introduction of a series of emergency measures to protect tenants who have been impacted by Covid-19. Moratoriums on evictions and rent increases are being introduced for the duration of the Covid-19 emergency. The notice period for tenancies of less than six months is also being increased from 28 to 90 days.","2020-03-19",null,null,null,null,null,null,"2020-03-23"]
["Ireland",null,null,"Provide income support to people affected by COVID-19","Wage subsidy paid to the employers","For employers whose business activities are being adversely impacted by the COVID-19 pandemic. It is open to employers who retain staff on payroll; some of the staff may be temporarily not working or some may be on reduced hours and/or reduced pay. The scheme is operational from 26 March. Initially  the subsidy scheme will  refund employers up to a maximum of €410 per each qualifying employee regardless of the employee’s income.  In April the scheme will move to a subsidy payment based on 70% of the weekly average take home pay for each employee up to a maximum of €410. The subsidy is based on an employee's pay after tax.","2020-03-26","Immediate","The scheme is expected to last 12 weeks from 26 March 2020.",null,null,"https://revenue.ie/en/corporate/communications/covid19/temporary-covid-19-wage-subsidy-scheme.aspx",null,"2020-04-04"]
["Isle of Man","SSCs","Measure to enhance business cash-flow",null,"Other","National insurance contributions holiday of secondary Class 1 Contributions for relevant sectors(tourism and hospitality, catering and entertainment, and companies involved with logistics of goods to and from the Island) applicable to March 2020 remittances. The potential extension of the measure for 2 additional months.","2020-03-18",null,null,null,null,"Isle of Man-COVID-19 pandemic- emergency tax measures – national insurance contributions holiday for employers, IBFD, 20-03-2020",null,"2020-03-23"]
["Isle of Man","VAT","Measure to enhance business cash-flow",null,"Tax payment deferral","Deferral of VAT payments which are due between 23 March and 30 June 2020. The payment of the deferred VAT amount must be made before 31 March 2021. No interest will be charged.","2020-03-23",null,null,null,null,"Isle of Man - COVID-19 pandemic_ emergency tax measures – VAT deferral payment for businesses, IBFD, 24-03-2020","Coronavirus - VAT deferred payments, Government of Isle of Man, 23-03-2020","2020-03-25"]
["Israel",null,"Measure to enhance business cash-flow",null,"Loan or guarantee scheme","Loans up to ILS 500,000 (or 8% of turnover if higher) to SMEs hit by the virus, with a 85% government guarantee",null,null,null,null,null,null,null,"2020-03-23"]
["Israel",null,"More generous cash transfers ",null,"Enhanced or extended eligibility for unemployment benefits","Unemployment benefits for Tour guides. Unemployment benefits for salaried workers on unpaid vacation from day 1. Dismissed workers who worked for 6 months will be able to collect unemployment benefits (previously 12 months).",null,null,null,null,null,null,null,"2020-03-23"]
["Israel",null,"More generous cash transfers ",null,"Subsidy of non-wage business costs","grant of ILS 6,000 for all small businesses with annual turnover up to ILS 300,000",null,null,null,null,null,null,null,"2020-03-23"]
["Israel","VAT and SSC","Measure to enhance business cash-flow",null,"Tax payment deferral","Deferral of VAT and SSC payments from March to April",null,null,null,null,null,null,null,"2020-03-23"]
["Israel","Other","Measure to enhance business cash-flow",null,"Tax payment deferral","Local authorities business tax postponed by a month",null,null,null,null,null,null,null,"2020-03-23"]
["Italy","Multiple taxes","Measure to enhance business cash-flow","CIT and PIT measure","Tax payment deferral","Suspension of tax payments for individuals and firms resident in the 11 municipalities of the so-called Red Zone (50 000 inhabitants of the area initially hit by the virus and subject to a complete ban of individual movements) in the period 21 February until 30 April 2020.",null,"2020-03-02",null,null,"Global cost of measures around EUR 25 billions",null,null,"2020-03-23"]
["Italy","Other",null,null,"More flexible tax debt repayments","The payment deadline for executive assessment proceedings, tax demands and resolutions of pending tax disputes is posponed to 31st of May, 2020",null,"2020-03-02",null,null,"Global cost of measures around EUR 25 billions",null,null,"2020-03-23"]
["Italy","SSCs",null,null,"Tax payment deferral","The payment of employers' and employees' social securiy contributions as well as employees' PIT withholdings  for tourist sector operators is suspended until 30 April 2020 for the entire country.",null,"2020-03-02",null,null,"Global cost of measures around EUR 25 billions",null,null,"2020-03-23"]
["Italy","Multiple taxes",null,null,"Tax payment deferral","Tax and SSC payments for March and April, as well as VAT payments for March, are suspended for all firms in the most affected sectors (tourism, transport, catering, entertainement, sport and education). \nThis suspension also extends to firms in all sectors with revenues under 2 million euros.\nIndependently from this revenue threshold, firms and self employed working in  provinces mainly affected by the emergency (namely Bergamo, Cremona, Lodi and Piacenza) will benefit from a suspension of their VAT payments. ",null,"2020-03-17",null,null,"Global cost of measures around EUR 25 billions",null,null,"2020-03-23"]
["Italy","Other",null,null,"Subsidies for the self-employed","For March 2020, employees operating in the entertainment, agricultural and touristic sector as well as self-employed workers are provided a lump sum benefit of 600 euros which does not have to be included in taxable income.",null,"2020-03-17",null,null,"Global cost of measures around EUR 25 billions",null,null,"2020-03-23"]
["Italy","SSCs",null,null,"Tax payment deferral","Social security contributions due by households for domestic workers are suspended until 31st May 2020",null,"2020-03-17",null,null,"Global cost of measures around EUR 25 billions",null,null,"2020-03-23"]
["Italy",null,null,null,"Subsidy of non-wage business costs","Introduction of several tax credits: \n- 60% over the rent paid by retailers during March 2020\n- 50% over the total amount of expenditures incurred to sanitize firms, stores and working tools.\n- 30% over total investments concerning advertising in the publishing sector\n- 20% computed based on taxes paid in advance by firms and referred to forthcoming revenues, in the case in which the advance payments no longer correspond to actual profits/ revenues.",null,"2020-03-17",null,null,"Global cost of measures around EUR 25 billions",null,null,"2020-03-23"]
["Italy","Other",null,null,"Tax payment deferral","Payments of fees due by firms operating in the sector of betting are postponed to 31st May 2020.",null,"2020-03-17",null,null,"Global cost of measures around EUR 25 billions",null,null,"2020-03-23"]
["Italy","PIT",null,"PIT and CIT","Other","Tax deductions of 30% for charitable donations linked to the COVID19 emergency.",null,"2020-03-17",null,null,"Global cost of measures around EUR 25 billions",null,null,"2020-03-23"]
["Italy","Other",null,null,"Tax payment deferral","Payments of harbour taxes and fees are suspended up to 31st July 2020 for firms operating in the shipping sector.",null,"2020-03-17",null,null,"Global cost of measures around EUR 25 billions",null,null,"2020-03-23"]
["Jamaica","VAT","Tax policy - support consumption",null,"Change in VAT rates","Cut in General Consumption Tax rate from 16.5% to 15%.",null,null,null,null,null,"https://www.accordancevat.com/eu/covid-19-vat-measures/",null,"2020-03-23"]
["Japan","Multiple taxes","Other tax policy measure","In order to prevent spread of infection at venues where people visit to file tax returns","Tax filing extension and tax payment deferral","Deadline extension (from mid-March to mid-April) for personal income tax, gift tax and consumption tax (VAT) return filing and payment.","2020-02-27","2020-02-27",null,null,null,null,null,"2020-03-23"]
["Japan",null,"Measure to enhance business cash-flow",null,"Tax payment deferral","Deferral of tax payments for people and businesses negatively impacted by COVID-19. ","2020-03-09","2020-03-09",null,null,null,null,null,"2020-03-23"]
["Jersey",null,null,null,"Tax payment deferral","Deferal of the payment of social security contributions and GST payments. The postponement of GST payments relates to monthly and quarterly returns for the accounting periods ending in March, April, May and June. The postponement is conditional on returns continuing to be filed on time for these accounting periods. Businesses and individuals can choose to defer their social security contribution payments for the payments due in April and July (the measure might possibly be extended over time). Taxpayers who foresee problems paying income tax could obtain a change in the payment time schedule, on a case-by-case basis.","2020-03-18",null,null,null,null,"\nGovernment support for businesses;\nAdvice for businesses on coronavirus; and\nCoronavirus tax help\nhttps://www.gov.je/News/2020/Pages/businesssupport.aspx",null,"2020-03-25"]
["Jersey","VAT","Tax policy - support employment",null,"Other","A temporary zero-rating of the supply of staff to facilitate employers who keep people in employment and use them flexibly to support other businesses. The measure applies to all supplies of staff made in Jersey by GST registered businesses, which take place between 19 March and 20 September. ",null,null,null,null,null,null,null,"2020-03-25"]
["Jordan","VAT","Measure to enhance business cash-flow",null,"Tax payment deferral","The collection of sales tax will be postponed until the date goods are sold. This applies to all local supplies as well as imports of food, medicine and health related goods.",null,"2020-03-20",null,null,null,"https://www.ey.com/gl/en/services/tax/international-tax/alert--jordan-announces-economic-measures-to-reduce-the-impact-of-covid-19","https://globalvatonline.pwc.com/covid-19-summary","2020-04-01"]
["Kazakhstan","Other consumption taxes","Measure to enhance business cash-flow",null,"Tax waivers","Exported fuel exempted from excise tax until December 2020.","2020-03-30",null,"2020-12-31",null,null,"Kazakhstan - COVID-19 pandemic_ emergency tax measures announced, IBFD, 31-03-2020","https://cis-legislation.com/document.fwx?rgn=123262\n","2020-04-01"]
["Kazakhstan","VAT","Tax policy - support consumption",null,"Change in VAT rates","VAT rate for imported and domestically sold \"socially significant\" alimentary goods will be reduced to 8% (standard rate is 12%) until 1 October 2020.",null,null,null,null,null,"Kazakhstan - COVID-19 pandemic_ emergency tax measures announced, IBFD, 31-03-2020","https://cis-legislation.com/document.fwx?rgn=123262\n","2020-04-01"]
["Kazakhstan","Property taxes","Measure to enhance business cash-flow",null,"Tax waivers","The property tax rate will be reduced to  0% for property used in tourism, catering and the hotel sector.",null,null,null,null,null,"Kazakhstan - COVID-19 pandemic_ emergency tax measures announced, IBFD, 31-03-2020","https://cis-legislation.com/document.fwx?rgn=123262\n","2020-04-01"]
["Kazakhstan","All taxes +SSCs","Measure to enhance business cash-flow",null,"Tax payment deferral","Deferral of all taxes and social security contributions for SMEs and micro-enterprises until 1 June 2020.",null,null,null,null,null,"Kazakhstan - COVID-19 pandemic_ emergency tax measures announced, IBFD, 31-03-2020","https://cis-legislation.com/document.fwx?rgn=123262\n","2020-04-01"]
["Kenya","VAT","Measure to enhance business cash-flow",null,"Enhanced tax refunds","Accelerated refund of verified excess input VAT claims amounting to KES 10 billion, to be made within 3 weeks or to be offset against VAT liabilities.","2020-03-26",null,null,null,null,"Tax News Service, IBFD, 26 March 2020","https://research.ibfd.org/#/doc?url=/data/tns/docs/html/tns_2020-03-26_ke_3.html","2020-03-27"]
["Kenya","VAT","Tax policy - support consumption",null,"Change in VAT rates","Reduction of the VAT standard rate from 16% to 14%.","2020-03-26","2020-04-01",null,null,null,"Tax News Service, IBFD, 26 March 2020","https://research.ibfd.org/#/doc?url=/data/tns/docs/html/tns_2020-03-26_ke_3.html","2020-03-27"]
["Kenya","PIT","Tax policy - support employment",null,"Tax waivers","Introduction of a 100% tax relief for persons earning a gross monthly income of up to KES 24,000.","2020-03-26",null,null,null,null,"Tax News Service, IBFD, 26 March 2020",null,"2020-03-27"]
["Kenya","PIT","Tax policy - support employment",null,"PIT rate reductions","Reduction in the top income tax rate for resident individuals (pay as you earn) from 30% to 25%.","2020-03-26",null,null,null,null,"Tax News Service, IBFD, 26 March 2020",null,"2020-03-27"]
["Kenya","CIT","Tax policy - support investment",null,"CIT rate reductions","Reduction in the resident taxpayers' standard corporate income tax rate from 30% to 25%.","2020-03-26",null,null,null,null,"Tax News Service, IBFD, 26 March 2020",null,"2020-03-27"]
["Kenya",null,"Tax policy - support investment",null,"CIT rate reductions","Reduction in the turnover tax rate from 3% to 1%.","2020-03-26",null,null,null,null,"Tax News Service, IBFD, 26 March 2020",null,"2020-03-27"]
["Kenya","Other","More generous cash transfers ",null,"Cash transfers for households","Payment of Kshs 10 Billion (EUR 85M) to the elderly, orthans and other vulnerable members of society. ","2020-03-25",null,null,null,null,null,null,"2020-03-27"]
["Korea","CIT","Measure to enhance business cash-flow",null,"CIT rate reductions","\nDoubled special tax cuts for small & medium businesses in infected areas. The maximum rate of special tax reduction will be doubled (from15% to 30%) for small & medium businesses in Deagu, Gyeongsan, Bonghwa, and Chungdo. This will reduce income tax or corporate tax by 60% for small businesses and 30% for medium businesses. It applies to all industries except the speculative entertainment, bar, real estate rental business, etc.","2020-03-17",null,null,"340 billion won",null,null,null,"2020-03-30"]
["Korea","CIT","Tax policy - support consumption",null,"Enhanced loss offset provisions","The amount of entertainment expenses that exceed a certain level is not to be counted as losses. The rate which the level is calculated by multiplying the amount of gross receipts for a business year with will be temporarily raised as below in 2020.\n - (Amount of Gross receipts) Rates\n - (10 billion won or less) 0.3% → 0.35%\n - (Over 10 ~ 50 billion won or less) 0.2% → 0.25%\n - (Over 50 billion won) 0.03% → 0.06%","2020-03-17",null,null,null,null,null,null,"2020-03-30"]
["Korea","PIT","Tax policy - support consumption",null,"Other","Wage and salary income earners are allowed income deduction equivalent to 15% of credit expenditure and 30% of debit card and cash receipt expenditure exceeding 25% of total salaries and wages. The income deduction rate applied on expenditure from March to June 2020 will be  temporarily doubled.\n -  deduction rates\n - (credit card expenditure) 15% → 30%\n - (debit card, cash receipt expenditure) 30% → 60%\n - (traditional market, public transport) 40% → 80%","2020-03-17",null,null,null,null,null,null,"2020-03-30"]
["Korea","PIT","Measure to enhance business cash-flow","A special tax credit related to the voluntary reduction of the rent","Other","\nIn the case where the leaseholder voluntarily reduces the rent to a small merchant tenant, a tax amount equivalent to 50% of the reduction of the rent in the first half of 2020 will be deducted from income tax or corporation tax.","2020-03-17",null,null,null,null,null,null,"2020-03-30"]
["Korea","Other consumption taxes","Tax policy - support consumption","Individual Consumption Tax lowered when purchasing vehicles","Other","\nFor consumers who purchase a car from March to June 2020, the individual consumption tax will be temporarily reduced by 70% (i.e. the tax rate will be 1.5% rather than 5%).","2020-03-17",null,null,null,null,null,null,"2020-03-30"]
["Korea","VAT","Measure to enhance business cash-flow",null,"Other","the turnover threshold for the application of the simplified VAT regime for small businesses has been increased from KRW 30 million to KRW 80 million until the end of 2021. In addition, businesses with a turnover below KRW 48 million will be exempt from VAT during the period.","2020-03-17",null,null,"710 billion won",null,null,null,"2020-03-30"]
["Kosovo","Property taxes","Measure to enhance business cash-flow",null,"Tax payment deferral","The invoicing payment of the first instalment of the immovable property tax will be postponed","17-18/03/2020",null,null,null,null,"Kosovo - COVID-19 pandemic_ emergency tax measures, IBFD, 23-03-2020",null,"2020-03-25"]
["Laos","PIT","Measure to enhance household cash-flow",null,"Tax waivers","Both State and private employees with salaries up to LAK 5 million (USD 550) will be exempted from personal income tax  for the period from April 2020 to June 2020.","2020-04-02",null,null,null,null,"http://www.vdb-loi.com/analysis/covid-19-the-lao-pdr-government-announces-new-economic-policy-measures/",null,"2020-04-06"]
["Laos","CIT","Measure to enhance business cash-flow",null,"Tax waivers","All microenterprises will be exempted of corporate income tax for the period from April 2020 to June 2020.","2020-04-02",null,null,null,null,"http://www.vdb-loi.com/analysis/covid-19-the-lao-pdr-government-announces-new-economic-policy-measures/",null,"2020-04-06"]
["Laos","CIT","Measure to enhance business cash-flow",null,"Tax payment deferral","Postponement of tax payments for the tourism sector for 3 months, effective from April 2020.","2020-04-02",null,null,null,null,"http://www.vdb-loi.com/analysis/covid-19-the-lao-pdr-government-announces-new-economic-policy-measures/",null,"2020-04-06"]
["Laos","Other consumption taxes","Measure to support health system",null,"Other","Exemption from import duties, taxes and other fees on the import of all goods for use in prevention and treatment of COVID-19.","2020-04-02",null,null,null,null,"http://www.vdb-loi.com/analysis/covid-19-the-lao-pdr-government-announces-new-economic-policy-measures/",null,"2020-04-06"]
["Laos","SSCs","Measure to enhance business cash-flow",null,"Tax payment deferral","Delay in payment of security contributions of affected businesses from April to June 2020.","2020-04-02",null,null,null,null,"http://www.vdb-loi.com/analysis/covid-19-the-lao-pdr-government-announces-new-economic-policy-measures/",null,"2020-04-06"]
["Latvia","VAT","Measure to enhance business cash-flow",null,"Enhanced tax refunds","Refund of approved excess input VAT refund claims to all taxpayers within 30 days after submission of VAT return; plus refund of excess input VAT credits that has been carried forward from previous periods. ","2020-03-17","2020-04-01","2020-12-31","EUR 60 million",null,null,null,"2020-03-23"]
["Latvia","PIT","Measure to enhance business cash-flow",null,"Tax waivers","Exemption from the advance payments for the taxation year 2020. Within a taxation year, the taxpayer may voluntarily make advance payments of personal income tax for the taxation year 2020. ","2020-03-17","2020-04-01","2020-12-31","EUR 30-35 million",null,null,null,"2020-03-23"]
["Latvia","all taxes","Measure to enhance business cash-flow",null,"Tax payment deferral","Extending the rights of the tax administration to divide into time periods or to defer the payment of outstanding taxes for a time period of up to three years for taxpayers in sectors, which have been affected by the Covid-19. This policy measure is now under consideration.","2020-03-17","2020-04-01","2020-12-31","EUR 211 million",null,null,null,"2020-03-23"]
["Lithuania",null,"Wage subsidy",null,"Wage subsidy paid to the employers","In order to incentivise employers to safeguard jobs, government will cover part of the salary of employees that are working less, or not at all, as a result of COVID-19. The employee should be guaranteed a payment not lower than the minimum monthly salary (MMS). The wage subsidy, which is 60% of the worker's salary, has a maximum of one MMS. For the economic sectors that are affected the most by the crisis (e.g. because government has put the sector in quarantine), the wage subsidy is increased to 90% of the worker's salary (with the maximum of one MMS). The employer who elects for the wage subsidy regime is obliged to keep the worker for at least 3 months afterwards.","2020-03-16","2020-03-18",null,null,"EUR 250 million",null,null,"2020-03-23"]
["Lithuania",null,"More generous cash transfers ",null,"Enhanced and/or extended eligibility of sick-pay","Individuals who take care of children, elderly people, disabled individuals and individuals with chronic diseases who are affected by the virus-mitigation measures taken by government will receive a sickness benefit.","2020-03-16","2020-03-18",null,null,"EUR 200 million",null,null,"2020-03-23"]
["Lithuania",null,"More generous cash transfers ",null,"Subsidies for the self-employed","Self-employed workers who paid social insurance contributions for at least 3 months in the last year and who have lost their work as a result of the crisis, will receive a flat rate sickness benefit equal to 1 amount of minimum consumption needs per month (EUR 257)","2020-03-16","2020-03-18",null,null,"EUR 50 million",null,null,"2020-03-23"]
["Lithuania",null,"Measure to enhance business cash-flow",null,"Tax payment deferral","Possibility to defer tax liabilities or pay in instalments; no fines and no default interest for failure to comply with tax obligations in a timely manner.",null,null,null,null,null,null,null,"2020-03-23"]
["Lithuania","Property taxes","Measure to enhance business cash-flow",null,"Tax waivers","Central government will recommend municipalities from exemption taxpayers from taxes levied on business property and land",null,null,null,null,null,null,null,"2020-03-23"]
["Luxembourg","CIT","Measure to enhance business cash-flow",null,"Tax filing extension and tax payment deferral","Companies and self-employed individuals that realize income from a profession, or commercial or agricultural activities can request help if they are facing liquidity issues due to COVID-19. Eligible taxpayers can file a request for: (1) cancellation (annulation) of the first and second quarterly advance payments for both (corporate) income tax and municipal business tax for 2020; and (2) a four-month extension to the deadline for the payment of (corporate) income, municipal business and net wealth taxes due after 29 February 2020, without any penalty for late payment. The tax authorities will automatically approve all eligible requests. Authorities have also extended the deadline to file both corporate and individual (personal) income tax returns to 30 June 2020. ",null,null,null,null,null,"https://impotsdirects.public.lu/fr/archive/newsletter/2020/nl17032020.html ",null,"2020-03-23"]
["Luxembourg","VAT","Measure to enhance business cash-flow","To satisfy the liquidity needs of around 20,000 companies","Tax filing extension","Extension of deadlines for submission of VAT returns and associated VAT payments. Excess input VAT credits below EUR 10,000 will be reimbursed immediately. Until new measures have been passed, the Luxembourg VAT authorities have asked companies to communicate with them electronically, in so far as is possible.",null,null,null,null,null,null,null,"2020-03-23"]
["Luxembourg","PIT","Measure to enhance business cash-flow",null,"Subsidies for the self-employed","Self-employed individuals that realize income from a profession, or commercial or agricultural activities can request help if they are facing liquidity issues due to COVID-19. Authorities have also extended the deadline to file individual (personal) income tax returns to 30 June 2020. ",null,null,null,null,null,"https://impotsdirects.public.lu/fr/archive/newsletter/2020/nl17032020.html ",null,"2020-03-23"]
["Malaysia","CIT","Measure to enhance business cash-flow","Various measures proposed to help alleviate cashflow pressures on affected businesses, particularly in the tourism sector","Tax payment deferral","These measures include deferment of tax instalments (for a six-month period), allowing companies to revise their tax estimates early, exemption from the Human Resource Development Fund (HRDF) levy, and exempting hotels from service tax.","2020-02-27",null,null,null,"total RM20 billion (USD 4.6 billion) stimulus package","https://www.ey.com/en_my/news/2020/02/the-2020-economic-stimulus-package-tackling-the-impact-of-covid-19",null,"2020-03-23"]
["Malaysia","PIT","Measure to support health system",null,"Other","Special allowances will be given to medical personnel and immigration staff.","2020-02-27",null,null,null,"total RM20 billion (USD 4.6 billion) stimulus package","https://www.treasury.gov.my/index.php/en/budget/pre2020.html",null,"2020-03-23"]
["Malaysia","SSCs","Tax policy - support consumption","Various measures introduced to boost local consumption and stimulate domestic tourism","Other","Proposed reduction of 4 percentage points in EPF contribution by employees from April to December 2020, potentially unlocking up to RM10 billion to shore up domestic consumption, whilst not adding additional pressure on the budget deficit","2020-02-27",null,null,null,"total RM20 billion (USD 4.6 billion) stimulus package","https://www.ey.com/en_my/news/2020/02/the-2020-economic-stimulus-package-tackling-the-impact-of-covid-19",null,"2020-03-23"]
["Malaysia","CIT","Tax policy - support investment","Attracting quality investments","Other","The Stimulus Package reiterates and accelerates certain earlier commitments aimed at attracting and encouraging quality investments in Malaysia, including accelerating projects such as the 1400MW solar power generation bids, which are expected to generate 25,000 new jobs and RM5 billion in private investments. The RM3 billion National Fiberisation and Connectivity Plan (NCFP) will also be implemented.","2020-02-27",null,null,null,"total RM20 billion (USD 4.6 billion) stimulus package","https://www.treasury.gov.my/index.php/en/budget/pre2020.html",null,"2020-03-23"]
["Malaysia","CIT","Tax policy - support investment","Spur private investments","Loan or guarantee scheme","To spur private investments, loans / financing facilities have been proposed, together with tax incentives such as accelerated capital allowances for machinery and equipment including ICT assets, tax deduction of up to RM300,000 on renovation and refurbishment costs, and import duty and sales tax exemptions on machinery and equipment used in port operations.","2020-02-27",null,null,null,"total RM20 billion (USD 4.6 billion) stimulus package","https://www.ey.com/en_my/news/2020/02/the-2020-economic-stimulus-package-tackling-the-impact-of-covid-19",null,"2020-03-23"]
["Malta","CIT","Measure to enhance business cash-flow",null,"Enhanced tax refunds","A scheme is to be launched through which refunds wll be given for expenses that business incur when investing in teleworking facilities","2020-03-12",null,null,null,null,"https://newsbook.com.mt/en/latest-official-updates-on-covid-19-in-malta/",null,"2020-03-23"]
["Malta","VAT+PIC+CIT+SSCs","Measure to enhance business cash-flow",null,"Tax payment deferral","March and April payments of social security contributions, Final Settlement System (FSS)\ntax, VAT and provisional income tax have been postponed to a date which is still to be\ndetermined. This postponement of taxes shall apply to operators in the hospitality, tourism\nand manufacturing industries","2020-03-14",null,null,null,null,"Malta - COVID-19 pandemic_ emergency tax measures, IBFD, 23-03-2020",null,"2020-03-25"]
["Malta","PIT, VAT, NI","Measure to enhance business cash-flow","Tax deferral","Tax payment deferral","Tax due in March and April for PIT, VAT and NI deferred to a later date.","2020-03-19",null,null,null,null,"Department of Information Press Release 200520 of 18 March 2020; Malta Enterprise Covid-19 information website",null,"2020-03-31"]
["Malta","VAT","Measure to enhance business cash-flow",null,"Enhanced tax refunds","Speed up of payments (e.g. VAT refunds) to private industry to sustain the financial liquidity of employers and self-employed.","2020-03-23",null,null,null,null,"Department of Information Press Release 200549 of 24 March 2020; Malta Enterprise Covid-19 information website",null,"2020-03-31"]
["Malta","Other","Measure to enhance business cash-flow",null,"Other","Employers with teleworking workers are entitled to 45% refund of costs for investing in ICT facilities (up to EUR 500 per worker). Employers are only eligible if they did not have employees with active teleworking agreement prior to the 15th of February 2020.","2020-03-12",null,null,null,null,"Malta Enterprise Covid-19 information website",null,"2020-03-31"]
["Malta","Other","Measure to enhance business cash-flow","Easing of loan provision to SMEs","Loan or guarantee scheme","€900 million government bank guarantees: The bank guarantees will be made available to entities in order to open new lines of credits and loans that would give companies additional liquidity (up to €4.5 billion in total). The Malta Development Bank will be giving the necessary guarantees for commercial banks to give loans to the business entities.","2020-03-19",null,null,null,null,"Department of Information Press Release 200520 of 18 March 2020; Malta Enterprise Covid-19 information website",null,"2020-03-31"]
["Malta","Other","Measure to enhance business cash-flow","Aim to retain employees","Wage subsidy paid to the employers","Business operating in a sector whose operations were suspended due to government decisions will receive up to five days payment for each employee based on a salary of €800 per month. This includes all self-employed. Employees on part-time basis will be eligible for €500 per month.","2020-03-24",null,null,null,null,"Department of Information Press Release 200549 of 24 March 2020; Malta Enterprise Covid-19 information website",null,"2020-03-31"]
["Malta","Other","Measure to enhance business cash-flow","Aim to retain employees","Wage subsidy paid to the employers","Business operating in sectors whose operation was adversely affected will receive 1 day a week payment for each employee equivalent to €160 per month. Part-time employees will be eligible to one day’s salary per week, equivalent to €100 per month. In the case of Gozo based businesses this will increase to two days’ salary per week equivalent to €320 per month for full time employees, and €200 per month for part time employees. Self-employed who have employees will benefit from two-days salary per week equivalent to €320 per month. This also applies to self-employed based in Gozo.","2020-03-24",null,null,null,null,"Department of Information Press Release 200549 of 24 March 2020; Malta Enterprise Covid-19 information website",null,"2020-03-31"]
["Malta","Other","Measure to enhance household cash-flow","Measure to enhance household cashflow","Cash transfers for households","Parents who both work in the private sector and requires one of the parents to stay at home to take care of school-aged children will receive a direct payment of €166.15 per week if working full-time or €103.85 per week if working part-time, provided that they cannot carry out their functions through teleworking arrangements. This measure also applies for single parent families who have school-aged children.","2020-03-19",null,null,null,null,"Department of Information Press Release 200520 of 18 March 2020; Malta Enterprise Covid-19 information website",null,"2020-03-31"]
["Malta","Other","Measure to enhance household cash-flow","Measure to enhance household cashflow","Cash transfers for households","Persons with Disability who work in the private sector and are duly registered with Jobsplus, may opt to stay home for health and safety reasons will receive a direct payment of €166.15 per week if working full-time or €103.85 per week if working part-time.","2020-03-19",null,null,null,null,"Department of Information Press Release 200520 of 18 March 2020; Malta Enterprise Covid-19 information website",null,"2020-03-31"]
["Malta","Other","Measure to enhance business and household cash-flow","Grant","Enhanced and/or extended eligibility of sick-pay","Employers who have or had a member of their staff (including themselves) on mandatory quarantine leave in accordance with the directives of the Health Authority are entitled to a one-off lump sum grant of €350. This grant is also granted to full-time employees who are in quarantine due to possible contact with individuals that are risk of infection, such as living in same household or same workplace.","2020-03-19",null,null,null,null,"Department of Information Press Release 200520 of 18 March 2020; Malta Enterprise Covid-19 information website",null,"2020-03-31"]
["Malta","SSC","Enhanced benefit entitlements","Measure to enhance household cashflow","Enhanced or extended eligibility for unemployment benefits","Employees who had their full-time employment terminated as of 9th March 2020 as a result of COVID-19 will be eligible for the Contributory Unemployment Benefit and will receive a direct payment of €166.15 if work was full-time or €103.85 per week if work was part-time.","2020-03-19",null,null,null,null,"Department of Information Press Release 200520 of 18 March 2020; Malta Enterprise Covid-19 information website",null,"2020-03-31"]
["Mauritius","CIT","Tax policy - support investment",null,null,"The Investment Support Program will issue corporate guarantees to commercial banks so they continue lending to businesses affected by the pandemic. In addition, companies will have the possibility of having a double tax deduction for investments in equipment.","2020-03-13","2020-03-23","2020-07-31",null,null,"https://www.lexpress.mu/node/372336",null,"2020-03-23"]
["Mauritius","Other consumption taxes","Tax policy - support consumption",null,null,"“Passenger fees” on air tickets for tourists from South Africa, Réunion and Australia will be suspended until June 30, 2020.","2020-03-13",null,"2020-06-30",null,null,"https://www.lexpress.mu/node/372336",null,"2020-03-23"]
["Mexico","Property taxes","Measure to enhance business cash-flow",null,null,"The Mexico City Government extended the deadline to obtain a discount on the payment of the Tax on Vehicle Ownership from the end of March to the end of April. The City Government also announced the deferral of tax returns and payments obligations included in the Mexico City Tax Code, extending the deadline to the end of the month. Tax inspection acts were suspended from March 23 to April 19. In addition, the State of Mexico also extended the deadline for the payment of the Tax on Vehicle Ownership to the end of June",null,null,null,null,null,null,null,"2020-03-25"]
["Mexico",null,"Measure to enhance business cash-flow",null,null,"The Government of the State of Sonora announced for March and April a 50% discount for the payment of payroll tax for companies with up to 50 employees and a 100% discount for the Tax on Lodging. The State Government also announced the deferral for the payment of permits for the sale of alcoholic beverages and for the revalidation of vehicles permits, and also the suspension of tax inspection acts",null,null,null,null,null,null,null,"2020-03-25"]
["Moldova","CIT","Measure to enhance business cash-flow",null,"Tax payment deferral","Postponement of payments of corporate income tax","2020-03-17",null,null,null,null,"Moldova-COVID-19 pandemic- emergency tax measures announced, IBFD, 19-03-2020",null,"2020-03-23"]
["Moldova","VAT","Tax policy - support consumption",null,"Change in VAT rates","Reduction of the VAT rate for services and food supplied by entities providing hotel and restaurant services.","2020-03-17",null,null,null,null,"Moldova-COVID-19 pandemic- emergency tax measures announced, IBFD, 19-03-2020",null,"2020-03-23"]
["Moldova","PIT+SSCs","Tax policy - support employment",null,"Enhanced tax refunds","Companies that had to stop economic activities following the decision of the government, and who have kept workers on their payroll, will be refunded 100% for the individual income tax withheld on the salaries and social security contributions paid.","2020-03-30",null,null,null,null,"Moldova - COVID-19 pandemic_ emergency tax measures - additional measures announced,IBFD, 31-03-2020",null,"2020-04-01"]
["Moldova","PIT+SSCs","Tax policy - support employment",null,"Wage subsidy paid to the employers","Companies that stopped their economic activities, either partly or fully, but this was not based on a government decision, and who have kept their workers on their payroll, will be refunded for 60% of the individual income tax withheld and social security contributions paid.","2020-03-30",null,null,null,null,"Moldova - COVID-19 pandemic_ emergency tax measures - additional measures announced,IBFD, 31-03-2020",null,"2020-04-01"]
["Moldova","Other","More generous cash transfers ",null,"Enhanced or extended eligibility for unemployment benefits","Individuals who have worked in a company for at least 9 months and have\nlost their employment will have their unemployment allowance increased to up to 60-80% of the salary earned from their last employment.","2020-03-30",null,null,null,null,"Moldova - COVID-19 pandemic_ emergency tax measures - additional measures announced,IBFD, 31-03-2020",null,"2020-04-01"]
["Moldova","Other","More generous cash transfers ",null,"Cash transfers for households","Individuals who have not worked in a company for at least 9 months or individuals who have not had a permanent employment will receive a financial support up to MDL 2,775.","2020-03-30",null,null,null,null,"Moldova - COVID-19 pandemic_ emergency tax measures - additional measures announced,IBFD, 31-03-2020",null,"2020-04-01"]
["Moldova","Other","Measure to support health system",null,"Other","Public services employees(doctors, nurses) who have been tested positively of COVID-19 will be granted a lump-sum payment of MDL 16,000.","2020-03-30",null,null,null,null,"Moldova - COVID-19 pandemic_ emergency tax measures - additional measures announced,IBFD, 31-03-2020",null,"2020-04-01"]
["Monaco","VAT","Measure to enhance business cash-flow",null,"Tax payment deferral","Deferral of tax payments for two months provided that the reporting obligations have been respected (i.e. taxpayers are required to file tax declarations, but the payment of tax can be deferred).",null,null,null,null,null,"https://en.service-public-entreprises.gouv.mc/Aids-and-development/Assistance/COVID19/Support-for-Monegasque-businesses-affected",null,"2020-03-23"]
["Monaco","SSCs","Tax policy - support employment",null,"More flexible tax debt repayments","Employers and self-employed workers who are experiencing a significant drop in activity due to the Covid-19 pandemic can contact the Social Security Contributions Collection Office to request staggered payment of their contributions. The request will be handled on a case-by-case basis.",null,null,null,null,null,"https://en.service-public-entreprises.gouv.mc/Aids-and-development/Assistance/COVID19/Support-for-Monegasque-businesses-affected",null,"2020-03-23"]
["Montenegro","PIT","Measure to enhance business cash-flow",null,"Tax payment deferral","Deferral of the payment of personal income tax and social security contributions as well as\nother tax liability (free of interest charge or any other sanctions for late payment) for a period of 90 days.","2020-03-19",null,null,null,null,"Montenegro - COVID-19 pandemic_ emergency tax measures – tax and financial measures announced, IBFD, 23-03-2020",null,"2020-03-25"]
["Montenegro","SSCs","Measure to enhance business cash-flow",null,"Tax payment deferral","Deferral of the payment of personal income tax and social security contributions as well as any other tax liability (free of interest charge or any other sanctions for late payment).","2020-03-19",null,null,null,null,"Montenegro - COVID-19 pandemic_ emergency tax measures – tax and financial measures announced, IBFD, 23-03-2020",null,"2020-03-25"]
["Montenegro","Other","More generous cash transfers ",null,"Cash transfers for households","One-off financial support in the amount of EUR 50 to beneficiaries of material assistance and beneficiaries of pension and disability insurance who receive the minimum pension.",null,null,null,null,null,null,null,"2020-04-01"]
["Montenegro",null,"Other non-tax measure",null,"Deferral of household fixed costs","Deferral of loan repayment at the request of the individual or business with all banks, micro-credit institutions and the Investment and Development Fund of Montenegro for a period of 90 days.",null,"2020-03-20",null,null,null,null,null,"2020-04-01"]
["Morroco","PIT","Other tax policy measure","Measure to support the Special Fund for Pandemic Management","Other","The donations in favour of the Special Fund for Pandemic Management are deductible for income tax purposes.","2020-03-17",null,null,null,null,"https://portail.tax.gov.ma/wps/wcm/connect/ca2324a9-8dbf-4690-be25-5cf4284c23d7/communiqu%C3%A9+dons+FGP.pdf?MOD=AJPERES&CACHEID=ca2324a9-8dbf-4690-be25-5cf4284c23d7",null,"2020-04-06"]
["Morroco","CIT","Measure to enhance business cash-flow",null,"Tax payment deferral","Deferral from the 31st March to 30th June 2020 of all tax obligations for enterprises which have an annual turnover of less than MAD 20 million(EUR1.8 million). ","2020-03-16",null,null,null,null,"https://portail.tax.gov.ma/wps/wcm/connect/5234d289-21b5-468e-8a34-435e75da5225/Mise+en+oeuvre+des+mesures+fiscales++de+bienveillance+%282%29.pdf?MOD=AJPERES&CACHEID=5234d289-21b5-468e-8a34-435e75da5225",null,"2020-04-06"]
["Morroco","Other","More generous cash transfers ",null,"Cash transfers for households","Grant of monthly fixed benefit of MAD 2000 (EUR 180) and maintaining of compulsory health insurance (AMO) benefits as well as family allowances to employees affiliated to the National Social Security Fund (CNSS) who have partially or totally stopped working as a result of the health crisis. ","2020-03-19",null,null,null,null,"https://www.finances.gov.ma/Fr/Pages/detail-actualite.aspx?fiche=4990",null,"2020-04-06"]
["Morroco","SSCs","Measure to enhance household cash-flow",null,"Tax payment deferral","Deferral of the payment of social security contributions from the 1st March to 30th June 2020 and grant of a reduction on the surcharge for late payment during this period for employees  affiliated to the National Social Security Fund (CNSS) and employers in financial difficulty. ","2020-03-19",null,null,null,null,"https://www.finances.gov.ma/CommuniquesEtAnnonces/cabinet/corona-virus-cve/sr1-papier5.pdf",null,"2020-04-06"]
["Morroco","SSCs","Measure to enhance household cash-flow",null,"Cash transfers for households","Grant of monthly benefit to workers of the informal sector who no longer have revenues as a result of the mandatory confinement, starting with households that are entitled to the Medical Assistance Plan (RAMED). These benefits vary from MAD 800 (EUR 72) to MAD 1200 (EUR 108) depending on the household composition. For households that are not entitled to RAMED, they may benefit from this measure by filling an applications on a dedicated electronic platform.","2020-03-23",null,null,null,null,"https://www.finances.gov.ma/Fr/Pages/detail-actualite.aspx?fiche=4996",null,"2020-04-06"]
["Myanmar","PIT","Measure to enhance business cash-flow",null,"Tax payment deferral","Quarterly advance income tax payments that are due by 31 March and June 30 can be postponed up to the end of September 2020.","2020-03-18",null,null,null,null,"Myanmar - COVID-19 pandemic_ initial stimulus package announced, IBFD, 23-03-2020",null,"2020-03-25"]
["Myanmar","CIT","Measure to enhance business cash-flow",null,"Tax payment deferral","Monthly business tax payments can be postponed up to the end of September 2020","2020-03-18",null,null,null,null,"Myanmar - COVID-19 pandemic_ initial stimulus package announced, IBFD, 23-03-2020",null,"2020-03-25"]
["Myanmar","Other","Measure to enhance business cash-flow",null,"Tax payment deferral","The 2% advance income tax on exports will be exempted up to the end of the current fiscal year (30 September 2020.)","2020-03-18",null,null,null,null,"Myanmar - COVID-19 pandemic_ initial stimulus package announced, IBFD, 23-03-2020",null,"2020-03-25"]
["Netherlands","PIT","Measure to enhance business cash-flow",null,"Tax payment deferral","Deferral of PIT liability for businesses affected by the virus. Businesses must themselves demonstrate that they have run into problems due to the corona crisis. ",null,null,null,null,null,null,null,"2020-03-23"]
["Netherlands","CIT","Measure to enhance business cash-flow",null,"Tax payment deferral","Deferral of CIT liability for businesses affected by the virus. Businesses must themselves demonstrate that they have run into problems due to the corona crisis. ",null,null,null,null,null,null,null,"2020-03-23"]
["Netherlands","VAT","Measure to enhance business cash-flow",null,"Tax payment deferral","Deferral of VAT liability for businesses affected by the virus. Businesses must themselves demonstrate that they have run into problems due to the corona crisis. ",null,null,null,null,null,null,null,"2020-03-23"]
["Netherlands","SSCs","Measure to enhance business cash-flow",null,"Tax payment deferral","Deferral of payroll tax liability for businesses affected by the virus. Businesses must themselves demonstrate that they have run into problems due to the corona crisis. ",null,null,null,null,null,null,null,"2020-03-23"]
["Netherlands","Other","Measure to enhance business cash-flow",null,"More flexible tax debt repayments","Default penalties for taxes not paid waived. ",null,null,null,null,null,null,null,"2020-03-23"]
["Netherlands","CIT","Measure to enhance business cash-flow",null,"Other","Entrepreneurs who expect lower profits as a result of the crisis can also request to reduce their provisional assessment so that they immediately pay less tax.",null,null,null,null,null,null,null,"2020-03-23"]
["Netherlands","Other","Measure to enhance business cash-flow",null,"Enhanced or extended eligibility for unemployment benefits","Working time reduction (werktijdverkorting) - this is a measure under which, due to a calamitous event, suffer a temporary loss of work for part of their employees. For those employees, the employer can request unemployment benefits. In order to qualify, the calamity must, inter alia, cause a loss of work for at least 2 - but no more than 24 - weeks and at least 20% of the employees must be without work","2020-03-12",null,null,null,null,"Corona-related taxation measures announced, IBFD, 13-03-2020",null,"2020-03-23"]
["New Zealand","CIT","Tax policy - support investment","Move forward investment and improve cash flow","Accelerate or enhanced tax depreciation provisions","Introducing depreciation deductions for commerical and industrial buildings, including hotels and motels, at 2% declining value (DV).","2020-03-17","2020-04-01",null,null,"$2.1bn over the 2020-2024 period",null,null,"2020-03-23"]
["New Zealand","CIT","Tax policy - support investment","Move forward investment and improve cash flow","Accelerate or enhanced tax depreciation provisions","Increase the low value asset write off from $500 to $5000 temporarily (for the 2020/21 tax year), then reduce the threshold to $1000 for future tax years.","2020-03-17","2020-04-01",null,null,"$667m over the 2020-2024 period",null,null,"2020-03-23"]
["New Zealand","CIT","Measure to enhance business cash-flow","Improve cash flow of small taxpayers","More flexible tax debt repayments","The threshold for having to pay provisional tax is increased from $2500 to $5000 for the 2020/21 tax year. \n\nProvisional tax payments involve taxpayers paying tax throughout the year based on their estimated annual income.  By reducing this requirement for small taxpayers, they will be able to pay their tax on February 7th 2022 - receiving cash-flow benefits in the meantime.","2020-03-17","2020-04-01",null,null,"$4m over the 2020-2024 period (will involve an immediate increase in net debt of $350m, due to the timing differences)",null,null,"2020-03-23"]
["New Zealand","CIT","Other tax policy measure","Helping a variety of taxpayers manage their tax payments (eg PAYE, GST, and prov tax)","More flexible tax debt repayments","Writing off interest (Use of Money Interest - UOMI) on late payments of tax from 14 February 2020.","2020-03-17","Immediate","2022-02-14",null,"No direct fiscal cost",null,null,"2020-03-23"]
["New Zealand",null,"More generous cash transfers ","Supporting household balance sheets and future spending. Reducing the income loss associated with losing work.","Cash transfers for households","A $25 a week (permanent) increase in all main benefits, along with doubling the Winter Energy Payment (to $900 for singles and $1400 for couples).  Stand down periods (temporarily) removed.","2020-03-17","2020-04-01",null,null,"[See below]",null,null,"2020-03-23"]
["New Zealand",null,"More generous cash transfers ","Supporting household balance sheets and future spending. Reducing the income loss associated with a reduction in hours of work.","Other","Hours threshold for the In Work Tax Credit was removed.  As a result, someone who has their hours threshold removed due to COVID-19 would still be able to claim the payment.","2020-03-17","2020-04-01",null,null,"$2.8bn for the benefit changes and the In Work Tax Credit changes.",null,null,"2020-03-23"]
["New Zealand",null,"Measure to enhance business cash-flow","To support productive capacity and prevent unnecessary loss of skills and employment.","Wage subsidy paid to the employers","A wage subsidy scheme for any business that can show a 30% decline in revenue for any month in the first half of 2020, relative to a year earlier.\nA business can receive up to $150,000 of the next 12 weeks if they keep employees on.\nPayment is $585 per FT employee, $385 per PT employee.","2020-03-17","Immediate",null,null,"$5.1bn",null,null,"2020-03-23"]
["New Zealand",null,"More generous cash transfers ","Support individuals to self-isolate when sick.","Wage subsidy paid to the employers","A payment equivalent to the wage subsidy is provided to any worker or contractor who needs to self-isolate due to COVID-19.","2020-03-17","Immediate",null,null,"$126m",null,null,"2020-03-23"]
["Norway","Other","Measure to enhance business cash-flow","\"Avoid unnecessary layoffs and bankruptcies in viable companies that face an abrupt fall in income\"","Tax payment deferral","Change in the tax regulations so that owners of lossmaking companies can postpone payments of the wealth tax. This will reduce the need for firms to provide dividends to owners to cover the wealth tax.","2020-03-13",null,"after one year",null,"NOK 400 million booked in 2020 (0 in 2023) (0 accrued)","Finance Ministry website: https://www.regjeringen.no/en/aktuelt/the-government-acts-to-mitigate-effects-of-the-covid-19-pandemic-on-the-economy/id2693471/",null,"2020-03-23"]
["Norway","CIT","Measure to enhance business cash-flow","\"Avoid unnecessary layoffs and bankruptcies in viable companies that face an abrupt fall in income\"","Enhanced loss offset provisions","Change in the corporate tax regulations so that companies that are lossmaking can re-allocated their loss in 2020 against taxed surplus in 2018 and 2019 (loss-carry back provision).","2020-03-13",null,"one year",null,"NOK 3 500 million accrued in 2020 (booked in 2021)","see above",null,"2020-03-23"]
["Norway","Other consumption taxes","Measure to enhance business cash-flow",null,"Tax waivers","Temporary exemption from Air Passengers Tax.","2020-03-13","2020-01-01","2020-10-31",null,"NOK 1 560 Million in 2020 (accrued and booked)","see above",null,"2020-03-23"]
["Norway",null,"Measure to enhance business cash-flow","This will be a temporary measure to improve companies’ liquidity and help avoid massive lay-offs","Other","Reduction in the number of days that employers are obliged to pay salary to workers at temporary lay-offs, from 15 to 2 days. .",null,null,null,null,null,"Requested by the Norwegian Parliament but not yet enacted measures",null,"2020-03-23"]
["Norway",null,"Enhanced benefit entitlements","Reduce the loss of income for workers","Enhanced or extended eligibility for unemployment benefits","Remove the three waiting days between the period when employers have to provide salary to workers in temporary layoffs and the period when the workers are entitled to daily unemployment benefits. ",null,null,null,null,null,"Requested by the Norwegian Parliament but not yet enacted measures",null,"2020-03-23"]
["Norway","Other","Other tax policy measure",null,"Other","Increased grants to the counties; increased allocation to municipalities that will have large excess expenses due to the virus outbreak.",null,null,null,null,null,"Requested by the Norwegian Parliament but not yet enacted measures",null,"2020-03-23"]
["Norway",null,"Other non-tax measure",null,"Other","Measures to ensure that the pension rights are not affected negatively for retired health personnel that returns to service in connection with the corona outbreak.",null,null,null,null,null,"Requested by the Norwegian Parliament but not yet enacted measures",null,"2020-03-23"]
["Norway",null,"Measure to enhance business cash-flow",null,"Tax payment deferral","Delayed payments of VAT from 14 April to 10 June.","2020-03-20","2020-04-14","2020-06-10","NOK 60 000 Million","NOK 350 million booked in 2020","Proposition from the Government on 20 March",null,"2020-03-23"]
["Norway","CIT","Measure to enhance business cash-flow",null,"Tax payment deferral","Postpone advance payments of taxes for companies from 15 April to 1 September","2020-03-20","2020-04-15","2020-09-01","NOK 29 000 Mill. ","NOK 380 Mill. booked in 2020.","Proposition from the Government 20. March.",null,"2020-03-23"]
["Norway","SSCs","Measure to enhance business cash-flow",null,"Tax payment deferral","Postpone advance payments of employers' social security contributions from 15 May to 15 August","2020-03-20","2020-04-15","2020-08-15","NOK 28 000 Mill. ","NOK 250 Mill. booked in 2020. ","Proposition from the Government 20. March.",null,"2020-03-23"]
["Norway","SSCs","Measure to enhance business cash-flow",null,"Other","Reduce employer's social security contribution with 4 percentage points for one term (i.e. for two months). ","19.03. Parliament resolution asks Government to put forward a proposal","tbd",null,null,null,null,null,"2020-03-23"]
["Norway","PIT","Measure to enhance business cash-flow",null,"Tax payment deferral","Postponed payments of taxes for the self-employed (1st installment), from March15th to May 1st","2020-03-13","2020-03-15","2 mnth","NOK 10 000 million","NOK 40 million","see above",null,"2020-03-29"]
["Norway","PIT","Measure to enhance business cash-flow",null,"Tax payment deferral","Postponed payments of taxes for the self-employed, (2nd installment) from May 1st to July 15th.","2020-03-27","2020-05-01","2,5 mnth","NOK 10 000 million","NOK 60 million","Proposition from the Government 27 March",null,"2020-03-29"]
["Norway","VAT","Tax policy - support consumption",null,"Change in VAT rates","Reduction of the reduced VAT rate from 12% to 8% for certain cultural and touristic services as from 1 April 2020 through 31 October 2020","2020-03-20","2020-04-01","2020-10-31",null,"NOK 1 180 Million booked in 2020","Proposition from the Government on 20 March",null,"2020-03-29"]
["Norway","VAT","Tax policy - support consumption",null,"Change in VAT rates","Reduction of the reduced VAT rate from 8% to 6 % for certain cultural and touristic services as from 1 April 2020 trough 31 October 2020","2020-03-27","2020-04-01","2020-10-31",null,"NOK 600 Million booked in 2020","Proposition from the Government 27 March",null,"2020-03-29"]
["Oman","Other consumption taxes","Measure to enhance business cash-flow",null,"Tax payment deferral","Restaurants will be exempted from Tourist and Municipal Tax (4% rate) until 31 August 2020","2020-03-31",null,null,null,null,"Oman - COVID-19 pandemic_ emergency tax and economic measures, IBFD, 01-04-2020","https://www.pwc.com/gx/en/services/tax/navigate-the-tax-measures-in-response-to-Covid-19.html?c1=oman","2020-04-04"]
["Oman","Property taxes","Measure to enhance business cash-flow",null,"Tax payment deferral","Municipal Tax (5% rate) for commercial establishments will be exempted until 31 August","2020-03-31",null,null,null,null,"Oman - COVID-19 pandemic_ emergency tax and economic measures, IBFD, 01-04-2020","https://www.pwc.com/gx/en/services/tax/navigate-the-tax-measures-in-response-to-Covid-19.html?c1=oman","2020-04-04"]
["Pakistan","Other consumption taxes","Measure to support health system",null,"Other","Medical and testing equipment are exempt from duties and taxes (customs duty,withholding tax on imports, sales tax on imports) for a period of 3 months commencing from the date of publication of the Statutory Regulatory Orders. The exemption may be extended for another 3 months on the recommendation of the Ministry of National Health, Services, Regulation & Coordination in case the COVID-19 pandemic would continue.","2020-03-20",null,null,null,null,"Pakistan-COVID-19 pandemic emergency tax measures announced, IBFD, 23-03-2020",null,"2020-03-25"]
["Pakistan","Other consumption taxes","Measure to enhance business cash-flow",null,"Tax payment deferral","Extention of the deadline for payment of sales tax and federal excise duty for February 2020 (payment due on 15 March 2020) to 12 April 2020.","24/03/2020 & extension announced 31/03/2020",null,null,null,null,"Pakistan - COVID-19 pandemic_ deadlines for filing sales tax and federal excise returns and tax payments extended,  IBFD, 27-03-2020","https://softax.com.pk/SRO/2020/SalesTax/Circulars/20203311738553432020-03-31(ExtensionindateofpaymentofFeb,2020).pdf","2020-04-01"]
["Pakistan","VAT+ Other consumption tax","Measure to support health system",null,"Other","Elimination of all taxes (i.e. Customs Duty, GST, WHT) on 61 essential health machinery, equipment","2020-03-24",null,null,null,"S/ 5bn","https://epaper.dawn.com/print-textview.php?StoryImage=26_03_2020_009_001","http://download1.fbr.gov.pk/SROs/2020320193260222SRONO.236of2020dated20.3.2020.pdf","2020-04-04"]
["Pakistan","Property taxes","Tax policy - support investment",null,"Tax waivers","Elimination on the Capital Value Tax on capital market transactions.","2020-03-24",null,null,null,null,"https://epaper.dawn.com/print-textview.php?StoryImage=26_03_2020_009_001",null,"2020-04-04"]
["Pakistan",null,"Measure to enhance business cash-flow",null,"Enhanced tax refunds","Immediate release of tax refunds and Drawback of Local Taxes and Levies(DLTL) payments to Exporters / Industry ",null,null,null,null,"S/ 100bn","https://nation.com.pk/25-Mar-2020/pm-announces-record-economic-relief-package",null,"2020-04-04"]
["Paraguay","PIT","Measure to enhance business cash-flow",null,"Tax payment deferral","Possibility to defer PIT arrears accrued on 31 December 2019 or previous fiscal years until 30 April 2020. If a down payment is made of 20% of the tax debt, the interest rate that will be applied is 0% and no penalties for late payment will be applied; the payment scheme may include up to 5 monthly instalments.","2020-03-16","2020-03-17",null,null,null,"Paraguay-COVID-19 pandemic- emergency tax measures, IBFD, 19-03-2020",null,"2020-03-23"]
["Paraguay ","CIT","Measure to enhance business cash-flow",null,null,"Taxpayers liable to the tax on income from Commercial, Industrial or Services and taxpayers of the income tax of Agricultural activities who have tax debts accrued on 31 December 2019, may extend their payment until May 2020 under the following condition.\n1)  Down payment of 20% of the tax debt is needed to be paid by the taxpayer\n2) No interest will be imposed\n3) Up to 5 monthly instalments is allowed ","2020-03-23",null,"2020-05-31",null,null,"Paraguay - COVID-19 pandemic_ emergency tax measures related to IRACIS and IRAGRO, IBFD, 03-04-2020","https://www.set.gov.py/portal/PARAGUAY-SET/detail?folder-id=repository:collaboration:/sites/PARAGUAY-SET/categories/SET/Normativas/decretos/2020&content-id=/repository/collaboration/sites/PARAGUAY-SET/documents/2020/normativas/decretos/Decreto%20N%C2%B0%203480-2020.PDF ","2020-04-09"]
["People's Republic of China","VAT","Tax policy - support consumption",null,"Tax waivers","VAT exemptions for \"lifestyle services\" (normally subject to a 6% rate) including medical services, catering and accomodation services, \"sundry personal services\" including hairdressing and laundry, as well as public transportation and express delivery services provided to individuals.",null,null,null,null,null,null,null,"2020-03-23"]
["People's Republic of China","CIT","Measure to enhance business cash-flow",null,"Enhanced loss offset provisions","For seriously affected businesses in certain sectors (transport, catering, accommodation and tourism), increase loss-carry forward from 5 to 8 years for losses incurred in 2020.",null,null,null,null,null,null,null,"2020-03-23"]
["People's Republic of China","PIT","Measure to support health system",null,"Tax waivers","PIT exemptions for bonuses and subsidies paid to medical staff working in combatting COVID-19.",null,null,null,null,null,null,null,"2020-03-23"]
["People's Republic of China","VAT","Measure to support health system",null,"Enhanced tax refunds","A full refund of carried forward excess input VAT credits, granted to businesses engagegd in production of supplies for COVID-19 protection and containment.",null,null,null,null,null,null,null,"2020-03-23"]
["People's Republic of China","Other","Measure to support health system",null,"Other","Donations made in cash or in kind to help combat COVID-19 are exempt from VAT and other consumption taxes. In addition, donations made by enterprises or individuals through qualified Public Benefit Organisations or government authorities can be fully deducted for CIT and PIT purposes.",null,null,null,null,null,null,null,"2020-03-23"]
["People's Republic of China","SSCs","Measure to enhance business cash-flow",null,"Tax waivers","Temporary waiver of the contributions made by enterprises for their employees' endowment insurance, unemployment insurance and employment injury insurance. A nationwide maximum 5- month and 3- month contribution holiday was granted to micro, small and medium-sized enterprises and large businesses (50%? or 100%? - tbc), respectively. This reduction also applies to the self-employed. In addition, the employer SSC for basic medical insurance can be reduced by 50% for 5 months for all firms (if approved by the respective province where the business is located).",null,null,null,null,null,null,null,"2020-03-23"]
["People's Republic of China","CIT","Measure to support health system",null,"Other","Specific CIT incentives for enterprises engaged in producing key supplies related to COVID-19 protection and containment. This includes 100% expensing for investment in equipment to expand production capacity. In contrast to standard tax rules, there is no limit to the scale of the investment such that larger scale investments also benefit from the immediate expensing.",null,null,null,null,null,null,null,"2020-03-23"]
["People's Republic of China","VAT","Measure to enhance business cash-flow",null,"Change in VAT rates","VAT-exemption of sales by \"small-scale taxpayers\" in Hubei province and reduction of the VAT rate applicable to \"small-scale taxpayers\" in other areas from 3% to 1%, from March 1 to May 31, 2020.",null,null,null,null,null,"China announces tax relief measures to tackle coronavirus disruption, International Tax Review, 27-02-2020",null,"2020-03-23"]
["People's Republic of China","VAT","Measure to enhance business cash-flow",null,"More flexible tax debt repayments","Individual taxpayers (\"sole traders\") that have elected for taxation under the normal VAT regimes (i.e. to be treated as \"general taxable persons\") for less than 36 months, may reverse their decision and apply for a refund of VAT applied on exports (and VAT exemption of future exports).","2020-02-29",null,null,null,null,"Tax measures for sole traders announced, IBFD, 06-03-2020",null,"2020-03-23"]
["People's Republic of China","PIT","Measure to enhance business cash-flow",null,"Other","Tax authorities in Hubei province are urged not to withhold individual income tax from \"sole traders\" and \"partnership enterprises\" when these taxpayers issue VAT invoices for cargo transportation services. (Note: normally, a prepayment of individual income tax is withheld when \"sole traders\" and \"partnership enterprises\" issue VAT invoices orn cargo transportation services).","2020-02-29",null,null,null,null,"Tax measures for sole traders announced, IBFD, 06-03-2020",null,"2020-03-23"]
["People's Republic of China",null,"Measure to enhance business cash-flow",null,"Tax filing extension","The deadline for tax filing in February, 2020, was extended to the last working day of that month outside of Hubei province and to the end of March 2020 in Hubei province, and the deadline for tax filing in March 2020 has been extended nationwide by one week.",null,null,null,null,null,null,null,"2020-03-23"]
["People's Republic of China",null,"Measure to enhance business cash-flow",null,"Enhanced tax refunds","A series of measures to facilitate export tax refunds has been introduced to provide export enterprises with simpler tax filing obligations and accelerated tax refund processes.",null,null,null,null,null,null,null,"2020-03-23"]
["Peru","Other consumption taxes","Measure to support health system",null,"Other","Import tariffs for medical goods set at 0% in force until the end of the decreed State of National Emergency.","2020-03-13","2020-03-13",null,null,"S/ 33 million","Supreme Decret No. 051-2020-EF, published in the Official Gazette “El Peruano” of March 13, 2020",null,"2020-03-23"]
["Peru",null,"More generous cash transfers ","Provide income support to people affected by COVID-19","Enhanced and/or extended eligibility of sick-pay","Subsidy for confirmed COVID-19 patients who are temporaly incapacitated to work. The subsidy is for the first 20 incapacitated days and is only for individuals with a monthly income of S/ 2400 (aproximately US$ 683) or less.","2020-03-15","2020-03-15",null,null,"S/ 200 million","Urgency Decree No. 026/2020 published in the Official Gazette “El Peruano” of March 15, 2020",null,"2020-03-23"]
["Peru",null,"More generous cash transfers ",null,"Cash transfers for households","Single monetary grant of S/ 380 (aproximately US$ 108) for 3 million families who are living in poverty.","2020-03-16","2020-03-16",null,null,"S/ 1173 million","Urgency Decree No. 027/2020 published in the Official Gazette “El Peruano” of March 16, 2020",null,"2020-03-23"]
["Peru",null,"Measure to enhance business cash-flow",null,"More flexible tax debt repayments","Flexibilization of fractionated, deferred and refinanced tax debt payments granted until 15/03/2020.","2020-03-18","2020-03-18",null,null,null,"Resolution No. 58/2020 of SUNAT, published in the Official Gazette “El Peruano” of March 18, 2020",null,"2020-03-23"]
["Peru","VAT","Measure to enhance business cash-flow","Tax deferral ","Tax payment deferral","Payment of the february 2020 monthly VAT obligation and declaration of february 2020 sales and purchases registry for SMEs delayed to early April 2020.","2020-03-16","Early April",null,null,null,"Resolution No. 55/2020 of SUNAT, published in the Official Gazette “El Peruano” of March 16, 2020",null,"2020-03-23"]
["Peru","VAT","Measure to enhance business cash-flow",null,"Enhanced tax refunds","Release of accumulated funds (up to 15/03/2020) from the VAT advanced payment account.","2020-03-18","2020-03-23",null,null,"S/ 500 million","Resolution No. 58/2020 of SUNAT, published in the Official Gazette “El Peruano” of March 18, 2020",null,"2020-03-23"]
["Peru",null,"Other non-tax measure","To support SME cashflow","Loan or guarantee scheme","Expanded credit coverage for up to 90% for SMEs and exporters of the Growth Fund (Fondo Crecer), for financing, granting of guarantees and similar, and other financial products.","2020-03-14","2020-03-14",null,null,null,"Supreme Decret No. 054-2020-EF, published in the Official Gazette “El Peruano” of March 14, 2020",null,"2020-03-25"]
["Peru",null,"Other non-tax measure","To support SME cashflow","Loan or guarantee scheme","Creation of the Business Support Fund for SMEs, which purpose is to guarantee credits for working capital, as well as to restructure and refinance its debts.","2020-03-19","2020-03-19",null,null,"S/ 300 million","Urgency Decree No. 029/2020 published in the Official Gazette “El Peruano” of March 19, 2020",null,"2020-03-25"]
["Peru","PIT","Measure to enhance household cash-flow",null,"Enhanced tax refunds","Accelerated devolution of excess payments from personal income tax from the fiscal period 2019 to guarantee liquidity to households.","2020-03-21","2020-03-21",null,null,null,"Supreme Decret No. 056-2020-EF, published in the Official Gazette “El Peruano” of March 21, 2020",null,"2020-03-25"]
["Peru",null,"Other non-tax measure",null,"Other","Announced: Transfer of  200 million Peruvian Sol (aproximately US$ 58 million) to local governments for the purchase of basic necessities goods to be delivered to the most vulnerable populations.","2020-03-26",null,null,null,"S/ 200 million","https://elcomercio.pe/economia/peru/coronavirus-peru-vizcarra-anuncia-transferencia-para-que-municipios-adquieran-articulos-de-primera-necesidad-para-poblaciones-vulnerables-estado-de-emergencia-municipalidades-decreto-de-urgencia-noticia/",null,"2020-04-04"]
["Peru",null,"Other non-tax measure","Measure to enhance household cash-flow","Cash transfers for households","Announced: Second monetary grant of S/ 380 (aproximately US$ 108) for 3 million families in poverty condition.","2020-03-27",null,null,null,"S/ 1173 million","https://www.gob.pe/institucion/presidencia/noticias/111554-presidente-vizcarra-gobierno-entregara-un-segundo-bono-para-familias-vulnerables-por-la-ampliacion-del-estado-de-emergencia-nacional",null,"2020-04-04"]
["Peru",null,"Other non-tax measure","Measure to enhance household cash-flow","Other","The possibility of withdrawing up to S / 2 400 (aproximately US$ 683) of the end-of contract \"severance pay\" (CTS) by workers.","2020-03-26",null,null,null,"S/ 4 400 million","https://andina.pe/agencia/noticia-gobierno-autoriza-retiro-hasta-s-2400-cts-a-trabajadores-790184.aspx",null,"2020-04-04"]
["Peru",null,"Other non-tax measure","Measure to enhance household cash-flow","Tax payment deferral","Announced: The contribution to the private pension system (AFP) will be suspended for the month of Aprill","2020-03-26",null,null,null,"S/ 1100 million","https://andina.pe/AGENCIA/noticia-ejecutivo-suspende-aporte-temporal-afp-por-mes-abril-790185.aspx",null,"2020-04-04"]
["Peru",null,"Other non-tax measure","Measure to enhance business cash-flow","Wage subsidy paid to the employers","Announced: wage subsidy paid to the employer equal to 35% of the payroll for workers with salaries of up to S / 1 500 (aproximately US$ 428).","2020-03-26",null,null,null,"S/ 600 million","https://gestion.pe/economia/ejecutivo-subsidiara-el-35-de-la-planilla-para-trabajadores-que-ganan-hasta-de-s-1500-al-mes-nndc-noticia/",null,"2020-04-04"]
["Peru",null,"Other non-tax measure","Measure to enhance business cash-flow","Loan or guarantee scheme","Announced: Central bank will inject S/ 30 000 million (aproximately US$ million) into the economy via loans guaranteed by the Ministry of Economy and Finance to support companies and sustain their payment chain.","2020-03-30",null,null,null,"S/ 30 000 million","https://larepublica.pe/economia/2020/03/30/bcrp-inyectara-30-mil-millones-de-soles-para-apoyar-a-empresas-y-sostener-cadena-de-pagos/",null,"2020-04-04"]
["Peru","CIT","Measure to enhance business cash-flow","Tax deferral ","Tax filing extension and tax payment deferral","Deferral of the monthly obligation and declaration (of corporate and personal income tax and VAT) of February, March and April, for  SMEs and enterprises with annual sales up to 5000 UIT*s (approximately US$ 6 million), delayed to June 2020. Note: UIT( Unidad Impositiva Tributaria)  is a reference unit set annually by the Peruvian Ministry of Economy (MEF) to determine taxes, penalties, fines, processing fees, deductions, and others. In 2020, 1 UIT is equivalent to S/ 4,300. ","13/03/2020\n24/03/2020","2020-03-13",null,null,null,"Resolution No. 54/2020 of SUNAT, published in the Official Gazette “El Peruano” of March 13, 2020\nResolution No. 061-2020/Sunat, published in the Official Gazette “El Peruano” of March 24, 2020",null,"2020-04-04"]
["Peru","PIT","Measure to enhance business cash-flow","Tax deferral ","Tax filing extension and tax payment deferral","Deferral of PIT as stipulated for the CIT","13/03/2020\n24/03/2020","2020-03-13"]
["Peru","VAT","Measure to enhance business cash-flow","Tax deferral ","Tax filing extension and tax payment deferral","Deferral of VAT as stipulated for the CIT","13/03/2020\n24/03/2020","2020-03-13"]
["Peru",null,"Other non-tax measure","Measure to support health system","Other","Transfer of S/ 2400 millions (aproximately US$ 683 million) to health, education, transport and security sectors for control and preventive actions against the COVID-19 expansion.","2020-03-11","2020-03-11",null,null,"S/ 2400 million","Urgency Decrees No. 025/2020, 026/2020 and 027/2020 published in the Official Gazette “El Peruano” of March 11, 15 and 16 of 2020",null,"2020-04-04"]
["Peru","Other","Measure to enhance business cash-flow",null,"More flexible tax debt repayments","The interest rates applied to the taxes administered or collected by SUNAT have been reduced from 1,2% (national currency) and 0,6% (foreign currency) to 1,0% and 0,5% respectively for tax debts. For refunds, it has been reduced from 0,5% (national currency) and 0,3% (foreign currency) to 0,42% and 0,25% respectively","2020-03-31","2020-04-01",null,null,"S/ 28 million","Resolution No. 66/2020 of SUNAT, published in the Official Gazette “El Peruano” of March 18, 2020",null,"2020-04-06"]
["Peru","Other","Measure to enhance household cash-flow",null,"Other","The possibility of withdrawing up to S/ 2 000 (aproximately US$ 570) in two parts (april and may) of the private pension system (AFP) for workers that hace not made contributions on the last year.","2020-04-01","2020-04-03",null,null,"S/ 5 300 million","Urgency Decree No. 034/2020 published in the Official Gazette “El Peruano” of April 01, 2020\n\nUrgency Decree No. 035/2020 5published in the Official Gazette “El Peruano” of April 03, 2020",null,"2020-04-06"]
["Peru","Other","Measure to enhance household cash-flow",null,"Other","Under evaluation: The possibility to whithdrawal of up to 25% of the private pension system (AFP). The minimum amount would be between S/ 4 300 and S/ 12 900 (between aproximately US$ 1228 and US$ 3 686).","2020-04-02",null,null,null,null,"https://gestion.pe/economia/junta-de-portavoces-del-congreso-acuerda-retiro-del-25-de-fondos-de-afp-con-tope-de-hasta-s-12600-noticia/",null,"2020-04-06"]
["Poland","SSCs","Measure to enhance business cash-flow",null,"Tax payment deferral","delayed payments of SSCs",null,null,null,null,null,"info ECO desk (tbc)",null,"2020-03-23"]
["Poland",null,"Tax policy - support employment",null,"Wage subsidy paid to the employers","For qualifying companies that meet the criterion of recorded losses and decrease in turnover, the government will subsidize the employees' salaries of up to 40% of the average statutory wage. The employer must pay the same percentage of the employees' salaries whereas employees must agree to decrease of their salaries by one fifth. The subsidy will be provided on condition that the employer will not make any employees redundant","2020-03-18","2020-04-01",null,null,null,"Poland-COVID-19 pandemic- emergency tax measures − announced, IBFD, 19-03-2020 ","https://www.dw.com/en/coronavirus-threatens-polands-remarkable-growth-story/a-52939825\nhttps://accace.com/anti-crisis-shield-adopted-in-poland-news-flash/\nhttp://prawo.sejm.gov.pl/isap.nsf/download.xsp/WDU20200000568/O/D20200568.pdf","2020-03-23"]
["Poland",null,"Tax policy - support employment",null,"Subsidies for the self-employed","The government will subsidize remunerations of people employed on commission and specific-task contracts, as well as self-employed people, up to 80% of the minimum statutory wage if their income has fallen by at least 15% compared to the previous month, provided that the income in the previous month was less than PLN 15 681 (300% average salary).","2020-03-18","2020-04-01",null,null,null,"Poland-COVID-19 pandemic- emergency tax measures − announced, IBFD, 19-03-2020 ","https://www.twobirds.com/en/news/articles/2020/poland/president-and-prime-minister-of-poland-have-announced-a-package-of-support-measures-for-society\nhttp://prawo.sejm.gov.pl/isap.nsf/download.xsp/WDU20200000568/O/D20200568.pdf","2020-03-23"]
["Poland",null,"Measure to enhance business cash-flow",null,"Enhanced loss offset provisions","Companies will be entitled to carry back tax losses incurred in 2020 and set them off against 2019 income, if the company's turnover dropped by more than 50%. Only the maximum of PLN 5 million loss incurred may be carried-back.","2020-03-18","2020-04-01",null,null,null,"Poland-COVID-19 pandemic- emergency tax measures − announced, IBFD, 19-03-2020 ","https://www.twobirds.com/en/news/articles/2020/poland/president-and-prime-minister-of-poland-have-announced-a-package-of-support-measures-for-society","2020-03-23"]
["Poland","VAT","Measure to enhance business cash-flow",null,"Tax payment deferral","Taxpayers may apply for deferral of payment of VAT liabilities, including possible payment in instalments and waiver of arrears.",null,null,null,null,null,"Tax News Service, IBFD, 25 March 2020",null,"2020-03-27"]
["Poland","VAT",null,null,"Other","The entry into force of a number of VAT policy and administration reforms has been delayed from 1 April 2020 to 1 July 2020. These include changes in the scope of reduced rates and the replacement of existing VAT returns by the Standard Audit File for Tax (SAF-T) format.",null,null,null,null,null,"Tax News Service, IBFD, 25 March 2020",null,"2020-03-27"]
["Poland","VAT","Measure to support health system",null,"Change in VAT rates","Selected domestic supplies that contribute to combatting Covid-19 will be temporarily VAT zero rated. ","2020-03-25","2020-02-01","2020-08-31",null,null,"Poland - Covid-19 pandemic_ temporary VAT zero rating , IBFD, 27-03-2020",null,"2020-04-01"]
["Poland","Income tax","Measure to enhance business cash-flow",null,"Tax filing extension and tax payment deferral","Small taxpayers who in 2020 paid advances (estimates) of corporate income tax and individual income tax by means of a simplified form can opt out of making further advance payments during the tax year.",null,"2020-04-01",null,null,null,"https://home.kpmg/us/en/home/insights/2020/04/tnf-poland-tax-relief-measures-include-extended-filing-paying-deadlines-covid-19.html",null,"2020-04-06"]
["Poland","SSCs","Measure to enhance business cash-flow",null,"Tax waivers","Exemption from the obligation to pay social security contributions due for the period from 1 March 2020 to 31 May 2020 for small businesses (employing less than 10 persons) and self-employed individuals (provided their monthly income does not exceed 3 times the average monthly income in 2020). This exemption is subject to filing requirements by 30 June 2020.",null,"2020-04-01",null,null,null,"https://home.kpmg/pl/en/home/insights/2020/04/tax-alert-package-of-amendments-constituting-the-anti-crisis-shield-entered-into-force.html",null,"2020-04-06"]
["Poland","CIT+PIT","Measure to support health system",null,"Other","Donations made to health care providers, the Material Reserves Agency and the Central Sanitary and Anti-Epidemic Reserve Base with related to COVID-19  from 1 January to 30 September 2020 will be subject to an extraordinary deduction, the  amount  of which will depend on the timing of the donation; as follows:\n1) by 30 April 2020 – deductible amount shall be equal to 200 percent of the donation;\n2) in May 2020 – deductible amount shall be equal to 150 percent of the donation;\n3) from 1 June 2020 to 30 September 2020 – deductible amount shall be equal to 100 percent of the donation.",null,"2020-04-01",null,null,null,"https://home.kpmg/pl/en/home/insights/2020/04/tax-alert-package-of-amendments-constituting-the-anti-crisis-shield-entered-into-force.html",null,"2020-04-06"]
["Poland","CIT+PIT","Measure to support health system",null,"Accelerate or enhanced tax depreciation provisions","Fixed assets purchased to produce goods to counteract the COVID-19 pandemic will be subject to an extraordinary one-off tax depreciation write offs equal to the value of fixed assets",null,"2020-04-01",null,null,null,"https://home.kpmg/pl/en/home/insights/2020/04/tax-alert-package-of-amendments-constituting-the-anti-crisis-shield-entered-into-force.html",null,"2020-04-06"]
["Portugal","SSCs","Measure to enhance business cash-flow",null,"Tax payment deferral","deferral of SSCs and some other tax payments",null,null,null,null,null,null,null,"2020-03-23"]
["Portugal",null,"Measure to enhance household cash-flow",null,"Wage subsidy paid to the employers","66% of prior remuneration for workers with dependent children who have to stay at home with their children (up to 12 yrs old) due to school lockdown, half paid by the State (through its Social Security Funds) and half paid by the employer; 1/3 of average earnings for the self-employed, paid by the State.",null,null,null,null,null,null,null,"2020-03-23"]
["Portugal",null,"Tax policy - support employment",null,"Other","Training subsidy of 50% of prior earnings, up to minimum wage, plus the cost of training, for workers without occupation for a long period as a result of the Covid-19 crisis;",null,null,null,null,null,null,null,"2020-03-23"]
["Portugal","SSCs","Measure to enhance household cash-flow",null,"Enhanced and/or extended eligibility of sick-pay","The equivalent of 14 days sick absence leave for workers who have to selfisolate or isolate their children or grandchildren, as a prophylactic measure",null,null,null,null,null,null,null,"2020-03-23"]
["Portugal","Other","Measure to enhance business cash-flow",null,"Loan or guarantee scheme","cash management credit for companies, total 200 million euros",null,null,null,null,null,null,null,"2020-03-23"]
["Portugal","Other","Measure to enhance business cash-flow",null,"Loan or guarantee scheme","Available loan facilities up to a total of 60 million euros for micro companies in the Tourism sector. No reimbursements need to be made the first 12 months, and interest rate is below the market interest rate.",null,null,null,null,null,null,null,"2020-03-23"]
["Portugal","SSCs","Tax policy - support employment",null,"Wage subsidy paid to the employers","Provisions for temporary loss of employment; workers maintain 2/3 of the remuneration of which 70% is paid by the State and 30% is paid by the employer; exemption of employer's contributions to SS during the temporary lay off. This measure can be combined with the training subsidy referred to above.",null,null,null,null,null,null,null,"2020-03-23"]
["Portugal","WHT","Measure to enhance business cash-flow",null,"More flexible tax debt repayments","For self-employed and companies with a turnover of up to EUR 10 million in fiscal year 2018 or that have started the activity after 1 January 2019, it will be possible to defer the withholding tax payment as follows:\n1) payment in three instalments with no late payment interest being charged; or\n2) payment in six instalments with late payment interest being due only over the last three instalments.","2020-03-18",null,null,null,null,"Portugal-COVID-19 pandemic- emergency tax measures, IBFD, 19-03-2020",null,"2020-03-23"]
["Portugal","CIT","Measure to enhance business cash-flow",null,"Tax payment deferral","Deferral of CIT payments (namely of the CIT payment usually due in May as well as of the  special advance payment usually due in March and of the advance payments usually due in July)",null,null,null,null,null,null,null,"2020-04-09"]
["Portugal","PIT","Measure to enhance business cash-flow",null,"Tax filing extension and tax payment deferral","Payment in 3 or 6 monthly installments of PIT witholding tax due in April, May and June",null,null,null,null,null,null,null,"2020-04-09"]
["Portugal","VAT","Measure to enhance business cash-flow",null,"Tax filing extension and tax payment deferral","Payment in 3 or 6 monthly installments of VAT due in April, May and June",null,null,null,null,null,null,null,"2020-04-09"]
["Portugal","Other","Other tax policy measure",null,"More flexible tax debt repayments","Suspension of the tax enforcement proceedings initiated as welll as enforcement proceedings for social security debts by 30 June 2020",null,null,null,null,null,null,null,"2020-04-09"]
["Portugal","Other","Enhanced benefit entitlements",null,"Enhanced or extended eligibility for unemployment benefits","Automatic extension of unemploymet benefits (as well as some other social security benefits) whose concession or renewal period occurs before the end of June 2020",null,null,null,null,null,null,null,"2020-04-09"]
["Portugal","SSCs","Measure to enhance business cash-flow",null,null,"Deferral of 2/3 of the employer's SSCs due in March, April and May of 2020",null,null,null,null,null,null,null,"2020-04-09"]
["Portugal","VAT","Other tax policy measure",null,null,"The amounts to be included in the February VAT return may be solely based on the amounts declared in the e-invoice platform, with no need of reconciliation with physical documents used for its preparation (VAT returns may then be replaced based on all the support documentation without any costs/penalties, provided that this replacement and respective payment or adjustment occurs by July 2020)",null,null,null,null,null,null,null,"2020-04-09"]
["Portugal","VAT","Other tax policy measure",null,null,"During the months of April, May and June, all PDF invoices are accepted and considered as electronic invoices for the purposes of the tax legislation",null,null,null,null,null,null,null,"2020-04-09"]
["Portugal","VAT","Other tax policy measure",null,null,"VAT exemption on donations of goods to the State and non-profit organisations, to be distributed to healthcare institutions or needed persons",null,null,null,null,null,null,null,"2020-04-09"]
["Portugal","Other","Other tax policy measure",null,null,"Non-fulfillment of tax obligations can be justified in case the taxpayer or the certified accountant are in a situation of infection or prophylactic isolation (justified by an official statement issued by a health authority) or are located in an area isolated by sanitary reasons ",null,null,null,null,null,null,null,"2020-04-09"]
["Portugal","Other","Other tax policy measure",null,null,"Stamp duty exemption for the credit moratorium approved by the Government for certain credit operations in the context of the Covid-19 pandemic",null,null,null,null,null,null,null,"2020-04-09"]
["Portugal","Other","Measure to enhance business cash-flow",null,"Loan or guarantee scheme","Provide liquidity to companies through State-backed credit guarantees: EUR 1.1 billion for companies operating in the travel and tourism sector , EUR 1.3 billion for the manufacturing industry (i.e. textile, clothing, footwear) and EUR 600 million for the hospitality sector ",null,null,null,null,null,null,null,"2020-04-09"]
["Puerto Rico","CIT","Measure to enhance business cash-flow",null,"Tax payment deferral","Payment of corporate income tax will be extended from 15 April 2020 to 15 July 2020.","2020-03-23",null,null,null,null,"Puerto Rico - COVID-19 pandemic_ emergency tax measures,IBFD, 27-03-2020","https://www.fortaleza.pr.gov/content/mensaje-de-la-gobernadora-sobre-medidas-econ-micas-ante-la-amenaza-del-covid19","2020-04-01"]
["Puerto Rico","PIT","Measure to enhance business cash-flow",null,"Tax payment deferral","Suspension of withholdding taxes levied on professional services for 3 months.","2020-03-23",null,null,null,null,"Puerto Rico - COVID-19 pandemic_ emergency tax measures,IBFD, 27-03-2020","https://www.fortaleza.pr.gov/content/mensaje-de-la-gobernadora-sobre-medidas-econ-micas-ante-la-amenaza-del-covid19","2020-04-01"]
["Puerto Rico","PIT","Measure to enhance business cash-flow",null,"Tax payment deferral","Payment of individual income tax will be extended from 15 April 2020 to 15 July 2020.","2020-03-23",null,null,null,null,"Puerto Rico - COVID-19 pandemic_ emergency tax measures,IBFD, 27-03-2020","https://www.fortaleza.pr.gov/content/mensaje-de-la-gobernadora-sobre-medidas-econ-micas-ante-la-amenaza-del-covid19","2020-04-01"]
["Qatar","Other consumption taxes","Tax policy - support consumption",null,"Other","Exemption of custom duties on food, medical supplies and hygiene products for 6 months.",null,null,null,null,null,"Qatar - COVID-19 pandemic_ customs duties exemptions announced , IBFD, 30-03-2020","https://www.ccifq.com/actualites/n/news/food-items-medical-supplies-exempted-from-customs-duties-for-next-six-months.html","2020-04-01"]
["Republic of North Macedonia",null,"Measure to enhance business cash-flow",null,"Wage subsidy paid to the employers","Wage subsidy for the months of April, May and June 2020 for salaries of employees in the tourism, transport and hospitality sectors, as well as for other affected companies. The subsidy per employee will be up to 50% of the average salary paid in 2019, if the company meets the following conditions:\n• it does not reduce the number of employees below the number of employees recorded in February 2020 starting from the day when the company started using the measure;\n• it does not pay out dividends during 2020 until the day of submission of the annual accounts i.e. financial statements for 2020; and\n• it has not paid bonuses to the employees after this measure comes into force.","2020-03-20",null,null,null,null,"https://www.karanovicpartners.com/news/north-macedonia-announces-tax-measures-to-curb-the-impact-of-covid-19/","https://globalvatonline.pwc.com/covid-19-summary","2020-04-01"]
["Republic of North Macedonia","CIT","Measure to enhance business cash-flow",null,"Tax waivers","Waiver of the CIT advance payment in the months of April, May and June 2020 for the companies listed above.","2020-03-20",null,null,null,null,null,null,"2020-04-01"]
["Romania","CIT","Other tax policy measure",null,"More flexible tax debt repayments","Taxpayers who make advance payments of corporate income tax on a quarterly basis can take into account, for the tax year 2020, the corporate income tax calculated for each current quarter, instead of the corporate income tax for the preceding year adjusted by the consumer price index.","2020-03-21",null,null,null,null,"Romania-COVID-19 pandemic emergency tax measures, IBFD, 23-03-2020",null,"2020-03-25"]
["Romania","Other consumption taxes","Measure to support health system",null,"Tax payment deferral","Deferral of payment of VAT for 30 days on imports of COVID-19 testing kits, protective equipment and disinfectants, medical equipment and medicines for treating persons who have the virus.","2020-03-26",null,null,null,null,"Romania - COVID-19 pandemic_ emergency tax measures,IBFD, 30-03-2020-2",null,"2020-04-01"]
["Romania","CIT","Measure to enhance business cash-flow",null,"CIT rate reductions","Reduction of the corporate income tax if the taxpayers have paid their first quaterly tax by 25 April 2020 (5% reduction on their quaterly tax for large corporation and 10% for SMEs)","2020-03-26",null,null,null,null,"Romania - COVID-19 pandemic_ emergency tax measures,IBFD, 30-03-2020",null,"2020-04-01"]
["Russia","CIT","Measure to enhance business cash-flow",null,"Tax payment deferral","Tax payment deferral for companies in the tourism and air transportation sectors (to be extended to other sectors);","2020-03-17",null,null,null,null,"Russia-COVID-19 pandemic- emergency tax measures announced, ibfd, 19-03-2020",null,"2020-03-23"]
["Russia","SSCs","Measure to enhance business cash-flow",null,"Tax payment deferral","Deferral of social security contributions of up to 3 months for micro businesses (i.e. enterprises with fewer than 15 employees);","2020-03-17",null,null,null,null,"Russia-COVID-19 pandemic- emergency tax measures announced, ibfd, 19-03-2020",null,"2020-03-23"]
["Russia","CIT","Measure to enhance business cash-flow",null,"Other","Dividend payment deferral of up to 6 months for state-owned companies (each case to be reviewed individually)","2020-03-17",null,null,null,null,"Russia-COVID-19 pandemic- emergency tax measures announced, ibfd, 19-03-2020",null,"2020-03-23"]
["Russia","Other consumption taxes","Tax policy - support consumption",null,"Other","Zero-rated import duties applicable to certain socially significant goods (to be determined by the government)","2020-03-17",null,null,null,null,"Russia-COVID-19 pandemic- emergency tax measures announced, ibfd, 19-03-2020",null,"2020-03-23"]
["Russia","SSCs","Measure to enhance business cash-flow",null,null,"Reduction of the SSCs rate for small and medium size companies from 30% to 15%  for salaries exceeding the minimum statutory wage (RUB 12,130 (EUR 147)).",null,"2020-04-01","2020-12-31",null,null,"Russia - COVID-19 pandemic_ tax measures – social security contribution rate amended ,IBFD, 06-04-2020","https://home.kpmg/us/en/home/insights/2020/04/tnf-russia-tax-relief-measures-covid-19.html","2020-04-09"]
["San Marino","All taxes","Measure to enhance business cash-flow",null,"Tax payment deferral","Deadlines for any tax payments and the application of related sanctions are suspended until 6 April 2020. Suspended payments will then have to be fulfilled by the following fifteenth working day.",null,"2020-03-14",null,null,null,"San Marino-COVID-19 pandemic- emergency tax measures - Law Decree published , ibfd, 19-03-2020",null,"2020-03-23"]
["Saudi Arabia","CIT","Measure to enhance business cash-flow","Measures to support the private sector, including the postponement of some government dues to provide liquidity to the private sector thereby enabling them to manage continuity of their economic activities","Tax payment deferral","Postponement of payment of Corporate Income Tax and the extension of the submission of Corporate Income Tax declarations for a period of three months. The extension is applicable to all returns with due date falling between March 19, 2020 and June 30, 2020 (\"the initiative period\").","2020-03-20","2020-03-20","post- July 2020 reporting periods",null,"The financial stimulus package reaches more than SAR 120 bln (≈ USD 32 bln); it includes tax measures and measures that provide liquidity to businesses and the financial sector.","https://www.mof.gov.sa/en/mediacenter/news/Pages/News_20032020.aspx","https://gazt.gov.sa/ar/MediaCenter/News/Pages/News_309.aspx","2020-04-01"]
["Saudi Arabia","VAT","Measure to enhance business cash-flow",null,"Tax filing extension and tax payment deferral","Postponement of payment of Value-Added Tax and the extension of the submission Value-Added Tax declarations for a period of three months. The extension is applicable to all returns with due date falling between March 19, 2020 and June 30, 2020 (\"the initiative period\").","2020-03-20","2020-03-20","post- July 2020 reporting periods",null,null,"https://www.mof.gov.sa/en/mediacenter/news/Pages/News_20032020.aspx","https://gazt.gov.sa/ar/MediaCenter/News/Pages/News_309.aspx","2020-04-01"]
["Saudi Arabia","Other consumption taxes","Measure to enhance business cash-flow",null,"Tax payment deferral","Postponement of collection of excise tax and VAT payment at the customs upon imports for a period of three months for all imports done before the end of June ","2020-03-20","2020-03-20","post- July 2020 reporting periods",null,null,"https://www.mof.gov.sa/en/mediacenter/news/Pages/News_20032020.aspx","https://gazt.gov.sa/ar/MediaCenter/News/Pages/News_309.aspx","2020-04-01"]
["Saudi Arabia","Other","Other tax policy measure",null,"More flexible tax debt repayments","Suspension of the following: \n(1) Enforcement measures such as forfeiture of funds and stoppage of gov services\n(2) Penalties for late payment of installments\n(3) Imposition of fines for amendment of returns on taxpayers\n(4) Imposition of fines on non-cooperation of the taxpayer","2020-03-20","2020-03-20","post- July 2020 reporting periods",null,null,"https://www.mof.gov.sa/en/mediacenter/news/Pages/News_20032020.aspx","https://gazt.gov.sa/ar/MediaCenter/News/Pages/News_309.aspx","2020-04-01"]
["Saudi Arabia","Other consumption taxes","Measure to enhance business cash-flow",null,"Tax payment deferral","Postponement of payment of Excise Tax and the extension of the submission Excise Tax declarations for a period of three months. The extension is applicable to all returns with due date falling between March 19, 2020 and June 30, 2020 (\"the initiative period\").","2020-03-20","2020-03-20","post- July 2020 reporting periods",null,null,"https://www.mof.gov.sa/en/mediacenter/news/Pages/News_20032020.aspx","https://gazt.gov.sa/ar/MediaCenter/News/Pages/News_309.aspx","2020-04-01"]
["Saudi Arabia","Other","Measure to enhance business cash-flow",null,"Enhanced tax refunds","Acceleration of refunds requests for VAT ","2020-03-20","2020-03-20","post- July 2020 reporting periods",null,null,"https://www.mof.gov.sa/en/mediacenter/news/Pages/News_20032020.aspx","https://gazt.gov.sa/ar/MediaCenter/News/Pages/News_309.aspx","2020-04-01"]
["Saudi Arabia","Other","Measure to enhance business cash-flow",null,"More flexible tax debt repayments","Relaxing eligibility criteria for tax instalment requests\n","2020-03-20","2020-03-20","post- July 2020 reporting periods",null,null,"https://www.mof.gov.sa/en/mediacenter/news/Pages/News_20032020.aspx","https://gazt.gov.sa/ar/MediaCenter/News/Pages/News_309.aspx","2020-04-01"]
["Saudi Arabia","Other","Other tax policy measure",null,"More flexible tax debt repayments","Unconditional issuance of tax certificates for the period of fiscal year 2019","2020-03-20","2020-03-20","post- July 2020 reporting periods",null,null,"https://www.mof.gov.sa/en/mediacenter/news/Pages/News_20032020.aspx","https://gazt.gov.sa/ar/MediaCenter/News/Pages/News_309.aspx","2020-04-01"]
["Saudi Arabia","Other","Other tax policy measure",null,"Other","Bank guarantee/cash advance will not be required to be filed/paid along with the appeals during the extension period (i.e. from March 19, 2020 until June 30, 2020).","2020-03-20","2020-03-20","post- July 2020 reporting periods",null,null,"https://www.mof.gov.sa/en/mediacenter/news/Pages/News_20032020.aspx","https://gazt.gov.sa/ar/MediaCenter/News/Pages/News_309.aspx","2020-04-01"]
["Saudi Arabia","Other","Other tax policy measure",null,"Other","Revocation of all previously implemented enforcement measures ","2020-03-20","2020-03-20","post- July 2020 reporting periods",null,null,"https://www.mof.gov.sa/en/mediacenter/news/Pages/News_20032020.aspx","https://gazt.gov.sa/ar/MediaCenter/News/Pages/News_309.aspx","2020-04-01"]
["Seychelles","All taxes","Measure to enhance business cash-flow",null,"Tax payment deferral","All tax payments due in March are being postponed to September 2020","2020-03-20",null,null,null,null,"Seychelles - COVID-19 pandemic_ economic response plan and tax measures announced , IBFD, 31-03-2020","http://www.seychellesnewsagency.com/articles/12626/Seychelles+and+COVID-+New+major+measures+travel+banned+for++days%2C+schools+and+daycares+closed%2C+salaries+assured","2020-04-01"]
["Seychelles","SSCs","Measure to enhance business cash-flow",null,"Tax payment deferral","The payment of social pension contributions for the Seychelles Pension Fund for April, May and June are postponed until September 2020.","2020-03-20",null,null,null,null,"Seychelles - COVID-19 pandemic_ economic response plan and tax measures announced , IBFD, 31-03-2020",null,"2020-04-01"]
["Singapore","CIT","Tax policy - support investment",null,"Accelerate or enhanced tax depreciation provisions","Allowing enterprises a faster write-down of their investments in plant and machinery, and renovation and refurbishment, incurred for year of assessment 2021","2020-02-18",null,null,null,null,"Singapore announces tax measures to manage COVID-19, International Tax Review, 18-02-2020 ",null,"2020-03-23"]
["Singapore","CIT","Measure to enhance business cash-flow",null,"PIT rate reductions","A CIT rebate of 25% of tax payable, capped at $15,000, will be granted for Year of Assessment (“YA”) 2020",null,null,null,null,null,"IRAS website\nhttps://www.iras.gov.sg/irashome/News-and-Events/Singapore-Budget/Budget-2020---Overview-of-Tax-Changes/  ",null,"2020-03-23"]
["Singapore","CIT","Measure to enhance business cash-flow",null,"Accelerate or enhanced tax depreciation provisions","A taxpayer who incurs capital expenditure on the acquisition of plant and machinery in the basis period for YA2021 (i.e. financial year (“FY”) 2020) will have an option to accelerate the write-off of the cost of the investment in plant and machinery over 2 years. ",null,null,null,null,null,"IRAS website\nhttps://www.iras.gov.sg/irashome/News-and-Events/Singapore-Budget/Budget-2020---Overview-of-Tax-Changes/  ",null,"2020-03-23"]
["Singapore","CIT","Measure to enhance business cash-flow",null,"Enhanced loss offset provisions","Under the carry-back relief scheme for YA2020, qualifying deductions may be carried back up to 3 immediate preceding Yas (instead of one preceding YA), capped at $100,000 of qualifying deductions and subject to conditions.",null,null,null,null,null,"IRAS website\nhttps://www.iras.gov.sg/irashome/News-and-Events/Singapore-Budget/Budget-2020---Overview-of-Tax-Changes/",null,"2020-03-23"]
["Singapore","Other","Tax policy - support investment",null,"Loan or guarantee scheme","Raising the maximum loan quantum under the enterprise financing scheme’s working capital loan from S$300,000 to S$600,000 and increase the government’s risk-share on these loans to 80%, from the current 50% to 70%. (Note: this scheme covers SMEs borrowing from financial institutions). As part of a second round of measures, the Singaporian government has raised the number to 90%.","2020-02-18",null,null,null,null,"Singapore announces tax measures to manage COVID-19, International Tax Review, 18-02-2020",null,"2020-03-23"]
["Singapore","Other","Tax policy - support employment",null,"Other","Enabling employers to retain and reskill workers by enhancing the support under the ‘adapt and grow initiative’ for 2020. This will include extending the funding period for reskilling from three months to a maximum of six months, specifically for the tourism, aviation, retail, and food services sectors","2020-02-18",null,null,null,null,"Singapore announces tax measures to manage COVID-19, International Tax Review, 18-02-2020",null,"2020-03-23"]
["Singapore","Property taxes","Measure to enhance business cash-flow",null,"Other","A property tax rebate of 30% for FY 2020 will be provided for the accommodation and function room components of licensed hotels and serviced apartments, and prescribed meetings, incentives, conventions, and exhibitions (MICE) venues. Furthermore, International cruise and regional ferry terminals will receive a 15% property tax rebate, and the integrated resorts will receive a 10% property tax rebate.","2020-02-18",null,null,null,null,"Singapore announces tax measures to manage COVID-19, International Tax Review, 18-02-2020",null,"2020-03-23"]
["Singapore","Other","Measure to enhance business cash-flow",null,"Loan or guarantee scheme","For enterprises in the tourism sector, the government also plans to work with participating financial institutions to introduce a temporary bridging loan programme for a year, with a loan quantum of up to S$1 million and interest rate capped at 5%. The government will take on 80% of the risk of the loan, providing more cash flow on top of the enhanced working capital loan.","2020-02-18",null,null,null,null,"Singapore announces tax measures to manage COVID-19, International Tax Review, 18-02-2020",null,"2020-03-23"]
["Singapore","Property taxes","Measure to enhance business cash-flow",null,"Other","15% property tax rebate for Changi Airport was confirmed, as well as full month of rental waiver to stallholders in NEA-managed hawker centres and markets. Other government agencies, such as the Housing and Development Board (HDB) will provide half a month of rental waiver to its commercial tenants.","2020-02-18",null,null,null,null,"Singapore announces tax measures to manage COVID-19, International Tax Review, 18-02-2020",null,"2020-03-23"]
["Singapore","Property taxes",null,null,"Other","15% property tax rebate for qualifying commercial properties, such as premises of the international airport and tourist attractions. Up to 100% for non-residential properties.","2020-02-18",null,null,null,null,"Singapore announces tax measures to manage COVID-19, International Tax Review, 18-02-2020",null,"2020-03-23"]
["Singapore","CIT","Measure to enhance business cash-flow",null,"Wage subsidy paid to the employers","Government will pay 75% of April wages for everyworker in employment, capped at $4,600. Wage support levels will be differentiated by sector for remaining qualifying months (75% wage support for aviation, accommodation, and tourism sectors, 50% for food services sectors, and 25% for all other sectors). Eligible union members will receive a one-off relief of up to $300. ","2020-03-26",null,null,null,null,"https://www.singaporebudget.gov.sg/budget_2020/resilience-budget/supplementary-budget-statement",null,"2020-03-30"]
["Singapore","Other","Enhanced benefit entitlements",null,"Cash transfers for households","Cash grant of $800 per month for 3 months for low and middle income Singaporeans who lost their job due to Covid-19. ","2020-03-26",null,null,null,null,"https://www.singaporebudget.gov.sg/budget_2020/resilience-budget/supplementary-budget-statement",null,"2020-03-30"]
["Singapore","Other","Enhanced benefit entitlements",null,"Subsidies for the self-employed","Enhanced self-employed support scheme. Eligible Self-employed workers will receive  three quarterly cash payouts of $3,000 each in May, Jul, and Oct 2020. Annual eligibility threshold raised from $13,000 to $21,000, to support more Self employed worker. For self-employed workers in training, enhanced training allowance of $10/hour.","2020-03-26",null,null,null,null,"https://www.singaporebudget.gov.sg/budget_2020/resilience-budget/supplementary-budget-statement",null,"2020-03-30"]
["Singapore","Other","Enhanced benefit entitlements",null,"Cash transfers for households","Enhanced care and support package. Triple the current payout under \"Care & Support\" for all Singaporean above 21 to $300, $600 and $ 900. Parent with at least 1 child under 21 will receive an additional $300. Singaporeans above 50 will  receive an additional $100. Singaporeans living in 1 or 2 room apprtments will receive $300 in grocery vouchers for 2020 and $100 for 2021. The Government also suspends student loan repayments and interests charges for 1 year. Late payment charges on mortgages are also suspended. ","2020-03-26",null,null,null,null,"https://www.singaporebudget.gov.sg/budget_2020/resilience-budget/supplementary-budget-statement",null,"2020-03-30"]
["Singapore","Property Taxes","Other non-tax measure",null,"Other","Enhanced property tax rebates for 2020 (replacing first wave of property tax rebates). Increased property tax rebates for qualifying commercial properties, such as hotels, serviced appartments, tourist attractions, shops and restaurants, from 15% or 30% to 100%. Increased Property Tax Rebate for Integrated Resorts from 10% to 60%. All other non-residential properties will receive a new 30% Property Tax Rebate","2020-03-26",null,null,null,null,"https://www.singaporebudget.gov.sg/budget_2020/resilience-budget/supplementary-budget-statement",null,"2020-03-30"]
["Singapore","Other","Other non-tax measure",null,"Deferral of non-wage business costs","Rental waiver of 2 months for eligible commercial tenants of Government agencies. 0.5 month rental waiver for all other non-residential tenants of government agencies; this amount was increased to a full month of rental waiver as part of a second round of reforms. ","2020-03-26",null,null,null,null,"https://www.singaporebudget.gov.sg/budget_2020/resilience-budget/supplementary-budget-statement",null,"2020-03-30"]
["Singapore","Other","Other non-tax measure",null,"Other","Support to specific sectors: \nAviation Sector: Job support scheme (75% wage offset, capped at a monthly wage og $4,600). $350m support package to provide cost relief. \nTourism Sector: Job support scheme for businesses (75% wage offset, capped at a monthly wage of $4,600). $90M support package to provide for cost relief.\nFood and Services Sector: support scheme for businesses (50% wage offset, capped at a monthly wage of $4,600)\nLand Transport Sector: special relief fund of 300$ per vehicle for tax hirers as well as 1 year tax road debate and 6 motn waiver of parking charges\nArt & Culture Sector: $55m support package to safeguard job and retain capabilities. ","2020-03-26",null,null,null,null,"https://www.singaporebudget.gov.sg/budget_2020/resilience-budget/supplementary-budget-statement",null,"2020-03-30"]
["Singapore",null,"Measure to enhance business cash-flow",null,"Tax waivers","Waiver of monthly Foreign Worker Levy due in Apr 2020 to ease labour costs for employers. Foreign Worker Levy Rebate of $750 in Apr 2020 from levies paid this year, for\neach Work Permit or S Pass holder.",null,null,null,null,null,null,null,"2020-04-09"]
["Slovak Republic","CIT","Measure to enhance business cash-flow",null,"Enhanced loss offset provisions","The government is planning to allow companies to carry forward losses for more than four tax years","2020-03-16",null,null,null,null,"https://news.bloombergtax.com/daily-tax-report-international/slovakia-outlines-tax-and-loan-measures-to-combat-coronavirus",null,"2020-03-23"]
["Slovak Republic","SSCs","Measure to enhance business cash-flow",null,"Other","The government is planning to allow a partial waiver of employers’ social security and health contributions for employees idled due to production interruptions or stoppages.","2020-03-16",null,null,null,null,"https://news.bloombergtax.com/daily-tax-report-international/slovakia-outlines-tax-and-loan-measures-to-combat-coronavirus",null,"2020-03-23"]
["Slovak Republic","CIT","Measure to enhance business cash-flow",null,"Deferral of non-wage business costs","The government said that it plans on allowing sanction-free loan payment deferrals for companies and improved access to low-interest loans as part of a new coronavirus-action plan.The Slovak government announced that companies can expect three more months for filing their 2019 corporate income tax returns, sanction-free loan payment deferrals, and improved access to low-interest loans as part of a new coronavirus-action plan.","2020-03-16",null,null,null,null,"https://news.bloombergtax.com/daily-tax-report-international/slovakia-outlines-tax-and-loan-measures-to-combat-coronavirus",null,"2020-03-23"]
["Slovak Republic","CIT","Measure to enhance household cash-flow",null,"Tax filing extension","Tax returns can be filled automatically 3 month later (until 30.6.2020) without any sanctions for late filing. ","2020-03-19",null,null,null,null,"Regulation by MoF and Financial Administration",null,"2020-03-30"]
["Slovak Republic","PIT","Measure to enhance business cash-flow",null,"Tax filing extension","Tax returns can be filled automatically 3 month later (until 30.6.2020) without any sanctions for late filing. ","2020-03-19",null,null,null,null,"Regulation by MoF and Financial Administration",null,"2020-03-30"]
["Slovak Republic","Other","Enhanced benefit entitlements",null,"Enhanced and/or extended eligibility of sick-pay","Several changes to the sickness and nursing benefit schemes. Persons in quarantine are now eligible to recieve a sickness benefit up to 55% of the salary (up to 70% for single parents). Parents with children up to 16 years will be eligible for child support (18 in case of children with severe disabilities).","2020-03-25","2020-03-25",null,null,null,"Regulation by MoF and Financial Administration",null,"2020-03-30"]
["Slovak Republic","SSCs","Measure to enhance business cash-flow",null,"Tax payment deferral","Postponed employer social security contributions if sales declined by more than 40 %. Also applicable to the self-employed.","2020-03-29","2020-04-02",null,null,"0.7 % of GDP over 3 months","Government law",null,"2020-04-06"]
["Slovak Republic","CIT","Measure to enhance business cash-flow",null,"Tax payment deferral","Waiver of advance payments if sales declined by more than 40 %","2020-03-29",null,null,null,"0.3 % of GDP over 3 months","Government press conference",null,"2020-04-06"]
["Slovak Republic","Other","Other non-tax measure","Employment and self-employment support","Wage subsidy paid to the employers","Employment support during COVID-19 emergency has been introduced for businesses subject to the mandatory closure. Under this measure, employees will receive 80% of their previous gross salary; such that the subsidy will amount to 80% of the previous gross wage, with a maximum allowance amounts to EUR 1 100, a monthly of EUR 200 000). Employers in other sectors and self-employed are eligible for lump-sum allowances based on revenue drop (EUR 180 if revenue drop >= 20 %; EUR 300 if revenue drop >= 300 %; EUR 420 if revenue drop >= 60 %; EUR 540 if revenue drop >= 80 %). A monthly cap of EUR 200 000 is also considered. ","2020-03-29","2020-03-31",null,null,"0,7 % of GDP","Published and approved regulation by MoLSAF","Expected cost of the measures assumes includes loss of income tax and SSC (due to lower wages).","2020-04-06"]
["Slovenia","Other","Other non-tax measure","In order to preserve jobs, a partial reimbursement of wages has been introduced","Wage subsidy paid to the employers","When the employer is unable to provide work for at least 30% of its regularly employed workers due to the Covid-19 crisis and these workers are temporarily \"non-active\" (but continue to be hired by their employer), a special compensation regime applies. The employees will receive a replacement income equal to 80% of their salary; 40% of this amount will be paid for by government and 60% will be paid by the employer. However, if workers are unable to work because of a quarantine decision of the Ministry of Health, the government will pay the entire replacement income (i.e. the full 80% of the normal salary). An employer may claim the right to reimbursement on salary only once for a period of at least three months.","2020-03-12",null,null,null,"EUR 51 mln","https://www.gov.si/novice/2020-03-12-interventni-zakon-za-ohranitev-delovnih-mest/ ",null,"2020-03-23"]
["Slovenia","CIT+PIT","Measure to enhance business cash-flow",null,"Tax filing extension and tax payment deferral","(1) Delay of the deadline for submission of the tax return of the advance payment of personal income tax on income from the activity and tax return of CIT for 2 months; (2) the possibility of delaying the advance payment of tax and withholding tax due to loss of income due to the coronavirus epidemic up to 2 years without incurring interest (3) the possibility of delaying the tax payments due to loss of income due to the coronavirus epidemic up to 2 years","2020-03-17",null,null,null,null,null,null,"2020-03-23"]
["Slovenia","SSCs","Measure to enhance business cash-flow",null,"Tax payment deferral","Deferral of payment of SSCs for self-employed persons who have no other employees for three months. The total value of deferred contributions, excluding interest on late payment, will have to be paid by 31 March 2022 at the latest.","2020-03-18",null,null,null,null,null,null,"2020-03-23"]
["South Africa ","Other","Other tax policy measure",null,"Other","Regulations have been put in place to prohibit unjustified price hikes, to ensure shops maintain adequate stocks of basic goods and to prevent people from ‘panic buying’.","2020-03-23",null,null,null,null,"Statement from South Africa's President",null,"2020-03-25"]
["South Africa ","Other","Measure to enhance household cash-flow",null,"Other","To alleviate congestion at payment points, old age pensions and disability grants will be available for collection from 30 and 31 March 2020, while other categories of transfers will be available for collection from 01 April 2020.","2020-03-23",null,null,null,null,"Statement from South Africa's President",null,"2020-03-25"]
["South Africa ","Other","Measure to enhance business cash-flow",null,"Wage subsidy paid to the employers","Consultation process on a proposal for a special dispensation for companies that are in distress because of COVID-19. Through this proposal, employees will receive wage payment through the Temporary Employee Relief Scheme, which will enable companies to pay employees directly during this period and avoid retrenchment. Any employee who falls ill through exposure at their workplace will be paid through the Compensation Fund.\nIn the event that it becomes necessary, The government will utilise the reserves within the UIF system to extend support to those workers in SMEs and other vulnerable firms who are faced with loss of income and whose companies are unable to provide support. Details of these will be made available at a later point in time.","2020-03-23",null,null,null,null,"Statement from South Africa's President",null,"2020-03-25"]
["South Africa ","PIT","Measure to enhance household cash-flow",null,"Wage subsidy paid to the employers","The Government will provide a tax subsidy of up to R500 per month for the next four months for those private sector employees earning below R6,500 under the Employment Tax Incentive. This will help over 4 million workers.","2020-03-23",null,null,null,null,"Statement from South Africa's President",null,"2020-03-25"]
["South Africa ","CIT","Measure to enhance business cash-flow",null,"Enhanced tax refunds","The South African Revenue Service will also work towards accelerating the payment of employment tax incentive reimbursements from twice a year towards monthly payments.","2020-03-23",null,null,null,null,"Statement from South Africa's President",null,"2020-03-25"]
["South Africa ","CIT","Measure to enhance business cash-flow",null,"More flexible tax debt repayments","Tax compliant businesses with a turnover of less than R50 million will be allowed to delay 20% of their pay-as-you-earn liabilities over the next four months and a portion of their provisional corporate income tax payments without penalties or interest over the next six months. This intervention is expected to assist over 75 000 small and medium-term enterprises.","2020-03-23",null,null,null,null,"Statement from South Africa's President",null,"2020-03-25"]
["South Africa ","SSCs","Measure to enhance business cash-flow",null,"Other","The South African government is exploring the temporary reduction of employer and employee contributions to the Unemployment Insurance Fund and employer contributions to the Skill Development Fund.","2020-03-23",null,null,null,null,"Statement from South Africa's President",null,"2020-03-25"]
["South Africa ","Other","Measure to enhance business cash-flow",null,"Other","The Department of Small Business Development has made over R500 million available immediately to assist small and medium enterprises that are in distress through a simplified application process. In addition, the Department of Tourism has made an additional R200 million available to assist SMEs in the tourism and hospitality sector who are under particular stress due to the new travel restrictions. The Industrial Development Corporation has put a package together with the Department of Trade, Industry and Competition of more than R3 billion for industrial funding to address the situation of vulnerable firms and to fast-track financing for companies critical to efforts to fight the virus and its economic impact. ","2020-03-23",null,null,null,null,"Statement from South Africa's President",null,"2020-03-25"]
["Spain","SSCs","Tax policy - support employment","recruiting/maintaining permanent non-continuous staff on permanent/non-continuous basis","Tax waivers","For employers affected by the Covid-19 pandemic: exemption from the payment of employers' SSCs, provided that the employer guarantees employment of its workers: 75% reduction in employer SSCs across the board; 100% reduction for companies with less than 50 employees.",null,null,null,null,null,null,null,"2020-03-23"]
["Spain","CIT","Measure to enhance business cash-flow",null,"Tax payment deferral","Deferral of CIT instalments until 30 May for entities with a turnover not exceeding EUR 6 million. The maximum amount of taxes that can be deferred is EUR 30,000. In order to obtain the deferral, eliglble taxpayers need to apply digitally throughout the normal procedure od tax declaration.",null,null,null,null,null,null,null,"2020-03-23"]
["Spain","PIT","Measure to enhance business cash-flow",null,"Tax payment deferral","Deferral of PIT withholding until 30 May for individual persons or entities with a turnover not exceeding EUR 6 million. The maximum amount of taxes that can be deferred is EUR 30,000. In order to obtain the deferral, eliglble taxpayers need to apply digitally throughout the normal procedure od tax declaration.",null,null,null,null,null,null,null,"2020-03-23"]
["Spain","VAT","Measure to enhance business cash-flow",null,"Tax payment deferral","Deferral of VAT payment until 30 May for individual persons or entities with a turnover not exceeding EUR 6 million. The maximum amount of taxes that can be deferred is EUR 30,000. In order to obtain the deferral, eliglble taxpayers need to apply digitally throughout the normal procedure od tax declaration.",null,null,null,null,null,null,null,"2020-03-23"]
["Spain",null,"Enhanced benefit entitlements",null,"Enhanced or extended eligibility for unemployment benefits","Extraordinary unemployment benefit granted to the self-employed: 70% of the SSC base, at least for one month.",null,null,null,null,null,null,null,"2020-03-23"]
["Spain",null,"More generous cash transfers ",null,"Other","Central government loan (EUR 300 million) granted to regional governments to finance basic social benefits for households in need.",null,null,null,null,null,null,null,"2020-03-23"]
["Spain",null,"Enhanced benefit entitlements",null,"Enhanced or extended eligibility for unemployment benefits","Access to contributory unemployment benefit while maintaining ancillary rights, for workers temporarily dismissed.",null,null,null,null,null,null,null,"2020-03-23"]
["Spain",null,"Other non-tax measure",null,"Deferral of household fixed costs","Mortgage debt deferral for the households in need with respect to their primary residence.",null,null,null,null,null,null,null,"2020-03-23"]
["Sri Lanka","CIT","Measure to enhance business cash-flow",null,"Tax payment deferral","The deadline to pay income tax, value added tax and assessment tax will be\nextended to 30 April 2020.","2020-03-23",null,null,null,null,"Sri Lanka - COVID-19 pandemic_ emergency tax measures ,IBFD, 27-03-2020","http://www.colombopage.com/archive_20A/Mar24_1584988408CH.php","2020-04-01"]
["Sri Lanka","VAT","Measure to enhance business cash-flow",null,"Tax payment deferral","The deadline to pay income tax, value added tax and assessment tax will be\nextended to 30 April 2020.","2020-03-23",null,null,null,null,"Sri Lanka - COVID-19 pandemic_ emergency tax measures ,IBFD, 27-03-2020","http://www.colombopage.com/archive_20A/Mar24_1584988408CH.php","2020-04-01"]
["Sweden","VAT","Measure to enhance business cash-flow","Deferral of tax payments","Tax payment deferral","Postponement by 12 months of three months of net VAT payments due between January and September 2020; with interest charge.","2020-03-16","7 April 2020; retrospectively to 1 Jan 2020","2020-09-01","Up to SEK 115 bn","est. SEK 0.17 billion for combined VAT, SSC, and income tax deferral measures","https://www.government.se/press-releases/2020/03/crisis-package-for-swedish-businesses-and-jobs/",null,"2020-03-23"]
["Sweden","SSCs","Measure to enhance business cash-flow","Deferral of tax payments","Tax payment deferral","Businesses can defer maximum three months payment of employers' social security contributinos within the January-September period. Postponement of payment by 12 months; with interest charge.","2020-03-16","7 April 2020; retrospectively to 1 Jan 2020","2020-09-01","Up to SEK 200 bn (combined SSCs and PIT measures)","est. SEK 0.17 billion for combined VAT, SSC, and income tax deferral measures","https://www.government.se/press-releases/2020/03/crisis-package-for-swedish-businesses-and-jobs/",null,"2020-03-23"]
["Sweden","PIT","Measure to enhance business cash-flow","Deferral of tax payments","Tax payment deferral","Postponement by 12 months of three months of preliminary income tax payments on salaries due between January and September 2020; with interest charge.","2020-03-16","7 April 2020; retrospectively to 1 Jan 2020","2020-09-01","Up to SEK 200 bn (combined SSCs and PIT measures)","est. SEK 0.17 billion for combined VAT, SSC, and income tax deferral measures","https://www.government.se/press-releases/2020/03/crisis-package-for-swedish-businesses-and-jobs/",null,"2020-03-23"]
["Sweden","Other","Tax policy - support consumption",null,"Enhanced and/or extended eligibility of sick-pay","The qualifying day for sick pay will be discontinued between 11 March and 31 May. Central government will pay sickness benefit for the first day of sickness. This measure will apply to all employees. In addition, government will assume all payments for sick leave in the first two weeks of sickness for all workers (employees and self-employed workers).","2020-03-16",null,null,null,null,null,null,"2020-03-31"]
["Sweden","Other","Tax policy - support employment",null,"Wage subsidy paid to the employers","Employees reducing their working time by either 20, 40 or 60 percent. Government will cover 75 percent of the wage costs associated with the reduction.","2020-03-16",null,null,null,null,null,null,"2020-03-31"]
["Sweden","Other","Tax policy - support employment","wage subsidy if workers are not laid off","Other","Introduction of short-term layoffs scheme. Employees can have reduced working hours and continue receiving 90 percent of their wage. This measure means that employers' wage costs can be reduced by one half. This measure extends the measure that was implemented on 16/03/2020. Short-term layoffs enter into force on 7 April and will be in effect throughout 2020, but the measures can be applied from 16 March.","2020-03-25",null,null,null,"SEK 20 billion - under the assumption that on average 120 000 workers per month are on short-term leave; but this assumption is subject to a high degree of uncertainty",null,null,"2020-03-31"]
["Sweden","Other","Measure to enhance household cash-flow","enhanced sick-pay","Enhanced and/or extended eligibility of sick-pay","Government will assume sick pay responsibility for two months: central government will assume the entire cost of all sick pay during April and May. The sickness benefit qualifying day is temporarily discontinued (aligned with measure from 16/03/2020). The appropriation for disease carrier's allowance is increased. ","2020-03-25",null,null,null,"SEK 9.5 billion - under the assumption of a 50% increase in sick leave; but this assumption is subject to a high degree of uncertainty",null,null,"2020-03-31"]
["Sweden","Other","Other tax policy measure","enhanced financal resources for sub-central governments","Other","Funding of extraordinary costs associated with Covid-19 of municipalities and regions","2020-03-25",null,null,null,"SEK 1 billion",null,null,"2020-03-31"]
["Sweden","Other","Other non-tax measure","measures targeted at specific economic sectors","Other","Extra funding for the cultural and sports sector","2020-03-25",null,null,null,"SEK 1 billion",null,null,"2020-03-31"]
["Sweden","SSCs","Measure to enhance business cash-flow","reduction of SSCs","Other","Temporary reduction of employers' social security contributions; the measure applies to up to 30 employees and up to SEK 5300 per employee per month. Temporary reduction in individual contributions as well. The measures apply for the period March to June. ","2020-03-25",null,null,null,"SEK 33 billion",null,null,"2020-03-31"]
["Sweden","Other","Measure to enhance business cash-flow","reduction in other business costs","Subsidy of non-wage business costs","Temporary discount for rental costs for firms in sectors with considerable difficulties, such as durable consumer goods, hotels, restaurants and certain other activities. ","2020-03-25",null,null,null,"SEK 5 billion (allocated to this measure)",null,null,"2020-03-31"]
["Sweden","Other","Measure to enhance business cash-flow","enhanced tax refunds","Enhanced tax refunds","SMEs can claim back the preliminary tax paid in 2019 and either pay it later or set it off against future losses.","2020-03-25",null,null,"SEK 13 billion",null,null,null,"2020-03-31"]
["Sweden","Other","Measure to enhance business cash-flow","loans/ loan guarantee scheme","Loan or guarantee scheme","State credit guarantees for Swedish airlines amounting to a maximum of SEK 5 billion. Extension of credit and credit guarantees via the Swedish Export Credit Agency's (EKN) and the Swedish Export Credit Corporation (SEK). Coverage of EKN extended, including to encompass sea shipping. Additional liquidity: SEK 130 billion. In addition, a central government loan guarantee to make it easier for companies to access bank financing, targeting primarily SMEs. The guarantee could amount to up to SEK 100 billion. The risk is shared between the government and banks (70/30).","2020-03-25",null,null,"SEK 230 billion",null,null,null,"2020-03-31"]
["Switzerland","Other","More generous cash transfers ",null,"Enhanced or extended eligibility for unemployment benefits","The waiting period for partial unemployment is lowered to one day, from now until September 30, 2020. Companies will therefore have to assume only one day of technical unemployment before receiving unemployment insurance support. The Federal Council also requests SECO to assess, by 20 March, the advisability of extending the right to partial unemployment to employees on fixed-term (non-cancellable) employment contracts and to temporary workers.","2020-03-13",null,null,null,"up to CHF 8 billion ","https://www.admin.ch/gov/de/start/dokumentation/medienmitteilungen.msg-id-78437.html",null,"2020-03-23"]
["Switzerland","Other","Measure to enhance business cash-flow",null,"Other","For companies that are particularly affected, the Federal Council is considering financial support (e.g. for liquidity bridging or financial assistance) in the sense of a hardship provision of up to CHF 1 billion. Under the leadership of the FDF, the relevant modalities are to be examined by 1 April and the necessary funds requested.","2020-03-13",null,null,"up to CHF 1 billion",null,"https://www.admin.ch/gov/de/start/dokumentation/medienmitteilungen.msg-id-78437.html",null,"2020-03-23"]
["Switzerland","Other","Measure to enhance business cash-flow",null,"Loan or guarantee scheme","As of now, up to CHF 580 million in guaranteed bank loans are available to SMEs with financial bottlenecks. An additional CHF 10 million is to go to the guarantee organisations for extraordinary administrative costs.","2020-03-13",null,null,"up to CHF 580 million",null,"https://www.admin.ch/gov/de/start/dokumentation/medienmitteilungen.msg-id-78437.html",null,"2020-03-23"]
["Switzerland","Other","Measure to enhance business cash-flow",null,"Other","Up to CHF 4.5 million can be claimed for losses in connection with (trade fair) activities of the official export promoter S-GE (Switzerland Global Enterprise).","2020-03-13",null,null,"up to CHF 4.5 million",null,"https://www.admin.ch/gov/de/start/dokumentation/medienmitteilungen.msg-id-78437.html",null,"2020-03-23"]
["Switzerland","Other non-tax measure","Measure to enhance business cash-flow",null,"Loan or guarantee scheme","Emergency aid by means of guaranteed COVID bridging loans: To enable affected SMEs (sole proprietorships, partnerships, legal entities) to receive bridging loans from the banks, the Federal Council will set up a guarantee programme worth CHF 20 billion. Affected companies should be able to obtain credit amounts of up to 10% of turnover or a maximum of CHF 20 million quickly and easily. Amounts of up to CHF 0.5 million are to be paid out immediately by the banks and 100% guaranteed by the Confederation. Amounts in excess of this should be guaranteed by the Confederation at 85% and require a brief bank examination. The loan amounts of up to CHF 0.5 million should cover over 90% of the companies affected by COVID.","2020-03-20",null,null,"up to CHF 20 billion",null,"https://www.admin.ch/gov/de/start/dokumentation/medienmitteilungen.msg-id-78515.html",null,"2020-03-25"]
["Switzerland","SSCs","Measure to enhance business cash-flow","Deferred payment of social security contributions: ","Tax payment deferral","Deferred payment of social security contributions: Companies affected by the crisis can be granted a temporary, interest-free deferral of payment of social security contributions. Companies also have the option of having the amount of the regular contributions on account adjusted if the sum of their wages has fallen significantly. The same applies to self-employed persons whose turnover has collapsed. ","2020-03-20",null,null,null,null,"https://www.admin.ch/gov/de/start/dokumentation/medienmitteilungen.msg-id-78515.html",null,"2020-03-25"]
["Switzerland","Other","Measure to enhance business cash-flow","Liquidity buffer in the tax area and for federal suppliers: ","More flexible tax debt repayments","Companies should have the option of extending payment periods without having to pay interest on arrears. For this reason, the interest rate for value-added tax, customs duties, special excise taxes and incentive taxes will be reduced to 0.0 percent in the period from 21 March 2020 to 31 December 2020. The same regulation applies to direct federal (personal and corporate income) tax from 1 March 2020 until 31 December 2020. ","2020-03-20",null,null,null,null,"https://www.admin.ch/gov/de/start/dokumentation/medienmitteilungen.msg-id-78515.html",null,"2020-03-25"]
["Switzerland","Other","More generous cash transfers ","Extension and simplification of short-time working (partial unemployment). ","Cash transfers for households","The entitlement to compensation for short-time work is to be extended to include: \nemployees in fixed-term employment relationships and persons in the service of an organisation for temporary work. Loss of working hours can now also be credited to persons in an apprenticeship. Furthermore, short-time work compensation can now also be paid to employees who are similar to employers. Persons who work in the business of the spouse or registered partner can now also benefit from short-time work compensation. They will receive a lump sum of CHF 3320 for a full-time position\nThe waiting period for short-time work compensation will be completely abolished.  \nEmployees no longer have to reduce their overtime before they can benefit from short-time compensation. ","2020-03-20",null,null,null,null,"https://www.admin.ch/gov/de/start/dokumentation/medienmitteilungen.msg-id-78515.html",null,"2020-03-25"]
["Switzerland","Other","More generous cash transfers ","Compensation for loss of earnings for self-employed persons","Subsidies for the self-employed","\nSelf-employed persons who suffer loss of earnings due to official measures to combat the coronavirus will be compensated, unless compensation or insurance benefits already exist. These measures include school closures, medically prescribed quarantine, closure of an independently managed publicly accessible business.\nThe regulation also applies to freelance artists. Compensation is paid as a daily allowance of 80 percent of income  up to CHF 196 per day. The number of daily allowances for self-employed persons in quarantine or with care duties is limited to 10 and 30 respectively. ","2020-03-20",null,null,null,null,"https://www.admin.ch/gov/de/start/dokumentation/medienmitteilungen.msg-id-78515.html",null,"2020-03-25"]
["Switzerland","Other","More generous cash transfers ","Compensation for loss of earnings for employees","Cash transfers for households","\nParents who have to interrupt their gainful employment due to school closures in order to care for their children are entitled to compensation. They are also entitled to compensation in the event of interruption of employment due to a quarantine ordered by a doctor. As for the self-employed, the loss of earnings is regulated in accordance with the Income Compensation Act (EO) and paid as a daily allowance. This corresponds to 80 percent of income and amounts to a maximum of 196 Swiss francs per day. The compensation is limited to 10 daily allowances for persons undergoing quarantine measures.","2020-03-20",null,null,null,null,"https://www.admin.ch/gov/de/start/dokumentation/medienmitteilungen.msg-id-78515.html",null,"2020-03-25"]
["Switzerland","Other","Measure to enhance business cash-flow","Cultural sector: emergency aid and compensation ","Loan or guarantee scheme","\nThe economic impact of the ban on events on the cultural sector (performing arts, design, film, visual arts, literature, music and museums) is to be cushioned by means of immediate aid and compensation, as well as repayable interest-free loans to ensure their liquidity. ","2020-03-20",null,null,"CHF 280 million",null,"https://www.admin.ch/gov/de/start/dokumentation/medienmitteilungen.msg-id-78515.html",null,"2020-03-25"]
["Switzerland","Other","Measure to enhance business cash-flow",null,"Loan or guarantee scheme","Sports: CHF 100 million for sports organisations, as events in both popular and competitive sports have to be cancelled: CHF 50 million as repayable loans and CHF 50 million as subsidies .","2020-03-20",null,null,null,null,"https://www.admin.ch/gov/de/start/dokumentation/medienmitteilungen.msg-id-78515.html",null,"2020-03-25"]
["Switzerland","Other","Measure to enhance business cash-flow",null,"Loan or guarantee scheme","Tourism and regional policy. Immediate measures have already been implemented since February 2020 within the framework of tourism policy promotion instruments. \nWithin the framework of regional policy, federal loans amounting to around CHF 530 million are currently invested in projects, of which around 60 percent are in the tourism sector. The administration of federal loans is legally delegated to the cantons. In order to strengthen the liquidity of the borrowers, the Confederation allows the cantons to handle the deferral options more flexibly. In this way, the mountain railway sector in particular can be supported in the short term, since here the repayments are often due after the winter season.","2020-03-20",null,null,null,null,"https://www.admin.ch/gov/de/start/dokumentation/medienmitteilungen.msg-id-78515.html",null,"2020-03-25"]
["Switzerland","Other","More generous cash transfers ",null,"Enhanced or extended eligibility for unemployment benefits","In the area of unemployment insurance (ALV), the submission of proof of work efforts is no longer required. The insured person must submit proof of work efforts no later than one month after the expiry of COVID 19 Regulation 2. The entire period of validity of this ordinance is considered the control period. ","2020-03-25",null,null,null,null,"https://www.admin.ch/gov/de/start/dokumentation/medienmitteilungen.msg-id-78573.html ",null,"2020-03-25"]
["Switzerland","Other","More generous cash transfers ",null,"Enhanced or extended eligibility for unemployment benefits","In order to avoid expiry of unemployment benefits, all eligible persons receive a maximum of 120 additional daily allowances. The framework period for the receipt of benefits is extended by 2 years if full receipt is not possible within the current framework period.","2020-03-25",null,null,null,null,"https://www.admin.ch/gov/de/start/dokumentation/medienmitteilungen.msg-id-78573.html ",null,"2020-03-25"]
["Switzerland","Other","More generous cash transfers ",null,"Other","The period for advance registration for short-time work (KAE) is abolished. \nThe approval period for short-time work is extended from 3 to 6 months. This will enable the number of applications to be minimised and thus speed up the approval procedure.","2020-03-25",null,null,null,null,"https://www.admin.ch/gov/de/start/dokumentation/medienmitteilungen.msg-id-78573.html ",null,"2020-03-25"]
["Switzerland","Other","Measure to enhance business cash-flow",null,"Other","Employers may temporarily use the employer contribution reserves they have built up to pay employee contributions to the occupational pension scheme. This measure should make it easier for employers to bridge liquidity shortages. ","2020-03-25",null,null,null,null,"https://www.admin.ch/gov/de/start/dokumentation/medienmitteilungen.msg-id-78573.html ",null,"2020-03-25"]
["Thailand","Other","Measure to enhance business cash-flow",null,"Tax payment deferral","The domestic corporate withholding tax rate on certain payments will be reduced from 3% to 1.5% from 1 April 2020 to September 2020 provided that the payment is made electronically.","2020-03-10",null,null,null,null,"Stimulus package in response to COVID-19outbreak approved by cabinet, IBFD, 11-03-2020",null,"2020-03-23"]
["Thailand","CIT","Measure to enhance business cash-flow",null,"Wage subsidy paid to the employers","Small or medium-sized enterprises (SMEs) will be able to claim a 300% deduction on salary payments made from April 2020 to July 2020.","2020-03-10",null,null,null,null,"Stimulus package in response to COVID-19outbreak approved by cabinet, IBFD, 11-03-2020",null,"2020-03-23"]
["Thailand","CIT","Measure to enhance business cash-flow",null,"Other","SMEs will be able to claim a 150% deduction of interest expenses incurred from April 2020 to December 2020.","2020-03-10",null,null,null,null,"Stimulus package in response to COVID-19outbreak approved by cabinet, IBFD, 11-03-2020",null,"2020-03-23"]
["Thailand","VAT","Measure to enhance business cash-flow",null,"Enhanced tax refunds","Accelerated excess input VAT refunds, to be made within 15 days for online procedures and within 45 days for procedures via tax branch offices.","2020-03-10",null,null,null,null,"Stimulus package in response to COVID-19outbreak approved by cabinet, IBFD, 11-03-2020",null,"2020-03-23"]
["Turkey","WHT+VAT+SSCs","Measure to enhance business cash-flow",null,"Tax payment deferral","(Wage) withholding tax, VAT and social security payments regarding April, May and June 2020 will be postponed for 6 months for taxpayers in shopping malls, retail, iron-steel, automotive, transportation, cinema-theatre, accommodation, food-drink, textile-clothing, and event-organisation sectors","2020-03-18",null,null,null,null,"Turkey-COVID-19 pandemic- emergency tax measures, IBFD, 20-03-2020",null,"2020-03-23"]
["Turkey","VAT",null,null,"Change in VAT rates","The VAT rate for domestic flights is lowered from 18 percent to 1 percent for 3 months.",null,null,null,null,null,null,null,"2020-03-31"]
["Turkey","Property taxes",null,null,"Tax payment deferral","The effective payment date of the Accomodation Tax is postponed to 1 January 2021 instead of April 1, 2020. ",null,"2020-03-26",null,null,null,null,null,"2020-03-31"]
["Uganda","CIT","Measure to enhance business cash-flow",null,"Tax payment deferral","Taxpayers who have Memoranda of Understanding (MOU) with the tax authority and have payments due in March 2020, can opt to defer and reschedule their tax instalment payment.","2020-03-24",null,null,null,null,"Uganda - COVID-19 pandemic_ emergency tax measures, IBFD, 25-03-2020","https://www.ura.go.ug/Resources/webuploads/HMPGMSG/C1-999000000001567.jpg","2020-03-26"]
["Ukraine",null,"Measure to enhance business cash-flow","across taxes","Tax filing extension and tax payment deferral","Extension of deadlines for filing income tax returns and asset tax returns (until 1 July 2020). No payments required of land tax between 1 March and 30 April 2020 and no real estate tax levied between 1 March and 30 April 2020 on non-residential immovable property, other than land, owned by individuals or legal entitities.",null,null,null,null,null,"Tax News Service, IBFD, 19 March 2020",null,"2020-03-27"]
["Ukraine","VAT","Measure to support health system",null,"Other","The import of medicine, medical goods and medical equipment used in the fight against Covid-19 is temporarily exempt from VAT and customs duty for three months.",null,"2020-03-18",null,null,null,"https://globalvatonline.pwc.com/covid-19-summary","https://www.rbc.ua/ukr/news/ukraina-otmenila-poshliny-nds-lekarstva-medoborudovanie-1584725468.html","2020-04-01"]
["United Arab Emirates","Other consumption taxes","Tax policy - support consumption",null,"Enhanced tax refunds","Customs Notice 1/2020 issued by the Dubai customs authorities provides for 1% refund of the customs duty imposed on imported goods sold locally into the UAE market from the period starting 15 March 2020 until 30 June 2020. \n(Note: it is normally subject to a customs duty rate of 5%).","2020-03-22","2020-03-15","3030-06-30",null,null,"United Arab Emirates - COVID-19 pandemic_ emergency customs duty measures, IBFD, 25-03-2020","https://www.dubaicustoms.gov.ae/en/PoliciesAndNotices/Notices/CN1_2020.pdf","2020-03-26"]
["United Arab Emirates","Other","Other non-tax measure",null,"Other","Dubai Customs has put customs audit on hold. Dubai Customs will reduce customs clearance fees by 90%.","2020-03-16","2020-03-16","N/A",null,null,"https://www.thenational.ae/uae/government/coronavirus-dubai-s-sheikh-hamdan-launches-dh1-5bn-economic-stimulus-package-1.991975",null,"2020-04-06"]
["United Arab Emirates","Other","Other non-tax measure","Supporting SMEs","Loan or guarantee scheme","The UAE Central Bank has provided AED 50 bn (c. USD 13.6 bn) zero-interest loans for banks to support SMEs","2020-03-16","2020-03-16","2020-12-31","AED 50 bn (c. USD 13.6 bn)",null,"https://www.centralbank.ae/sites/default/files/2020-03/CBUAE%20announces%20a%20comprehensive%20AED%20100%20billion%20Targeted%20Economic%20Support%20Scheme%20to%20contain%20the%20repercussions%20of%20the%20pandemic%20COVID-19.pdf",null,"2020-04-06"]
["United Arab Emirates","Other","Measure to enhance household cash-flow",null,"Other","The UAE Central Bank has lowered the real estate LTV ratios ","2020-03-16","2020-03-16",null,null,null,"https://www.centralbank.ae/sites/default/files/2020-03/CBUAE%20announces%20a%20comprehensive%20AED%20100%20billion%20Targeted%20Economic%20Support%20Scheme%20to%20contain%20the%20repercussions%20of%20the%20pandemic%20COVID-19.pdf",null,"2020-04-06"]
["United Arab Emirates","Other","Measure to enhance business cash-flow",null,"Other","The Dubai government announced targeted fee reductions for 3 months","2020-03-16","2020-03-16","2020-06-30",null,"AED 1.5 bn (c. USD 408 mn)","https://www.khaleejtimes.com/coronavirus-outbreak/coronavirus-in-uae-sheikh-mohamed-orders-stimulus-plans",null,"2020-04-06"]
["United Arab Emirates","Other","Measure to enhance business cash-flow","This measure will also support household cash-flow","Subsidy of non-wage business costs","The Abu Dhabi government announced an AED 5 billion in water and electricity subsidies","2020-03-17","2020-03-17",null,null,"AED 5 bn (c. USD 1.4 bn)","https://www.khaleejtimes.com/uae/abu-dhabi/uaes-stimulus-package-to-benefit-entire-community--",null,"2020-04-06"]
["United Arab Emirates","Other","Measure to enhance business cash-flow","Supporting SMEs","Accelerate or enhanced tax depreciation provisions","The Abu Dhabi government announced an AED 3 billion to a SME Credit Guarantee Scheme","2020-03-17","2020-03-17",null,null,"AED 3 bn (c. USD 816 mn)","https://www.khaleejtimes.com/uae/abu-dhabi/uaes-stimulus-package-to-benefit-entire-community--",null,"2020-04-06"]
["United Arab Emirates","Property taxes","Measure to enhance business cash-flow",null,"Tax waivers","The Abu Dhabi government announced targeted exemption on property registration fees","2020-03-17","2020-03-17",null,null,null,"https://www.khaleejtimes.com/uae/abu-dhabi/uaes-stimulus-package-to-benefit-entire-community--",null,"2020-04-06"]
["United Arab Emirates","Other","Measure to enhance business cash-flow","Supporting SMEs","Other","The UAE Federal Government announced the following measures worth AED 16bn:\n- a renewable six-month suspension of work permit fees;\n- reduction in labour and other charges to reduce the cost of doing business; \n- 6 month suspension of the collection of administrative fines by the Ministry of Human Resources and Emiratisation;\n- reduction of work permit fees for businesses with 1 - 6 registered workers.\n- reduction of the fees of the Ministry of Economy.\n- businesses can obtain a rebate equal to 50% of the bank guarantee they submitted for each employee","2020-03-22","2020-03-22",null,null,"AED 16 bn (c. USD 4.4 bn)","https://wam.ae/en/details/1395302832332\n\nhttps://www.khaleejtimes.com/coronavirus-outbreak/covid-19-in-uae-sheikh-mohammed-announces-additional-dh16-billion-stimulus-package",null,"2020-04-06"]
["United Arab Emirates","Other","Measure to enhance business cash-flow","Enhance financial liquidity of companies operating in the free zones","Deferral of non-wage business costs","The Dubai Freezone Council (representing all freezones in the Emirate of Dubai) announced the following measures:\n- Postponing rent payments for 6 months\n- Facilitating instalments for payments\n- Refunding security deposits and guarantees\n- Cancelling fines for both companies and individuals on expired trade licences\n- Waiving licence fees for new companies and reducing licence renewal fees for existing businesses \n- Reducing certain fees (e.g. property transfer registration fee)","2020-03-28","2020-03-28",null,null,null,"https://gulfnews.com/business/dubai-free-zones-council-launches-stimulus-package-to-mitigate-economic-risks-from-covid-19-1.70683224",null,"2020-04-06"]
["United Arab Emirates","Other","Tax policy - support employment","Facilitate employment","Other","The Dubai Freezone Council (representing all freezones in the Emirate of Dubai) announced that temporary contracts that allow the free movement of labour between companies operating in the free zones for the rest of 2020 would be permitted","2020-03-28","2020-03-28",null,null,null,"https://gulfnews.com/business/dubai-free-zones-council-launches-stimulus-package-to-mitigate-economic-risks-from-covid-19-1.70683224",null,"2020-04-06"]
["United Arab Emirates","Other","Measure to enhance business cash-flow",null,"Other","The Sharjah government announced a 47-point stimulus package, featuring the following:\n- A three-month fee exemption for existing licensees \n- Various rent exemptions and fee discount for targeted businesses and industries operating in Sharjah (e.g. Expo participants, export industries, supermarkets, aviation) \n- Rent exemptions for SMEs operating from Sharjah's Trade Centre 101 \n- A 50% reduction of fines for any traffic violation committed before 30 June 2020 \n- Exemption of fines incurred by hotels operating in Sharjah for violation committed during 1 January 2019 to 31 March 2020","2020-04-01","2020-04-01",null,null,null,"https://www.khaleejtimes.com/coronavirus-pandemic/combating-covid-19-rent-fine-waivers-in-sharjahs-47-point-stimulus-package- \n\nhttps://gulfnews.com/uae/coronavirus-sharjahs-47-point-stimulus-package-suspends-eviction-judgments-jail-rulings-on-all-rental-related-cases-1.1585666294634",null,"2020-04-06"]
["United Arab Emirates","SSCs","Tax policy - support employment",null,"Tax payment deferral","The General Pension & Social Security Authority (GPSSA) and the Board of Directors of the Abu Dhabi Retirement Fund has announced that all subscribing private sector companies will be able to defer payment of monthly employer subscriptions (i.e. Social Security and Pension contributions) in relation to their staff, starting with payments due in respect of March 2020 and running initially for a 3 month period (i.e. covering payments due up to May 2020). \nThis three month grace period may be extended based on an updated assessment of the situation towards the end of the grace period. If an employer chooses to postpone payments, a catch up payment for all months will be due when payments resume (currently June 2020). ","2020-04-05","2020-04-01",null,null,null,"https://www.pension.gov.ae/ar-ae/pages/News.aspx?NewsID=103 \n\nhttp://gpssa.gov.ae/en/pages/NewsDetail.aspx?newsId=289#/ ",null,"2020-04-06"]
["United Kingdom","Other","More generous cash transfers ",null,"Enhanced and/or extended eligibility of sick-pay","Statutory sick pay for self-isolating people - Statutory Sick Pay to be paid from the first day of sickness absence, rather than the fourth day, for people who have COVID-19 or have to self‑isolate, in accordance with government guidelines. Individuals who are not eligible to receive SSP (i.e. the self employed or employees earning less than Pound 118 per week) can now make more easily a claim to obtain the Universal Credit.",null,null,null,null,null,null,null,"2020-03-23"]
["United Kingdom","Other","More generous cash transfers ",null,"Enhanced and/or extended eligibility of sick-pay","A refund of the cost of statutory sick pay for up to 2 weeks per employee for small employers with fewer than 250 employees  ",null,null,null,null,null,null,null,"2020-03-23"]
["United Kingdom","Property taxes","Measure to enhance business cash-flow",null,"Tax waivers","100% business rates relief for 2020-21 for all eligible retail, leisure and hospitality properties; starting April 1 for 1 year. ","2020-03-17","2020-04-01","2021-03-01",null,null,null,null,"2020-03-27"]
["United Kingdom","CIT","Measure to enhance business cash-flow",null,"More flexible tax debt repayments","\"Time to Pay\" arrangements for businesses and self-employed workers who need more time to pay taxes. These arrangements are open in cases where the business or self-employed is at risk of not being able to pay their tax bill due to Covid-19. They are agreed on a case-by-case basis.",null,null,null,null,null,null,null,"2020-03-27"]
["United Kingdom","VAT","Measure to enhance business cash-flow",null,"Tax payment deferral","All UK businesses are eligible for tax deferral; this wil apply from 20 March 2020 until 30 June 2020","2020-03-17",null,null,null,null,"https://www.gov.uk/government/publications/guidance-to-employers-and-businesses-about-covid-19/covid-19-support-for-businesses",null,"2020-03-23"]
["United Kingdom","PIT","Measure to enhance business cash-flow",null,"Tax filing extension","Income Tax Self-Assessment, payments due on the 31 July 2020 will be deferred until the 31 January 2021.","2020-03-17",null,null,null,null,"https://www.gov.uk/government/publications/guidance-to-employers-and-businesses-about-covid-19/covid-19-support-for-businesses",null,"2020-03-23"]
["United Kingdom",null,"Tax policy - support employment",null,"Enhanced and/or extended eligibility of sick-pay","SMEs that have less than 250 employees can, as of 28 February 2020, reclaim Statutory Sick Pay (SSP) paid for sickness absence of employees in relation to COVID-19. ","2020-03-17",null,null,null,null,"https://www.gov.uk/government/publications/guidance-to-employers-and-businesses-about-covid-19/covid-19-support-for-businesses",null,"2020-03-23"]
["United Kingdom",null,"More generous cash transfers ",null,"Tax payment deferral","The Retail and Hospitality Grant Scheme provides businesses in the retail, hospitality and leisure sectors with a cash grant of up to £25,000 per property.\nFor businesses in these sectors with a rateable value of under £15,000, they will receive a grant of £10,000.\nFor businesses in these sectors with a rateable value of between £15,001 and £51,000, they will receive a grant of £25,000.","2020-03-17",null,null,null,null,"https://www.gov.uk/government/publications/guidance-to-employers-and-businesses-about-covid-19/covid-19-support-for-businesses",null,"2020-03-23"]
["United Kingdom","Other","Other tax policy measure",null,"Deferral of household fixed costs","Tenants who face difficulties meeing their mortgage repayments because of the Covid-19 outbreak will be eligible for a 3 month rental holiday. This also includes landlords whose tenants are experiancing financial difficulties because of Covid-19. Only tenants who are up to date with past payments will be eligible for this scheme. ","2020-03-17",null,null,null,null,null,null,"2020-03-27"]
["United Kingdom","Other","Other tax policy measure",null,"Loan or guarantee scheme","A new temporary Coronavirus Business Interruption Loan Scheme, delivered by the British Business Bank, will launch to support businesses to access bank lending and overdrafts. The government will provide lenders with a partial guarantee of 80% on each loan to give lenders further confidence in continuing to provide finance to SMEs.","2020-03-17",null,null,null,null,null,null,"2020-03-27"]
["United Kingdom","Other","Measure to enhance business cash-flow","wage subsidy if workers are not laid off","Wage subsidy paid to the employers","Under the UK Job Retention Scheme, employers can claim for 80% of usual monthly wage costs for employees on a leave of absence, up to £2,500 per month, plus the associated employer national insurance contributions and minimum automatic enrolment employer pension contributions levied on that wage. The Coronavirus Job Retention Scheme is a temporary scheme open to all UK employers for at least 3 months starting from 1 March 2020. It is designed to support employers whose operation have been severely affected by Covid-19. ","2020-03-20",null,null,null,null,"https://www.gov.uk/government/publications/guidance-to-employers-and-businesses-about-covid-19/covid-19-support-for-businesses",null,"2020-04-01"]
["United Kingdom","Other consumption taxes","Measure to support health system",null,"Other","Medical equipment crucial to the fight against coronavirus  arriving from outside the EU will not be subject to customs duty or import VAT.","2020-03-31",null,"2020-07-31",null,null,"https://www.gov.uk/government/news/chancellor-waives-duties-and-vat-on-vital-medical-imports",null,"2020-04-04"]
["United States","Other","Measure to support health system","PL 116-123: Funding for Research and Development for Diagnostics and Vaccines","Other","The legislation provides funding for research and development of vaccines/diagnostics ,and the purchase of  necessary medical supplies, medical surge capacity to the Department of Health and Human Services, National Institute of Allergy and Infectious Diseases, and the Food and Drug Administration.","2020-03-06","2020-03-06","30/9/2024",null," USD 4.85 billion (FY)","https://www.kff.org/global-health-policy/issue-brief/the-u-s-response-to-coronavirus-summary-of-the-coronavirus-preparedness-and-response-supplemental-appropriations-act-2020/",null,"2020-03-30"]
["United States","Other","Measure to support health system","PL 116-123: Funding for Center of Disease Control and Prevention and State/Local Government Responses","Other","The legislation provides funding for actions for the Center of Disease Control and Prevention and funding to be dispersed for state and local response efforts.","2020-03-06","2020-03-06","30/9/2022",null,"USD 1.9 billion (FY)","https://www.kff.org/global-health-policy/issue-brief/the-u-s-response-to-coronavirus-summary-of-the-coronavirus-preparedness-and-response-supplemental-appropriations-act-2020/",null,"2020-03-30"]
["United States","Other","Measure to enhance business cash-flow","PL 116-123: Small Business Administration disaster loans","Loan or guarantee scheme","The legislation provides funding to the Small Business Administration (SBA) disaster loans program to support SBA’s administration of loan subsidies that will be made available to entities financially impacted as a result of the coronavirus.","2020-03-06","2020-03-06",null,null,"USD 20 million (Not-able-to-determine)","https://www.kff.org/global-health-policy/issue-brief/the-u-s-response-to-coronavirus-summary-of-the-coronavirus-preparedness-and-response-supplemental-appropriations-act-2020/",null,"2020-03-30"]
["United States","Other","Measure to support health system","PL 116-123: Funding for International Response","Other","Legislation provides funding for international efforts to support global disease detection and emergency response efforts, support humanitarian assistance needs resulting from the coronavirus outbreak, support health systems responding to the coronavirus outbreak overseas, and support economic, security and stabilization efforts.","2020-03-06","2020-03-06","30/9/2022",null,"USD 1.3 billion (FY)","https://www.kff.org/global-health-policy/issue-brief/the-u-s-response-to-coronavirus-summary-of-the-coronavirus-preparedness-and-response-supplemental-appropriations-act-2020/",null,"2020-03-30"]
["United States","Other","Other non-tax measure","PL 116-123: Funding for US Embassy Needs","Other","Legislation provides funding to the State Department to support consular operations, emergency evacuations, and other needs at U.S. embassies.","2020-03-06","2020-03-06","30/9/2022",null,"USD 300 million (FY)","https://www.kff.org/global-health-policy/issue-brief/the-u-s-response-to-coronavirus-summary-of-the-coronavirus-preparedness-and-response-supplemental-appropriations-act-2020/",null,"2020-03-30"]
["United States","Other","Measure to support health system","PL 116-123: Waiver to Provide Telehealth Services to Medicare recipients","Other","Legislation provided a waiver removing restrictions to Medicare providers allowing them to offer telehealth services to beneficiaries regardless of whether the beneficiary is in a rural community.","2020-03-06","2020-03-06",null,null,"USD 500 million  (Not-able-to-determine)","https://www.kff.org/global-health-policy/issue-brief/the-u-s-response-to-coronavirus-summary-of-the-coronavirus-preparedness-and-response-supplemental-appropriations-act-2020/",null,"2020-03-30"]
["United States","Other","Other non-tax measure","PL 116-127: Nutritional Assistance","Other","Legislation provides greater funding for nutritional programs and also provides an increase in nutritional benefits for families whose children would have received a subsidized lunch at school  but whose school is closed due to a public health emergency. Legislation also provides for waivers to the Secretary concerning these nutritional assistance programs","2020-03-18","2020-03-18","30/9/2021",null,"USD 1.25 billion  (FY)","https://www.kff.org/global-health-policy/issue-brief/the-families-first-coronavirus-response-act-summary-of-key-provisions/",null,"2020-03-30"]
["United States","Other","Measure to support health system","PL 116-127: Funding for testing","Other","Legislation provides funding to the Department of Defense, Department of Veteran affairs, Department of Health and Human Services for testing and testing related visits.","2020-03-18","2020-03-18","30/9/2022",null,"USD 206 million  (FY)","https://www.kff.org/global-health-policy/issue-brief/the-families-first-coronavirus-response-act-summary-of-key-provisions/",null,"2020-03-30"]
["United States","Other","Measure to support health system","PL 116-127: Funding for claims and the uninsured","Other","Funding to pay claims of providers for the detection of SARS–CoV–2 or the diagnosis of the virus that causes COVID–19 and testing related visits for the uninsured.","2020-03-18","2020-03-18",null,null,"USD 1 billion (Not-able-to-determine)","https://www.kff.org/global-health-policy/issue-brief/the-families-first-coronavirus-response-act-summary-of-key-provisions/",null,"2020-03-30"]
["United States","SSCs","Tax policy - support employment","Refundable tax credit to offset the cost of providing with paid medical leave","Enhanced and/or extended eligibility of sick-pay","Families First Coronavirus Response Act provides employers with a refundable tax credit to offset the cost of providing a worker with paid sick and family leave. The Act caps the amount of qualified sick leave wages taken into account for each employee at $511 per day for 10 work days.  Similarly, the family leave credit would offset $200 per day of wages for employees who must care for a loved one or whose child is home because of a school or daycare closing.  Self-employed workers would also qualify for the same level of refundable sick and family leave tax credits to offset wages.  Businesses can retain and access funds that they would otherwise paid in payroll taxes.  If those amounts are not sufficient to cover the cost of paid leave, employers can seek an expedited advance from the IRS by submitting a streamlined claim form.","2020-03-18","2020-03-18","2020-12-31",null,"JCT estimated cost USD105 billion","https://www.law360.com/tax/articles/1252682/house-clears-covid-19-relief-bill-with-employer-tax-credit?nl_pk=9b514095-4069-4e42-8925-55049390466b&utm_source=newsletter&utm_medium=email&utm_campaign=tax&read_more=1&attachments=true and Joint Committee on Taxation JCX-9-20",null,"2020-03-30"]
["United States","Other","Other non-tax measure","PL 116-127: Funding for Unemployment Insurance","Other","For FY 2020 emergency grants for states to provide and process unemployment benefits.\nFunds to states may be used for the administration of its unemployment compensation law, including ensuring adequate resources in periods of high demand.\n\n50% of funding ($500 million) is for all states providing states follow certain notification and accessibility requirements related to unemployment compensation.\n\n50% of funding ($500 million) is for states where unemployment compensation claims increased by at least 10% over the same quarter in the previous calendar year provided the state commits to maintaining and strengthening access to the unemployment compensation system and eases eligibility requirements and access to unemployment compensation, including waiving work search requirements and waiting period.","2020-03-18","2020-03-18","30/9/2020",null,"USD 1 billion  (FY)","https://www.kff.org/global-health-policy/issue-brief/the-families-first-coronavirus-response-act-summary-of-key-provisions/",null,"2020-03-30"]
["United States","Other","Other non-tax measure","PL 116-127: Testing Coverage by Insurance","Other","Expands coverage of private and government provided health insurance to cover testing for SARS-CoV-2 / COVID-19 with no cost-sharing during the emergency period","2020-03-18","2020-03-18",null,null,null,"https://www.kff.org/global-health-policy/issue-brief/the-families-first-coronavirus-response-act-summary-of-key-provisions/",null,"2020-03-30"]
["United States","CIT+PIT","Measure to enhance business cash-flow","Penalty-free tax deferral for certain businesses and individuals","Tax payment deferral","The U.S. Treasury Department relying on administrative discretion will defer tax payments without interest or penalties for certain individuals and businesses negatively impacted, aiming to provide additional liquidity to the economy.","2020-03-18","2020-03-18","2020-07-15","Estimated tax deferral of USD200 billion",null,"https://www.reuters.com/article/us-health-coronavirus-economy-policy-fac/factbox-the-economic-remedies-for-the-coronavirus-idUSKBN2121C4",null,"2020-03-30"]
["United States","CIT+PIT","Measure to enhance business cash-flow","Penalty-free tax deferral and tax filing for all business and individuals","Tax filing extension","This supersedes measure on line 189. The U.S. Treasury Department will defer tax filings and payments without interest or penalties for all individuals and businesses negatively impacted to provide additional liquidity to the economy.","21/03/2020","21/03/2020","15/07/2020","Estimated tax deferral of USD300 billion",null,"https://www.irs.gov/pub/irs-drop/n-20-18.pdf https://www.nytimes.com/reuters/2020/03/20/business/20reuters-health-coronavirus-usa-taxes.html",null,"2020-03-30"]
["United States","CIT","Tax policy - support employment","Usage of deposited Taxes and Expedited Refunds to pay Sick-leave provision","Other","Businesses can retain and access funds that they would otherwise pay to the IRS in payroll taxes.  If those amounts are not sufficient to cover the cost of paid leave, employers can seek an expedited advance from the IRS by submitting a streamlined claim form.","2020-03-20","2020-03-20","2020-12-31",null,"USD 15 million (CY)","https://home.treasury.gov/news/press-releases/sm952      https://www.kff.org/global-health-policy/issue-brief/the-families-first-coronavirus-response-act-summary-of-key-provisions/",null,"2020-03-30"]
["United States","Other","Enhanced benefit entitlements","Increase Unemployment Benefits","Enhanced or extended eligibility for unemployment benefits","The CARES Act provides expanded unemployment insurance benefits for individuals (including workers who would not normally be eligible, such as gig workers and self-employed individuals)  who become unemployed, partially unemployed or are unable to work due to COVID-19 on or after 27 January, 2020, and on or before 31 December, 2020. In general, the unemployment benefit a recipient receives is increased by $600 per week (referred to as Federal Pandemic Unemployment Compensation) and extend the benefits 13 additional weeks. Benefits may vary by state.","27/03/2020","27/03/2020","31/12/2020",null,"USD 260 billion (CY)","http://www.crfb.org/blogs/whats-2-trillion-coronavirus-relief-package",null,"2020-03-30"]
["United States","Other","Measure to enhance business cash-flow","Provide Small Business Loans and Grants","Subsidy of non-wage business costs","Legislation provides recipients of loans to be eligible for loan forgiveness on covered loans in an amount equal to the sum of the costs incurred on or after 15  February, 2020, and on or before 30 June, 2020, due to payroll cost, mortgage interest payments, rent or utility payments. The CARES Act also gives the SBA authority to provide paycheck protection loans to help employers cover costs, including wages, paid leave and state taxes on employee wages. These benefits are available to employers with no more than 500 employees, including nonprofit organizations.","27/03/2020","Expected 27/03/2020","30/6/2020",null,"USD 377 billion (CY)","http://www.crfb.org/blogs/whats-2-trillion-coronavirus-relief-package",null,"2020-03-30"]
["United States","Other","Measure to enhance business cash-flow","Provide loans to essential sectors and provide support to new Federal Reserve Facility","Loan or guarantee scheme","Support a new Federal Reserve facility that will offer up to $4.5 trillion in loans to business, states, and municipalities. Additionally, the legislation provides loans, guarantees and other investments to the airline sector and firms vital to maintaining national security.","27/03/2020","27/03/2020",null,"USD 4.5 trillion","USD 510 billion (Not-able-to-determine)","http://www.crfb.org/blogs/whats-2-trillion-coronavirus-relief-package",null,"2020-03-30"]
["United States","Other","Other non-tax measure","Support State and Local Governments","Other","Provide aid to States (minimum of $1.25 billion per state) with the most populous states receiving an estimated $10 billion each. The legislation also provides infrastructure grants to transit providers.","27/03/2020","27/03/2020","30/9/2020",null,"USD 175 billion  (FY)","http://www.crfb.org/blogs/whats-2-trillion-coronavirus-relief-package",null,"2020-03-30"]
["United States","Other","Measure to support health system","Increase health-related spending","Other","Increase funding for hospitals and public health, community health centers for the detection of SARS-CoV-2 or prevention, diagnosis, and treatment of COVID-19. Also funded are additional Medicare payments, and grants to expand telehealth and home services with 50% designated to rural communities.","27/03/2020","27/03/2020",null,null,"USD 180 billion (Not-able-to-determine)","http://www.crfb.org/blogs/whats-2-trillion-coronavirus-relief-package",null,"2020-03-30"]
["United States","PIT","Tax policy - support consumption","Section 2201. 2020 recovery rebates for individuals","Cash transfers for households","The Coronavirus Aid, Relief, and Economic Security Act (CARES) provides all U.S. residents who are not a dependent of another taxpayer and have a work eligible social security number, are eligible for a $1,200 ($2,400 joint return) rebate. In addition, they are eligible for an additional $500 per child under age 17.  The credit phases out at 5% of adjusted gross income in excess of $75,000 ($150,000 joint return).  Those who have no income, as well as those whose income comes entirely from non-taxable means-tested benefit programs, such as SSI benefits, are eligible for the rebates.","27/03/2020","27/03/2020","31/12/2020",null,"USD 292 billion FY2020-2030","https://www.jct.gov/publications.html?func=startdown&id=5252 https://www.finance.senate.gov/imo/media/doc/CARES%20Act%20Section-by-Section%20(Tax,%20Unemployment%20Insurance).pdf   http://www.crfb.org/blogs/whats-2-trillion-coronavirus-relief-package",null,"2020-03-30"]
["United States","PIT","Measure to enhance household cash-flow","Section 2202. Special rules for use of retirement funds","Other","Waives the 10% early withdrawal penalty for distributions up to $100,000 from qualified retirement accounts for coronavirus-related purposes made on or after 1 January 2020. In addition, income attributable to such distributions would be subject to tax over three years, and the taxpayer may recontribute the funds to an eligible retirement plan within three years without regard to that year’s cap on contributions. Further, the provision provides flexibility for loans from certain retirement plans for coronavirus-related relief.","27/03/2020","27/03/2020","31/12/2023",null,"USD 2.5 billion FY2020-2030","https://www.jct.gov/publications.html?func=startdown&id=5252 https://www.finance.senate.gov/imo/media/doc/CARES%20Act%20Section-by-Section%20(Tax,%20Unemployment%20Insurance).pdf   http://www.crfb.org/blogs/whats-2-trillion-coronavirus-relief-package",null,"2020-03-30"]
["United States","PIT","Other tax policy measure","Section 2203. Temporary waiver of required minimum distribution rules for certain retirement plans and accounts","Other","Waives the required minimum distribution rules for certain defined contribution plans and individual retirement accounts for calendar year 2020. This provision provides relief to individuals who would otherwise be required to withdraw funds from such retirement accounts.","27/03/2020","27/03/2020","31/12/2020",null,"USD 4.5 billion FY2020-2030","https://www.jct.gov/publications.html?func=startdown&id=5252 https://www.finance.senate.gov/imo/media/doc/CARES%20Act%20Section-by-Section%20(Tax,%20Unemployment%20Insurance).pdf   http://www.crfb.org/blogs/whats-2-trillion-coronavirus-relief-package",null,"2020-03-30"]
["United States","PIT","Other tax policy measure","Section 2204. Allowance of partial above the line deduction for charitable contributions","Other","For 2020, allows above the line deductions of up to $300 of cash charitable contributions, whether or not the taxpayer itemizes or takes the standard deduction.","27/03/2020","27/03/2020","31/12/2020",null,"USD 1.5 billion FY2020-2030","https://www.jct.gov/publications.html?func=startdown&id=5252 https://www.finance.senate.gov/imo/media/doc/CARES%20Act%20Section-by-Section%20(Tax,%20Unemployment%20Insurance).pdf   http://www.crfb.org/blogs/whats-2-trillion-coronavirus-relief-package",null,"2020-03-30"]
["United States","CIT+PIT","Other tax policy measure","Section 2205. Modification of limitations on charitable contributions during 2020","Other","Increases the limitations on deductions for charitable contributions by individuals who itemize, as well as corporations. For individuals, the 50% of adjusted gross income limitation is suspended for 2020. For corporations, the 10% limitation is increased to 25% of taxable income. This provision also increases the limitation on deductions for contributions of food inventory from 15% to 25%.","27/03/2020","27/03/2020","31/12/2020",null,"USD 1 billion FY2020-2030","https://www.jct.gov/publications.html?func=startdown&id=5252 https://www.finance.senate.gov/imo/media/doc/CARES%20Act%20Section-by-Section%20(Tax,%20Unemployment%20Insurance).pdf   http://www.crfb.org/blogs/whats-2-trillion-coronavirus-relief-package",null,"2020-03-30"]
["United States","PIT","Measure to enhance household cash-flow","Section 2206. Exclusion for certain employer payments of student loans","Other","Enables employers to provide a student loan repayment benefit to employees on a tax-free basis. Under the provision, an employer may contribute up to $5,250 annually toward an employee’s student loans, and such payment would be excluded from the employee’s income. The $5,250 cap applies to both the new student loan repayment benefit as well as other educational assistance (e.g., tuition, fees, books) provided by the employer under current law. The provision applies to any student loan payments made by an employer on behalf of an employee after date of enactment and before 1 January 2021.","27/03/2020","27/03/2020","31/12/2020",null,"USD 460 million FY2020-2030","https://www.jct.gov/publications.html?func=startdown&id=5252 https://www.finance.senate.gov/imo/media/doc/CARES%20Act%20Section-by-Section%20(Tax,%20Unemployment%20Insurance).pdf   http://www.crfb.org/blogs/whats-2-trillion-coronavirus-relief-package",null,"2020-03-30"]
["United States","SSCs","Tax policy - support employment","Section 2301. Employee retention credit for employers subject to closure due to\nCOVID-19","Enhanced tax refunds","The provision provides a refundable payroll tax credit for 50% of qualified wages up to $10,000 for each employee for qualifying calendar 2020 quarters during the COVID-19 crisis. The credit is available to employers whose (1) operations were fully or partially suspended, due to a COVID-19-related shut-down order, or (2) gross receipts declined by more than 50% when compared to the same quarter in the prior year. For employers with greater than 100 full-time employees, qualified wages are wages paid to employees when they are not providing services due to the COVID-19-related circumstances described above. For eligible employers with 100 or fewer full-time employees, all employee wages qualify for the credit, whether the employer is open for business or subject to a shut-down order. The credit is provided for the first $10,000 of compensation, including health benefits, paid to an eligible employee. The credit is provided for wages paid or incurred from March 13, 2020 through December 31, 2020.  Employers with Small Business Administration Loans under this Act are not eligible for the employee retention credit.","27/03/2020","27/03/2020","31/12/2020",null,"USD 54.5 billion FY2020-2030","https://www.jct.gov/publications.html?func=startdown&id=5252 https://www.finance.senate.gov/imo/media/doc/CARES%20Act%20Section-by-Section%20(Tax,%20Unemployment%20Insurance).pdf   http://www.crfb.org/blogs/whats-2-trillion-coronavirus-relief-package",null,"2020-03-30"]
["United States","SSCs","Measure to enhance business cash-flow","Section 2302. Delay of payment of employer payroll taxes","Tax payment deferral","Allows employers and self-employed individuals to defer payment of the employer share of the Social Security tax they otherwise are responsible for paying to the federal government with respect to their employees. Employers generally are responsible for paying a 6.2% Social Security tax on employee wages. The provision requires that the deferred employment tax be paid over the following two years, with half of the amount required to be paid by December 31, 2021 and the other half by December 31, 2022. The Social Security Trust Funds will be held harmless under this provision.  No deferral is allowed if the taxpayers has a Small Business Administration Loan that is forgiven.","27/03/2020","27/03/2020","31/12/2022",null,"USD 12 billion FY2020-2030","https://www.jct.gov/publications.html?func=startdown&id=5252 https://www.finance.senate.gov/imo/media/doc/CARES%20Act%20Section-by-Section%20(Tax,%20Unemployment%20Insurance).pdf   http://www.crfb.org/blogs/whats-2-trillion-coronavirus-relief-package",null,"2020-03-30"]
["United States","CIT","Measure to enhance business cash-flow","Section 2303. Modifications for net operating losses","Enhanced loss offset provisions","The provision relaxes the limitations on a company’s use of losses. Net operating losses (NOL) are currently subject to a taxable-income limitation, and they cannot be carried back to reduce income in a prior tax year. The provision provides that an NOL arising in a tax year beginning in 2018, 2019, or 2020 can be carried back five years.  The provision also temporarily removes the taxable income limitation to allow an NOL to fully offset income.","27/03/2020","27/03/2020","31/12/2020",null,"USD 25 billion FY2020-2030","https://www.jct.gov/publications.html?func=startdown&id=5252 https://www.finance.senate.gov/imo/media/doc/CARES%20Act%20Section-by-Section%20(Tax,%20Unemployment%20Insurance).pdf   http://www.crfb.org/blogs/whats-2-trillion-coronavirus-relief-package",null,"2020-03-30"]
["United States","PIT","Measure to enhance business cash-flow","Section 2304. Modification of limitation on losses for taxpayers other than corporations","Enhanced loss offset provisions","Modifies the loss limitation applicable to pass-through businesses and sole proprietors, so the excess business loss limits of $250,000 ($500,000 joint return) for noncorporate taxpayers beings in tax year 2021.","27/03/2020","27/03/2020","31/12/2020",null,"USD 170 billion FY2020-2030","https://www.jct.gov/publications.html?func=startdown&id=5252 https://www.finance.senate.gov/imo/media/doc/CARES%20Act%20Section-by-Section%20(Tax,%20Unemployment%20Insurance).pdf   http://www.crfb.org/blogs/whats-2-trillion-coronavirus-relief-package",null,"2020-03-30"]
["United States","CIT","Measure to enhance business cash-flow","Section 2305. Modification of credit for prior year minimum tax liability of corporations","Enhanced tax refunds","The corporate alternative minimum tax (AMT) was repealed as part of the Tax Cuts and Jobs Act, but corporate AMT credits were made available as refundable credits over several years, ending in 2021. The provision accelerates the ability of companies to recover those AMT credits, permitting companies to claim a refund now.","27/03/2020","27/03/2020","31/12/2020","USD 3.2 billion FY 2020","USD 0 FY2020-2030","https://www.jct.gov/publications.html?func=startdown&id=5252 https://www.finance.senate.gov/imo/media/doc/CARES%20Act%20Section-by-Section%20(Tax,%20Unemployment%20Insurance).pdf   http://www.crfb.org/blogs/whats-2-trillion-coronavirus-relief-package",null,"2020-03-30"]
["United States","CIT+PIT","Measure to enhance business cash-flow","Section 2306. Modification of limitation on business interest","Other","The provision temporarily increases the amount of interest expense businesses are allowed to deduct on their tax returns, by increasing the 30% limitation to 50% of taxable income (with adjustments) for 2019 and 2020.","27/03/2020","27/03/2020","31/12/2020",null,"USD 13.4 billion FY2020-2030","https://www.jct.gov/publications.html?func=startdown&id=5252 https://www.finance.senate.gov/imo/media/doc/CARES%20Act%20Section-by-Section%20(Tax,%20Unemployment%20Insurance).pdf   http://www.crfb.org/blogs/whats-2-trillion-coronavirus-relief-package",null,"2020-03-30"]
["United States","CIT+PIT","Tax policy - support investment","Section 2307. Technical amendment regarding qualified improvement property","Accelerate or enhanced tax depreciation provisions","The provision enables businesses, especially in the hospitality industry, to write off immediately costs associated with improving facilities instead of having to depreciate those improvements over the 39-year life of the building. ","27/03/2020","27/03/2020","31/12/2022",null,"JCT estimates no revenue effect","https://www.jct.gov/publications.html?func=startdown&id=5252 https://www.finance.senate.gov/imo/media/doc/CARES%20Act%20Section-by-Section%20(Tax,%20Unemployment%20Insurance).pdf   http://www.crfb.org/blogs/whats-2-trillion-coronavirus-relief-package",null,"2020-03-30"]
["United States","Other","Measure to support health system","Section 2308. Temporary exception from excise tax for alcohol used to produce hand sanitizer","Other","The provision waives the federal excise tax on any distilled spirits used for or contained in hand sanitizer that is produced and distributed in a manner consistent with guidance issued by the Food and Drug Administration and is effective for calendar year 2020.","27/03/2020","27/03/2020","31/12/2020",null,"USD 2 million FY2020-2030","https://www.jct.gov/publications.html?func=startdown&id=5252 https://www.finance.senate.gov/imo/media/doc/CARES%20Act%20Section-by-Section%20(Tax,%20Unemployment%20Insurance).pdf   http://www.crfb.org/blogs/whats-2-trillion-coronavirus-relief-package",null,"2020-03-30"]
["United States","CIT+PIT","Measure to enhance business cash-flow","Section 3606. Advance Refunding of Credits","Other","Allows employers to receive an advance tax credit from Treasury instead of having to be reimbursed on the back end. Creates regulatory authority to implement the tax credit advances.","27/03/2020","27/03/2020","31/12/2020",null,null,"https://www.jct.gov/publications.html?func=startdown&id=5252 https://www.finance.senate.gov/imo/media/doc/CARES%20Act%20Section-by-Section%20(Tax,%20Unemployment%20Insurance).pdf   http://www.crfb.org/blogs/whats-2-trillion-coronavirus-relief-package",null,"2020-03-30"]
["United States","CIT","Measure to enhance business cash-flow","Section 3608. Single-Employer Plan Funding Rules","Other","Provides single employer pension plan companies with more time to meet their funding obligations by delaying the due date for any contribution otherwise due during 2020 until 1 January 2021. At that time, contributions due earlier would be due with interest. The bill also provides that a plan’s status for benefit restrictions as of 31 December 2019, will apply throughout 2020","27/03/2020","27/03/2020","2021-01-01",null,"USD 19 million FY2020-2030","https://www.jct.gov/publications.html?func=startdown&id=5252 https://www.finance.senate.gov/imo/media/doc/CARES%20Act%20Section-by-Section%20(Tax,%20Unemployment%20Insurance).pdf   http://www.crfb.org/blogs/whats-2-trillion-coronavirus-relief-package",null,"2020-03-30"]
["United States","PIT","Measure to support health system","Section 3701. Health Savings Accounts for Telehealth Services","Other","This section would allow a high-deductible health plan (HDHP) with a health savings account (HSA) to cover telehealth services prior to a patient reaching the deductible, increasing access for patients who may have the COVID-19 virus and protecting other patients from potential exposure.","27/03/2020","27/03/2020","31/12/2020",null,"USD 92 million FY2020-2030","https://www.jct.gov/publications.html?func=startdown&id=5252 https://www.finance.senate.gov/imo/media/doc/CARES%20Act%20Section-by-Section%20(Tax,%20Unemployment%20Insurance).pdf   http://www.crfb.org/blogs/whats-2-trillion-coronavirus-relief-package",null,"2020-03-30"]
["United States","PIT","Measure to support health system","Section 3702. Over-the-Counter Medical Products without Prescription","Other","This section would allow patients to use funds in HSAs and Flexible Spending Accounts for the purchase of over-the-counter medical products, including those needed in quarantine and social distancing, without a prescription from a physician.","27/03/2020","27/03/2020",null,null,"USD 8.7 billion FY2020-2030","https://www.jct.gov/publications.html?func=startdown&id=5252 https://www.finance.senate.gov/imo/media/doc/CARES%20Act%20Section-by-Section%20(Tax,%20Unemployment%20Insurance).pdf   http://www.crfb.org/blogs/whats-2-trillion-coronavirus-relief-package",null,"2020-03-30"]
["United States","Other consumption taxes","Measure to enhance business cash-flow","Section 3201 Suspension of Certain Aviation Excise Taxes","Tax waivers","Repeals Federal Excise Taxes collected in relation to commercial aviation. Excise taxes are applied to the transportation of persons (i.e., ticket tax), the transportation of property (i.e., cargo tax), and aviation fuel.","27/03/2020","27/03/2020","31/12/2020",null,"USD 4 billion FY2020-FY2030","https://www.jct.gov/publications.html?func=startdown&id=5252 https://www.finance.senate.gov/imo/media/doc/CARES%20Act%20Section-by-Section%20(Tax,%20Unemployment%20Insurance).pdf   http://www.crfb.org/blogs/whats-2-trillion-coronavirus-relief-package",null,"2020-03-30"]
["Uruguay","VAT","Measure to enhance business cash-flow",null,"Tax filing extension and tax payment deferral","Deferral of VAT filing and payment obligations for February, March and April liabilities. ",null,null,null,null,null,null,null,"2020-03-27"]
["Uzbekistan","PIT","Measure to enhance business cash-flow",null,"Tax payment deferral","The individual income tax payment deadline will be extended","2020-03-19",null,null,null,null,"Uzbekistan - COVID-19 pandemic_ emergency tax measures, IBFD, 24-03-2020","https://www.mf.uz/home/o-ministerstve/press-sluzhba/minfin-news/4927.html","2020-03-25"]
["Uzbekistan","Property taxes","Measure to enhance business cash-flow",null,"Tax payment deferral","The real estate tax and land tax payment deadline for individuals will be extended until 15\nOctober 2020.","2020-03-19",null,null,null,null,"Uzbekistan - COVID-19 pandemic_ emergency tax measures, IBFD, 24-03-2020",null,"2020-03-25"]
["Uzbekistan","PIT","Measure to enhance business cash-flow",null,"Tax waivers","Financial benefits received from charitable institutions will be exempt from individual income tax.","2020-03-19",null,null,null,null,"Uzbekistan - COVID-19 pandemic_ emergency tax measures, IBFD, 24-03-2020","https://www.mf.uz/home/o-ministerstve/press-sluzhba/minfin-news/4927.html","2020-03-25"]
["Uzbekistan","PIT","Measure to enhance business cash-flow",null,"PIT rate reductions","Individual income tax rates for individual entrepreneurs directly or indirectly engaged in the\ntourism sector will be reduced by 30% (to be implemented by local governments)","2020-03-19",null,null,null,null,"Uzbekistan - COVID-19 pandemic_ emergency tax measures, IBFD, 24-03-2020",null,"2020-03-25"]
["Uzbekistan","SSCs","Measure to enhance business cash-flow",null,"Other","Between 1 April 2020 and 1 October 2020, the social tax for individual entrepreneurs will be reduced to 50% of the standard calculation index.","2020-03-19",null,null,null,null,"Uzbekistan - COVID-19 pandemic_ emergency tax measures, IBFD, 24-03-2020","https://www.mf.uz/home/o-ministerstve/press-sluzhba/minfin-news/4927.html","2020-03-25"]
["Uzbekistan","Property taxes","Measure to enhance business cash-flow",null,"Tax payment deferral","The deadline for the payment of property tax and land tax of individuals is extended from April 15 to October 15, ","2020-03-19",null,null,null,null,"https://www.mf.uz/home/o-ministerstve/press-sluzhba/minfin-news/4927.html",null,"2020-03-25"]
["Uzbekistan","Other consumption taxes","Measure to enhance business cash-flow",null,"Other","The water usage tax rate for the purposes of farmland irrigation will be reduced by 50%.","2020-03-19",null,null,null,null,"Uzbekistan - COVID-19 pandemic_ emergency tax measures, IBFD, 24-03-2020","https://www.mf.uz/home/o-ministerstve/press-sluzhba/minfin-news/4927.html","2020-03-25"]
["Uzbekistan","Other","Tax policy - support consumption",null,"Tax waivers","From 1 April 2020 to 1 July 2020, no tourist tax will be levied.","2020-03-19",null,"2020-07-01",null,null,"Uzbekistan - COVID-19 pandemic_ emergency tax measures, IBFD, 24-03-2020","https://www.mf.uz/home/o-ministerstve/press-sluzhba/minfin-news/4927.html","2020-03-25"]
["Uzbekistan","VAT","Measure to support health system",null,"Other","Medical facial masks will be exempt from VAT","2020-03-22",null,null,null,null,"Uzbekistan - COVID-19 pandemic_ additional emergency tax measures – VAT exemption for medical face masks,IBFD.,25-03-2020pdf","https://www.mf.uz/home/o-ministerstve/press-sluzhba/minfin-news/4930.html","2020-03-26"]
["Venezuela","PIT","Measure to enhance household cash-flow",null,"Tax waivers","Income tax exemption for resident individuals whose normal salary or income from their activity do not exceed the amount equivalent to 300% of the minimum wages in fiscal year 2019","2020-04-02",null,null,null,null,"Venezuela - COVID-19 pandemic_ individual income tax exemption introduced ,IBFD, 06-04-2020","http://ley.tuabogado.com/leyes/decretos/decreto-4171-exoneracion-del-pago-del-impuesto-sobre-la-renta-a-personas-naturales-gaceta-6523-2020-texto","2020-04-09"]
["Venezuela","PIT","Measure to enhance household cash-flow",null,"Tax waivers","Resident individuals that had already filed and paid their 2019 income tax will receive tax credits in the equivalent amount of 2019, which may be applied in the following years.","2020-04-02",null,null,null,null,"Venezuela - COVID-19 pandemic_ individual income tax exemption introduced ,IBFD, 06-04-2020","https://news.bloombergtax.com/daily-tax-report-international/venezuela-mof-announces-individual-income-tax-exemption-due-to-coronavirus\nhttp://ley.tuabogado.com/leyes/decretos/decreto-4171-exoneracion-del-pago-del-impuesto-sobre-la-renta-a-personas-naturales-gaceta-6523-2020-texto","2020-04-09"]
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["Tax filing extension"]
["Tax payment deferral"]
["Tax filing extension and tax payment deferral"]
["More flexible tax debt repayments"]
["Enhanced tax refunds"]
["Tax waivers"]
["CIT rate reductions"]
["PIT rate reductions"]
["Enhanced loss offset provisions"]
["Accelerate or enhanced tax depreciation provisions"]
["Loan or guarantee scheme"]
["Deferral of non-wage business costs"]
["Subsidy of non-wage business costs"]
["Wage subsidy paid to the employers"]
["Subsidies for the self-employed"]
["Cash transfers for households"]
["Enhanced or extended eligibility for unemployment benefits"]
["Enhanced and/or extended eligibility of sick-pay"]
["Deferral of household fixed costs"]
["Change in VAT rates"]
["Reduced tax rates for bonuses, extra hours worked"]
["Other"]

{"sheet":"OVERVIEW","index":2,"n_rows":144,"n_cols":2,"rows_kept":144,"cut":false,"hidden":false,"merged":[[0,1,0,11],[1,0,1,18],[2,0,2,18],[3,0,3,18]]}
[]
["SHORT TERM MEASURES IMPLEMENTED BY COUNTRIES IN LIGHT OF THE COVID-19 PANDEMIC"]
["This list provides an overview of the most common types of measures that countries in the excel file (i.e. over 100 countries) have implemented; in addition, the table indicates which measures OECD and G20 countries have implemented. The percentages indicate (approximately) the share of OECD and G20 member countries that have implemented the particular measure."]
["(Updated 09/04/2020)"]
[]
[null,"Measures to enhance business cash flow"]
[null,"Measure to enhance business cash flow – Tax administration measures"]
[null,"·       Tax filing extension (33%)"]
[null,"o   AUT, BEL, CAN, FIN, JPN, KOR, LUX, MEX, SVN, SVK, USA"]
[null,"+ CHN, IND, SAU "]
[null,"·       Deferral of tax and/ or SSC payments and/ or changes in timing when payments are due and/ or reduction or waiver of advance tax payments (but not of final tax liabilities) (77%)"]
[null,"o   AUS, AUT, BEL, CAN, CHE, CHL, CZE, DEU, DNK, ESP, FRA, GBR, GRC, ISL, ISR, ITA, JPN, LTU, LTV, LUX, MEX, NDL, NOR, POL,PRT, SVN, SWE, TUR, USA"]
[null,"+ IDN, BRA, RUS, SAU, ZAF"]
[null,"·       Changes in the calculation of the advance tax payments to reflect current rather than last year’s tax liabilities."]
[null,"o   Several countries – info to be added"]
[null,"+ IDN"]
[null,"·       Temporary change in remittance tax function of businesses (2%)"]
[null,"o   CHN"]
[null,"·       More flexible tax debt repayments, including waiving of interest and fines in case of late payments (38% or higher)"]
[null,"o   Many countries including AUS, AUT, BEL, CHE, CHL, DEU, EST, FIN, GBR, IRL, ITA, NDL, NZL, PRT"]
[null,"+ ARG, SAU"]
[null,"·       Enhanced tax refunds (VAT and other taxes) (33%)"]
[null,"o    AUS, CAN, CHL, DEU, GRC, ISL, LTV, LUX, SWE, USA"]
[null,"+ CHN, IDN, SAU, ZAF"]
[null,"·       Changes in audit policies"]
[null,"(CTPT did not record information on this measure – see the tax admin questionnaire)"]
[null,"Measure to enhance business cash flow – Tax policy measures"]
[null,"·       Reduced SSCs (26%)"]
[null,"o   ESP, GRC, HUN, MEX, NOR, SVK, SWE"]
[null,"+ ARG, CHN, ZAF"]
[null,"·       Reductions in business tax rates (other than SSCs) (5%)"]
[null,"o   IDN, CHN"]
[null,"+ RUS"]
[null,"·       Reimbursement of SSCs or tax previously withheld/ paid (5%)"]
[null,"o   DEU, SWE"]
[null,"·       Tax waivers (in general or targeted to specific sectors or firms) (note that waivers of advance tax payments are included in the tax admin section as they do not imply a waiver of final tax liabilities) (9%)"]
[null,"o   HUN, GBR, KOR, POL"]
[null,"·       Enhanced tax loss provisions (carry-forward or carry-backward) (14%)"]
[null,"o   CZE, NOR, POL, SVK, USA"]
[null,"+ CHN"]
[null,"·       Temporarily tax deductions, allowances, credits (other than tax loss provisions) (2%)"]
[null,"o   KOR"]
[null,"·       Permanent tax deductions, allowances or credits (other than tax loss provisions)"]
[null,"·       Refund tax credits"]
[null,"Measure to enhance business cash flow – Non-tax measures"]
[null,"·       Loans & loan guarantee schemes to pay for salaries of workers that are not fired"]
[null,"·       Loans & loan guarantee schemes (in general) (PLEASE Note we might not have been exhaustive as this is at the edge of the questionnaire) (30%)"]
[null,"o   AUS, CAN, CHE, EST, FRA, GBR, ISR, PRT, SVK, SWE, USA"]
[null,"+ BRA, ZAF"]
[null,"·       Additional funding for start-ups and public venture capital investors"]
[null,"o   GER"]
[null,"·       Wage subsidy paid to the employer (i.e. government paying entirely or partly the salary of workers whose working hours have been reduced partially or fully; either paid by general government or paid "]
[null,"       by the unemployment benefit system to the employer; it assumes/imposes that the workers is not fired) (26%)"]
[null,"o   AUS, CAN, DNK, GBR, IRL, LTU, NZL, POL, SVN, SWE"]
[null,"+ ZAF"]
[null,"·       Deferral of non-wage business costs (e.g. rent, interest payments) (7%)"]
[null,"o   SVK, SWE, USA"]
[null,"·       Subsidies of non-wage business costs (i.e. government partly or entirely paying for non-wage business costs) (9%)"]
[null,"o   AUS, DNK, ITA, GRC"]
[null,"·       Subsidies for the self-employed (23%)"]
[null,"o   CHE, DNK, ESP, EST, GRC, ITA, IRL, LTU, POL, USA"]
[null,"·       Deferral of dividend distributions (notably for state owned enterprises)"]
[null,"Support measures targeted at specific sectors (tourism, transport, airlines, etc.) (33%)"]
[null,"o   AUS, BEL, CHE, EST, GBR, HUN, ISL, ITA, NOR, PRT, SWE, TUR, USA"]
[null,"+ ZAF"]
[null,"Measures to enhance household cash flow"]
[null,"Measure to enhance household cash flow – Tax measures"]
[null,"·       Deferral of tax and/or (employee) SSC payments (35%)"]
[null,"o   AUS, AUT, BEL, CZE, DEU, ESP, GBR, HUN, IRL, ITA, JPN, LTV, NDL, SWE, USA"]
[null,"·       Waiver of tax and/ or (employee) SSC payments (7%)"]
[null,"o   HUN, IRL"]
[null,"+ IDN"]
[null,"·       Reductions in tax rates (PIT, employee SSC, etc.) paid by households"]
[null,"·       Temporarily tax base narrowing measures (deductions, allowances or credits) (2%)"]
[null,"o   KOR"]
[null,"·       Permanent tax base narrowing measures"]
[null,"·       Tax filing extensions (19%)"]
[null,"o   BEL, CAN, FRA, JPN, LUX, SVK, USA"]
[null,"+ IND"]
[null,"·       Flexible tax debt agreements for individuals"]
[null,"Measure to enhance household cash flow – Cash transfers and benefits"]
[null,"·       Wage subsidy targeted at workers who lost partly or fully their job - facilitated access to partial unemployment agreements (i.e. the unemployment system pays the salary directly to the employee and not to the employer who does commit not to fire the worker) (23%)"]
[null,"o   BEL, CHE, ESP, EST, FRA, GRC, ISL, NDL, PRT"]
[null,"+ BRA"]
[null,"·       Wage subsidies for individuals that have to stay home to take care of children (16%)"]
[null,"o   CHE, FRA, GRC, LTU, PRT, SVK, USA "]
[null,"·       Wage subsidies to other specific groups of individuals"]
[null,"·       Enhanced and/or extended eligibility of unemployment benefits (37%)"]
[null,"o   AUS, CAN, CHE, CHL, GRC, GBR, ESP, ISL, IRL, ISR, NDL, NOR , PRT, USA"]
[null,"+ ARG, BRA"]
[null,"·       Enhanced and/or extended eligibility of sick-pay (30%)"]
[null,"o   CAN, DNK, EST, GBR, IRL, LTU, PRT, SVK, SWE, USA"]
[null,"+ ARG, BRA, ZAF"]
[null,"·       Enhanced and/or extended eligibility of other cash transfers (12%)"]
[null,"o   AUS, CAN, CHL, ISL"]
[null,"+ ARG"]
[null,"·       Enhanced and/or extended eligibility of pensions and early pension savings withdrawal (7%)"]
[null,"o   AUS, USA"]
[null,"+ ZAF"]
[null,"·       One-off or temporary “new” cash transfer (2%)"]
[null,"o   ARG"]
[null,"·       Payment of social benefits in advance"]
[null,"Measures to enhance household cash flow – Non-tax measures"]
[null,"·       Deferral of household fixed costs, including mortgage interest payments (typically on a case-by-case basis) (16%)"]
[null,"o   BEL, CHL, ESP, FIN, IRL, GBR, GRC"]
[null,"Measure to support consumption"]
[null,"·       Change in VAT rates"]
[null,"·       Reduction or waiving of import duties (2%)"]
[null,"o   IDN"]
[null,"·       Regulation to prevent unjustified price hikes (5%)"]
[null,"o   ARG, ZAF"]
[null,"·       Other measures"]
[null,"Measure to support investment"]
[null,"·       Accelerated tax depreciation provisions (2%)"]
[null,"o   AUS"]
[null,"·       Enhanced tax depreciation allowances"]
[null,"·       Rate reductions"]
[null,"Measure to stimulate employment"]
[null,"·       Reduced tax rates for bonuses, extra hours worked, etc."]
[null,"·       Tax provisions for companies training unemployed workers to help during the crisis (2%)"]
[null,"o   PRT"]
[null,"Measure to support health sector"]
[null,"·       PIT/ SSC reductions for health sector workers (bonuses, overtime, etc.) (7%)"]
[null,"o   GRC, AUT"]
[null,"+ CHN"]
[null,"·       Measures to increase number of health sector workers (including measures to ensure pension rights or benefit entitlements are not affected for retired health or other workers that start working in the health sector) (5%)"]
[null,"o   NOR, AUT"]
[null,"·       Business tax rate cuts or accelerated tax depreciation targeted at production of health equipment, goods and services (4%)"]
[null,"o   POL"]
[null,"+"]
[null,"CHN"]
[null,"·       VAT exemptions/ rate reductions for medicines, equipment and services rendered in the fight against virus (24%)"]
[null,"o   AUT, BEL, CAN, GBR, GRC, POL, USA"]
[null,"+ ARG, BRA, CHN, RUS"]
[null,"·       Measures to expedite custom clearance of certain goods destined to combat Covid-19 (7%)"]
[null,"o   IRL"]
[null,"+ ARG, BRA"]
[null,"·       Taxation and donations (14%)"]
[null,"o   AUT, BEL, ITA, POL, USA"]
[null,"+ CHN"]
[null,"·       Encouraging payments by credit card (to prevent health risk of using cash) (5%)"]
[null,"o   IRL, KOR"]
[null,"Enhanced financial resources for sub-central governments (5%)"]
[null,"·       NOR, USA"]

{"sheet":"Heat map - tax type","index":3,"n_rows":106,"n_cols":11,"rows_kept":106,"cut":false,"hidden":false,"merged":[]}
["Count of Type of tax"]
[null,"PIT","CIT","Income tax","SSCs","Property taxes","VAT","Other consumption taxes","Other","Multiple taxes","all taxes"]
["Algeria",1,1,null,null,1]
["Andorra",1,1]
["Argentina",2,1,null,1,null,null,1,3]
["Australia",null,3,null,1,null,1,null,7]
["Austria",5,1,null,null,null,null,1]
["Belgium",null,null,null,3,1,2,null,3]
["Belize",1,1]
["Bermuda",null,2]
["Bhutan",null,1]
["Bolivia",null,null,null,null,null,null,null,1]
["Bosnia and Herzegovina",1,1,null,null,null,null,1,2]
["Brazil",null,1,null,null,null,null,2,4]
["Bulgaria",1,1,null,null,1,null,null,2]
["Cambodia",null,null,null,null,null,null,1]
["Canada",1,2,null,null,null,1,null,3]
["Chile",2,4,null,null,3,1,null,2]
["Colombia",null,1,null,null,null,2,2,1]
["Cook Islands",null,1,null,1,null,null,null,5]
["Costa Rica",null,null,1,null,null,null,null,3]
["Croatia",1,1,null,null,null,1]
["Cyprus",1,null,null,1,null,2]
["Czech Republic",2,3,null,null,null,1]
["Denmark",null,1]
["Dominican Republic",2,2,null,null,null,1,null,2]
["Egypt",5,null,null,null,1,null,null,3]
["El Salvador",null,null,null,null,null,1]
["Estonia",null,null,null,2,null,null,null,9]
["EU",null,null,null,null,null,1]
["Fiji",1,11]
["Finland",null,2,null,null,null,1]
["France",1,1,null,2,null,null,null,3]
["Georgia",2,null,null,null,2]
["Germany",1,1,null,1,null,1,null,2]
["Greece",null,null,null,3,null,2,null,17]
["Guatemala",null,3,null,1,null,null,null,1]
["Guernsey",null,1,null,1,1,null,null,2]
["Guyana",null,1,null,null,null,1]
["Hungary",1,1,null,2,null,null,null,2]
["Iceland",1,2,null,1,null,1,null,2]
["India",1,1,null,null,null,1]
["Indonesia",1,2,null,null,null,1,1,1]
["Iran",1,null,null,null,null,null,null,1]
["Ireland",1,null,null,3,1,null,null,1]
["Isle of Man",null,null,null,1,null,1]
["Israel",null,null,null,null,null,null,null,1]
["Italy",1,null,null,2,null,null,null,4,2]
["Jamaica",null,null,null,null,null,1]
["Japan",null,null,null,null,null,null,null,null,1]
["Jersey",null,null,null,null,null,1]
["Jordan",null,null,null,null,null,1]
["Kazakhstan",null,null,null,null,1,1,1]
["Kenya",2,1,null,null,null,2,null,1]
["Korea",2,2,null,null,null,1,1]
["Kosovo",null,null,null,null,1]
["Laos",1,2,null,1,null,null,1]
["Latvia",1,null,null,null,null,1,null,null,null,1]
["Lithuania",null,null,null,null,1]
["Luxembourg",1,1,null,null,null,1]
["Malaysia",1,3,null,1]
["Malta",null,1,null,null,null,1,null,7]
["Mauritius",null,1,null,null,null,null,1]
["Mexico",null,null,null,null,1]
["Moldova",null,1,null,null,null,1,null,3]
["Monaco",null,null,null,1,null,1]
["Montenegro",1,null,null,1,null,null,null,1]
["Morroco",1,1,null,2,null,null,null,1]
["Myanmar",1,1,null,null,null,null,null,1]
["Netherlands",1,2,null,1,null,1,null,2]
["New Zealand",null,4]
["Norway",2,2,null,2,null,2,1,2]
["Oman",null,null,null,null,1,null,1]
["Pakistan",null,null,null,null,1,null,2]
["Paraguay",1]
["Paraguay ",null,1]
["People's Republic of China",2,2,null,1,null,4,null,1]
["Peru",2,1,null,null,null,3,1,3]
["Poland",null,null,1,2,null,3]
["Portugal",1,1,null,4,null,4,null,7]
["Puerto Rico",2,1]
["Qatar",null,null,null,null,null,null,1]
["Republic of North Macedonia",null,1]
["Romania",null,2,null,null,null,null,1]
["Russia",null,2,null,2,null,null,1]
["San Marino",null,null,null,null,null,null,null,null,null,1]
["Saudi Arabia",null,1,null,null,null,1,2,6]
["Seychelles",null,null,null,1,null,null,null,null,null,1]
["Singapore",null,5,null,null,4,null,null,8]
["Slovak Republic",1,4,null,2,null,null,null,2]
["Slovenia",null,null,null,1,null,null,null,1]
["South Africa ",1,2,null,1,null,null,null,4]
["Spain",1,1,null,1,null,1]
["Sri Lanka",null,1,null,null,null,1]
["Sweden",1,null,null,2,null,1,null,9]
["Switzerland",null,null,null,1,null,null,null,15]
["Thailand",null,2,null,null,null,1,null,1]
["Turkey",null,null,null,null,1,1]
["Uganda",null,1]
["Ukraine",null,null,null,null,null,1]
["United Arab Emirates",null,null,null,1,1,null,1,10]
["United Kingdom",1,1,null,null,1,1,1,5]
["United States",8,4,null,3,null,null,1,17]
["Uruguay",null,null,null,null,null,1]
["Uzbekistan",3,null,null,1,2,1,1,1]
["Venezuela",2]

{"sheet":"Heat map - measure type","index":4,"n_rows":106,"n_cols":17,"rows_kept":106,"cut":false,"hidden":false,"merged":[]}
["Count of Type of measure"]
[null,"Credit and liquidity support to businesses","Enhanced benefit entitlements","Income support for individuals who need it most","Longer-term income support for workers who lose thier jobs or face reduced hours as a resuld of COVID-19","Measure to enhance business cash-flow","Measure to enhance household cash-flow","Measure to support health system","More generous cash transfers ","Other non-tax measure","Other tax policy measure","Tax policy - support consumption","Tax policy - support employment","Tax policy - support investment","Temporary income support for workers and parents","Temporary wage subsidy for small employers","Wage subsidy"]
["Algeria",null,null,null,null,3]
["Andorra",null,null,null,null,3,1]
["Argentina",null,null,null,null,4,null,2,2,null,1,1]
["Australia",null,null,null,null,6,3,null,3,1,null,null,1,2]
["Austria",null,null,null,null,2,1,4,null,null,null,null,1]
["Belgium",null,null,null,null,9,null,3]
["Belize",null,null,null,null,1,1]
["Bermuda",null,null,null,null,2]
["Bhutan",null,null,null,null,1]
["Bolivia",null,null,null,null,1]
["Bosnia and Herzegovina",null,null,null,null,2]
["Brazil",null,null,null,null,3,null,3,null,null,4]
["Bulgaria",null,null,null,null,2,1,null,null,null,1,null,1]
["Cambodia",null,null,null,null,null,null,null,null,null,1,null,null,1]
["Canada",1,null,1,2,4,1,null,null,1,null,null,null,null,1,1]
["Chile",null,null,null,null,7,4,null,1,2,1]
["Colombia",null,null,null,null,2,null,2,null,1,1]
["Cook Islands",null,null,null,null,5,1,null,3]
["Costa Rica",null,null,null,null,3,1,null,null,null,null,null,1]
["Croatia",null,null,null,null,2,1]
["Cyprus",null,null,null,null,1,1,null,null,null,null,1]
["Czech Republic",null,null,null,null,4,1,null,null,null,1]
["Denmark",null,null,null,null,2,null,null,1,1,3]
["Dominican Republic",null,null,null,null,4,1,null,null,null,2]
["Egypt",null,null,null,null,2,1,null,null,2,1,null,null,3]
["El Salvador",null,null,null,null,null,null,1]
["Estonia",null,1,null,null,4,null,null,1,1,4]
["EU",null,null,null,null,null,null,1]
["Fiji",null,null,null,null,5,1,2,null,null,null,null,3,2]
["Finland",null,null,null,null,5]
["France",null,1,null,null,5,null,null,null,null,2]
["Georgia",null,null,null,null,2]
["Germany",null,null,null,null,5,1,null,null,1]
["Greece",null,null,null,null,8,1,null,null,5,7,1]
["Guatemala",null,null,null,null,4,null,null,null,null,null,null,1]
["Guernsey",null,null,null,null,4,1]
["Guyana",null,null,null,null,1,null,2]
["Hungary",null,null,null,null,4,null,null,null,null,null,null,3]
["Iceland",null,1,null,null,4,1,null,null,null,null,null,1]
["India",null,null,null,null,2,1]
["Indonesia",null,null,null,null,5,1,null,null,null,null,null,1]
["Iran",null,null,null,null,1,1]
["Ireland",null,null,null,null,null,null,1,null,1,2]
["Isle of Man",null,null,null,null,2]
["Israel",null,null,null,null,3,null,null,2]
["Italy",null,null,null,null,1]
["Jamaica",null,null,null,null,null,null,null,null,null,null,1]
["Japan",null,null,null,null,1,null,null,null,null,1]
["Jersey",null,null,null,null,null,null,null,null,null,null,null,1]
["Jordan",null,null,null,null,1]
["Kazakhstan",null,null,null,null,3,null,null,null,null,null,1]
["Kenya",null,null,null,null,1,null,null,1,null,null,1,2,2]
["Korea",null,null,null,null,3,null,null,null,null,null,3]
["Kosovo",null,null,null,null,1]
["Laos",null,null,null,null,3,1,1]
["Latvia",null,null,null,null,3]
["Lithuania",null,null,null,null,2,null,null,2,null,null,null,null,null,null,null,1]
["Luxembourg",null,null,null,null,3]
["Malaysia",null,null,null,null,1,null,1,null,null,null,1,null,2]
["Malta",null,1,null,null,8,2]
["Mauritius",null,null,null,null,null,null,null,null,null,null,1,null,1]
["Mexico",null,null,null,null,2]
["Moldova",null,null,null,null,1,null,1,2,null,null,1,2]
["Monaco",null,null,null,null,1,null,null,null,null,null,null,1]
["Montenegro",null,null,null,null,2,null,null,1,1]
["Morroco",null,null,null,null,1,2,null,1,null,1]
["Myanmar",null,null,null,null,3]
["Netherlands",null,null,null,null,7]
["New Zealand",null,null,null,null,2,null,null,3,null,1,null,null,2]
["Norway",null,1,null,null,10,null,null,null,1,1,2]
["Oman",null,null,null,null,2]
["Pakistan",null,null,null,null,2,null,2,null,null,null,null,null,1]
["Paraguay",null,null,null,null,1]
["Paraguay ",null,null,null,null,1]
["People's Republic of China",null,null,null,null,7,null,4,null,null,null,1]
["Peru",null,null,null,null,7,3,1,2,9]
["Poland",null,null,null,null,5,null,3,null,null,null,null,2]
["Portugal",null,1,null,null,9,2,null,null,null,6,null,2]
["Puerto Rico",null,null,null,null,3]
["Qatar",null,null,null,null,null,null,null,null,null,null,1]
["Republic of North Macedonia",null,null,null,null,2]
["Romania",null,null,null,null,1,null,1,null,null,1]
["Russia",null,null,null,null,4,null,null,null,null,null,1]
["San Marino",null,null,null,null,1]
["Saudi Arabia",null,null,null,null,6,null,null,null,null,4]
["Seychelles",null,null,null,null,2]
["Singapore",null,3,null,null,8,null,null,null,3,null,null,1,2]
["Slovak Republic",null,1,null,null,6,1,null,null,1]
["Slovenia",null,null,null,null,2,null,null,null,1]
["South Africa ",null,null,null,null,5,2,null,null,null,1]
["Spain",null,2,null,null,3,null,null,1,1,null,null,1]
["Sri Lanka",null,null,null,null,2]
["Sweden",null,null,null,null,7,1,null,null,1,1,1,2]
["Switzerland",null,null,null,null,10,null,null,7]
["Thailand",null,null,null,null,4]
["Turkey",null,null,null,null,1]
["Uganda",null,null,null,null,1]
["Ukraine",null,null,null,null,1,null,1]
["United Arab Emirates",null,null,null,null,7,1,null,null,2,null,1,2]
["United Kingdom",null,null,null,null,5,null,1,3,null,2,null,1]
["United States",null,1,null,null,13,2,10,null,5,3,1,3,1]
["Uruguay",null,null,null,null,1]
["Uzbekistan",null,null,null,null,7,null,1,null,null,null,1]
["Venezuela",null,null,null,null,null,2]

{"sheet":"Data validation lists","index":5,"n_rows":21,"n_cols":1,"rows_kept":21,"cut":false,"hidden":false,"merged":[]}
["Type of tax"]
[]
["CIT"]
["PIT"]
["SSCs"]
["VAT"]
["Other consumption taxes"]
["Property taxes"]
["Other"]
[]
["Type of measure"]
["Measure to enhance business cash-flow"]
["Measure to enhance household cash-flow"]
["Tax policy - support consumption"]
["Tax policy - support investment"]
["Tax policy - support employment"]
["Measure to support health system"]
["Other tax policy measure"]
["More generous cash transfers "]
["Enhanced benefit entitlements"]
["Other non-tax measure"]