San Marino Extends General Tax Payment Extension in Response to COVID-19

San Marino has published Law Decree No. 62/2020 of 17 April, which provides a further extension of measures to mitigate the economic impact of COVID-19 first introduced by Law Decree No. 52/2020 in March. This includes that general suspension of any tax payments, without any sanctions, is now extended to 4 May 2020. As with the original Law Decree, suspended payments must be paid by the following fifteenth working day.

With Law Decree No. 62/2020, the original provision is maintained that th…