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[]
["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."]
[]
["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:  25/03/2020"]
[]
[]
["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"]

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["Country","Type of tax","Type of measure","Primary and secondary stated objective of the measure","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,"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,"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,"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"]
["Australia","CIT","Tax policy - support investment","Support investment","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","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","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","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","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","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 ","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,"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","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","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","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","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","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","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","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","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,"Applications can be made to reduce and/or not fix the advance payments of income or corporation tax for the fiscal year 2020, to refrain from setting additional interest, to defer and pay instalments, and to suspend deferred interest and late payments.",null,null,null,null,null,null,null,"2020-03-23"]
["Austria","PIT","Measure to enhance business cash-flow",null,"Applications can be made to reduce and/or not fix the advance payments of income or corporation tax for the fiscal year 2020, to refrain from setting additional interest, to defer and pay instalments, and to suspend deferred interest and late payments.",null,null,null,null,null,null,null,"2020-03-23"]
["Belgium",null,"Measure to enhance business cash-flow",null,"Automatic deferral of VAT, CIT and PIT payments for 2 months. Submitting a CIT return can be deffered until 30 April 2020. Deadlines for filing VAT returns for February and March (or for first Q2020) have been extended by approx. 2 weeks. Similar measures apply to other reporting obligations, e.g. VAT sales listings. 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.","2020-03-12",null,null,null,null,"COVID-19 related taxation measures announced, IBFD,16-03-2020",null,"2020-03-23"]
["Belgium",null,"Measure to enhance business cash-flow",null,"Additional flexibility in payment of tax arrears for businesses in distress, incl. Payment deferments, payment in instalments and waiver of interest and/ or penalties for late payment - upon request.","2020-03-12",null,null,null,null,"COVID-19 related taxation measures announced, IBFD,16-03-2020",null,"2020-03-23"]
["Bolivia","Other","Measure to enhance business cash-flow",null,"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,"Postponement of payments of CIT until 30 June 2020. The tax due can be paid in instalments until the end of 2020","2020-03-13",null,null,null,null,"https://research.ibfd.org/#/doc?url=/data/tns/docs/html/tns_2020-03-17_ba_1.html",null,"2020-03-23"]
["Bosnia and Herzegovina",null,"Measure to enhance business cash-flow",null,"Prompt payment of tax refunds and social contributions paid on the increase of salaries under the Law on Incentives in the Economy of the Republic of Srpska. (Note: Under this law, taxpayers who increase the salary of their employees are entitled to a refund of SSCs paid on the difference of the starting salary and the salary after the increase). ","2020-03-14",null,null,null,null,"https://research.ibfd.org/#/doc?url=/data/tns/docs/html/tns_2020-03-17_ba_1.html",null,"2020-03-23"]
["Brazil","Other consumption taxes","Measure to support health system",null,"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,"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","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,"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,"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"]
["Bulgaria","CIT","Measure to enhance business cash-flow",null,"Extension of the deadline for submission of the annual corporate income tax returns until 30 June 2020 (currently, the deadline is 31 March 2020).","2020-03-15",null,null,null,null,"Tax and financial measures related to COVID-19 to be proposed, IBFD, 16-03-2020",null,"2020-03-23"]
["Bulgaria","Other","Measure to enhance business cash-flow",null,"Extension of the deadline for payment of local taxes and fees with a discount.","2020-03-15",null,null,null,null,"Tax and financial measures related to COVID-19 to be proposed, IBFD, 16-03-2020",null,"2020-03-23"]
["Bulgaria","Other","Other tax policy measure",null,"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 salary expenses for one month","2020-03-15",null,null,null,null,"Tax and financial measures related to COVID-19 to be proposed, IBFD, 16-03-2020",null,"2020-03-23"]
["Bulgaria","CIT","Measure to enhance business cash-flow",null,"Companies subject to advance CIT instalments must pay advance CIT during the first half of 2020 based on 50% of their 2018 taxable profits. No default interest will apply for underpayment of advance CIT for the period 16 July - 31 December 2020.\nNote: The amount of the monthly or quarterly CIT instalments is usually calculated based on the forecasted taxable profit for the current year.","18/03/20\n(tax bill announced)",null,null,null,null,"Bulgaria-COVID-19 pandemic- emergency tax measures, IBFD, 20-03-2020",null,"2020-03-23"]
["Bulgaria","Other","Tax policy - support employment",null,"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.","18/03/20\n(tax bill announced)",null,null,null,null,"Bulgaria-COVID-19 pandemic- emergency tax measures, IBFD, 20-03-2020",null,"2020-03-23"]
["Bulgaria","Property taxes","Measure to enhance household cash-flow",null,"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).",null,null,null,null,null,"Bulgaria - COVID-19 pandemic: emergency tax measures – adopted by parliament - Tax Research Platform - IBFD, 23-03-2020",null,"2020-03-25"]
["Canada",null,"Temporary income support for workers and parents",null,"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).","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,"2020-03-23"]
["Canada",null,"Longer-term income support for workers who lose thier jobs or face reduced hours as a resuld of COVID-19",null,"Introduction of an Emergency Support Benefit delivered through the Canada Revenue Agency (CRA) to workers who are unemployed and are not eligible for EI. Benefits should be comparable to those received under EI. This is open to the self-employed that are not eligible for EI.","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,"2020-03-25"]
["Canada",null,"Longer-term income support for workers who lose thier jobs or face reduced hours as a resuld of COVID-19",null,"Implementation of the EI Work Sharing Program (modification of an existing program), which provides EI benefits up to 76 weeks (instead of 38 weeks) to workers who agree to reduce their normal working hours as a result of developments beyond the control of their employers. The admission process has been facilitated.","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,"2020-03-23"]
["Canada",null,"Income support for individuals who need it most",null,"Targeted measures to support low- and modest-income Canadians through existing income-tested benefits regimes, such as the Goods and Services Tax credit (GSTC) and the Canada Child Benefit (CCB). A one-time special GSTC payment by early May 2020 is poprosed by the Government, thereby doubling the annual GSTC amount for the 2019-2020 benefit year. The Government has proposed to increase the maximum annual 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, incl. through the Indigenous Community Support Fund, repayment of student loans arrangements. and targeted support to people experiencing homelessness.","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,"2020-03-23"]
["Canada","PIT",null,null,"The PIT return filing due date is deferred until June 1, 2020. Income earned as from 18 March until September can be deferred until after August 31, 2020. No interest or penalties will be applied on these amounts.","2020-03-18",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,"2020-03-23"]
["Canada",null,"Temporary wage subsidy for small employers",null,"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","immediately (once supporting legislation is in place)",null,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,"2020-03-23"]
["Canada","CIT","Measure to enhance business cash-flow",null,"CRA will allow all businesses to defer, until after August 31 2020, the payment of any income tax (until September 2020). No interest or penalties will be applied on these amounts.","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,"2020-03-23"]
["Canada",null,"Credit and liquidity support to businesses",null,"Business Credit Availability Program (BCAP) + Credit and liquidity support through financial Crown corporations, Bank of Canada, OSFI, CMHC and commercial lenders. This program will allow for up to CAD 10 billion in loans, mainly to SMEs. Additionally, CAD 5 billion in loans will be made available to the agricultural sector.","2020-03-18","2020-03-18",null,"In the range of CAD 10 billion for BCAP and CAD 5 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,"2020-03-25"]
["Chile","CIT","Measure to enhance business cash-flow","Support businesses continuity and job protection","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","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","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","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","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","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","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$420 million",null,null,"2020-03-23"]
["Chile","Other","Measure to enhance business cash-flow","Support businesses continuity and job protection ","Flexibility measures for tax debts payments of SMEs (flexible payment agreements, with no interest nor penalties). ","2020-03-19","2020-04-01",null,null,null,null,null,"2020-03-23"]
["Chile","Other","Measure to enhance household cash-flow","Enhance household cash-flow during the emergency","Flexibility measures for tax debts payments of low income individuals (flexible payment agreements, with no interest nor penalties). ","2020-03-19","2020-04-01",null,null,null,null,null,"2020-03-23"]
["Chile","CIT","Measure to enhance business cash-flow","Support businesses continuity and job protection","All expenses incurred by businesses to face the coronavirus crisis will be allowed as tax deductible expenses. ","2020-03-19","Immediate",null,null,null,null,null,"2020-03-23"]
["Chile",null,"Other non-tax measure","Protect jobs","The government is proposing a bill for the protection of labour income, which will allow the temporary suspension of employees´ functions in the company when -in the framework of this emergency and by mandate of the health authority- the employee must remain at home without the possibility of teleworking. In these cases, the contractual relationship and all corresponding employment rights will be maintained (except the salary), but the employee will be paid from the unemployment insurance under more flexible eligibility criteria. As long as this exceptional situation continues, the employer will maintain the obligation to pay the employee's social security and health contributions. ","2020-03-19",null,null,null,"Up to US$ 2 billion",null,null,"2020-03-23"]
["Chile",null,"Other non-tax measure","Protect jobs","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","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","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","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,"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,"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","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","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","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"]
["Combodia",null,"Tax policy - support investment",null,"Exemption from all monthly tax payments for registered taxpayers engaged in the hotel and guesthouse business in the province of Siam 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"]
["Combodia","Other consumption taxes","Other tax policy measure",null,"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"]
["Costa Rica","VAT, excise and import duties","Measure to enhance business cash-flow",null,"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","2020-04-01",null,null,null,null,null,"2020-03-23"]
["Costa Rica","Income tax","Measure to enhance business cash-flow",null,"Deferral of required advance income tax payments for the fiscal year 2020.",null,null,null,null,null,null,null,"2020-03-23"]
["Cyprus","VAT","Measure to enhance business cash-flow",null,"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,"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,"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,"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","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,"Unlimited postponement of CIT 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","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"]
["Denmark",null,"Measure to enhance business cash-flow","Deferral of tax payments","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,"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","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,"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,"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,"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,"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,"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,"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,"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,"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,"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"]
["Ecuador",null,null,null,"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"]
["Estonia","Other","More generous cash transfers ","Temporary wage subsidy measure","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","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","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","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 ","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","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","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 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","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","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 ","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"]
["Finland","CIT","Measure to enhance business cash-flow",null,"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,"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,"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,"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,"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","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","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 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","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","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.","09/032020","09/032020",null,null,null,"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,"Other non-tax measure",null,"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; 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.",null,null,null,null,"EUR 8,5 billion (0.4% of GDP)",null,null,"2020-03-23"]
["France",null,"Enhanced benefit entitlements",null,"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"]
["Georgia","PIT",null,null,"Deferral of personal income tax pre-payments and final PIT liability 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.","2020-03-13","2020-03-16","2020-11-01"]
["Georgia","Property taxes",null,null,"Deferral of annual tax return of property tax for businesses until 1 November 2020 for taxpayers operating in the tourism sector (as listed above).","2020-03-13","2020-03-16","2020-11-01"]
["Georgia","PIT",null,null,"Deferral of personal income tax pre-pyaments and final PIT liability until 1 November 2020 for all taxpayers that are forced to suspend their business activities due to the Covid-19 pandemic.",null,null,"2020-11-01"]
["Georgia","Property taxes",null,null,"Deferral of annual tax return of property tax for businesses until 1 November 2020 for all taxpayers that are forced to suspend their business activities due to the Covid-19 pandemic.",null,null,"2020-11-01"]
["Germany","PIT","Measure to enhance business cash-flow",null,"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,"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,"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,"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,"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,"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,"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"]
["Greece",null,"Measure to enhance business cash-flow",null,"Suspension of payments of VAT, SSCs and other tax obligations ",null,null,null,null,null,"Info from Greece desk in the OECD Economics Department - info to be confirmed",null,"2020-03-23"]
["Greece","VAT","Measure to support health system",null,"Reduction in the VAT rates from 24% to 6% for products that provide prorection against coronavirus and prevent its transmission, including hygienic masks and gloves, antiseptic solutions, wipes and other preparations, soap and other items for personal hygiene, and ethyl alcohol (if used as a raw material by industry for the production of antiseptics). ","2020-03-18",null,"2020-12-31",null,null,"Greece-COVID-19 pandemic- VAT measures, IBFD, 20-03-2020",null,"2020-03-25"]
["Greece","VAT","Measure to enhance business cash-flow",null,"4-month suspension of 1) payment of VAT debts certified by VAT returns, 2) payment of any type of certified tax debts and 3) payment of tax debt instalments, for all affected companies of specific sectors. ","2020-03-18",null,null,null,null,"Greece-COVID-19 pandemic- VAT measures, IBFD, 20-03-2020",null,"2020-03-25"]
["Greece","Other","Enhanced benefit entitlements",null,"Employees, with exception of certain categories of employees, whose employment contracts are temporarily suspended as a result of suspension of operation of the company they work at will receive compensation of EUR 800 tax free. The State will provide full social security coverage based on their total nominal wages","2020-03-18",null,null,null,null,"Greece - COVID-19 pandemic_ emergency tax measures – government announcement, IBFD, 24-03-2020","Papacostopoulos & Associates: https://assets.kpmg/content/dam/kpmg/gr/pdf/2020/03/CPALaw-Newsflash-Employment_Relations-23032020-en.pdf","2020-03-25"]
["Guernsey","Other","Measure to enhance business cash-flow",null,"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,"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,"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,"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,"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"]
["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.","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","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","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,"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,"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,"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"]
["Iceland","CIT","Measure to enhance business cash-flow",null,"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,"Companies will be allowed to postpone the payment of taxes 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,"Those who own or are building residential property have received a reimbursement of 60% of the VAT paid for work done on the site (i.e. on the property being built, renovated, or maintained). This percentage will now be increased to 100%, i.e. all VAT levied on labour inputs will be reimbursed. This provision will also be expanded to include vacation property, i.e. summer cottages. Furthermore, this refund rule will also cover design and supervision of the construction. The expanded authorizations will remain in effect until the end 2020. The VAT reimbursement provision will be extended to the third sector organizations including charities and sports associations.","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,"2020-03-25"]
["Iceland","Other","Enhanced benefit entitlements",null,"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","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"]
["Indonesia","PIT","Measure to enhance household cash-flow",null,"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,"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,"Exemption for manufacturing companies in 19 sectors from import taxes.","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,"Acceleration of excess input VAT refunds.","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"]
["Iran","PIT","Measure to enhance household cash-flow",null,"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,"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","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","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","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","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","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","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,"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,"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"]
["Isle of Man","SSCs","Measure to enhance business cash-flow",null,"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,"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,"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,"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,"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,"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,"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","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,"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,"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 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,"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,"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,"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,"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","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,"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,"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","Deadline extension (from mid-March to mid-April) for personal income tax, gift tax and consumption tax 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,"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,"Deferal of the payment of social security contributions and the GST payments. The postponement of GST payments relate 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,"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"]
["Kosovo","Property taxes","Measure to enhance business cash-flow",null,"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"]
["Latvia","VAT","Measure to enhance business cash-flow",null,"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,"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,"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,"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,"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,"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,"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,"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,"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","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,"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","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,"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","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","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","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,"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,"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"]
["Mauritius","CIT","Tax policy - support investment",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,"“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",null,"Measure to enhance business cash-flow",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,"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,"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,"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"]
["Monaco","VAT","Measure to enhance business cash-flow",null,"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,"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,"Deferral of the payment of personal income tax and social security contributions as well as\nother tax liability.","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,"Deferral of the payment of personal income tax and social security contributions as well as any\nother tax liability.","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"]
["Myanmar","PIT","Measure to enhance business cash-flow",null,"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,"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,"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,"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,"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,"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,"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,"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,"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,"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","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","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","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)","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.","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.","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.","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.","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\"","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\"","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","PIT","Measure to enhance business cash-flow",null,"Postponed payments of taxes for the self-employed, from april 15th to November 15th.","2020-03-13",null,"half a year",null,null,"see above",null,"2020-03-23"]
["Norway","Other consumption taxes","Measure to enhance business cash-flow",null,"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","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","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,"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,"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,"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","VAT","Tax policy - support consumption",null,"Reduction of the reduced VAT rate from 12% to 8% for certain cultural and touristic services as from 20 March 2020.","2020-03-20","2020-03-20","2020-10-31","NOK 1 240 Million","NOK 1240 Million booked in 2020","Proposition from the Government on 20 March",null,"2020-03-23"]
["Norway","CIT","Measure to enhance business cash-flow",null,"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,"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,"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",null,null,null,null,null,null,"2020-03-23"]
["Pakistan","Other consumption taxes","Measure to support health system",null,"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"]
["Paraguay","PIT","Measure to enhance business cash-flow",null,"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"]
["People's Republic of China","VAT","Tax policy - support consumption",null,"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,"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,"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,"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,"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,"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,"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,"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,"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,"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,"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,"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","PIT","Measure to enhance household cash-flow","Tax deferral ","Payment of income tax for individuals and SMEs delayed from late March to late June 2020.","2020-03-13",null,null,null,null,"Resolution No. 54/2020 of SUNAT, published in the Official Gazette “El Peruano” of March 13, 2020",null,"2020-03-23"]
["Peru","Other consumption taxes","Measure to support health system",null,"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","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,"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,"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 ","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,"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","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","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,"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"]
["Poland","SSCs","Measure to enhance business cash-flow",null,"delayed payments of SSCs",null,null,null,null,null,"info ECO desk (tbc)",null,"2020-03-23"]
["Poland","CIT","Measure to enhance business cash-flow",null,"Accounting early 2020 losses as deductible from the 2019 CIT payment",null,null,null,null,null,"info ECO desk (tbc)",null,"2020-03-23"]
["Poland",null,"Tax policy - support employment",null,"(Proposed measurements):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",null,null,null,null,"Poland-COVID-19 pandemic- emergency tax measures − announced, IBFD, 19-03-2020 ",null,"2020-03-23"]
["Poland",null,"Tax policy - support employment",null,"(Proposed measurements):the government will subsidize remunerations of individuals working on the grounds of service and similar contracts and self-employed of up to 80% of the minimum statutory wage","2020-03-18",null,null,null,null,"Poland-COVID-19 pandemic- emergency tax measures − announced, IBFD, 19-03-2020 ",null,"2020-03-23"]
["Poland",null,"Measure to enhance business cash-flow",null,"(Proposed measurements):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%","2020-03-18",null,null,null,null,"Poland-COVID-19 pandemic- emergency tax measures − announced, IBFD, 19-03-2020 ",null,"2020-03-23"]
["Portugal","SSCs","Measure to enhance business cash-flow",null,"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,"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,"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,"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,"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,"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,"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,"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"]
["Republic of South Korea",null,"Tax policy - support consumption",null,"An increased tax deduction to individuals for the use of debt cards (from 30% to 60%) and credit cards (from 15% to 30%) for the period from March to June 2020.",null,null,null,null,null,null,null,"2020-03-23"]
["Republic of South Korea","VAT","Tax policy - support consumption",null,"Consumers replacing cars older than 10 years will be eligible for an additional 70% reduction on the consumption tax due.",null,null,null,null,null,null,null,"2020-03-23"]
["Republic of South Korea","VAT","Tax policy - support consumption",null,"Reduction in the VAT payable by small businesses with turnover below KRW 60 million until the end of 2021.",null,null,null,null,null,null,null,"2020-03-23"]
["Republic of South Korea",null,"Measure to enhance business cash-flow",null,"Small businesses are granted up to a 9-month extension for filing a tax return and up to 1 year extension for filing and paying local taxes.",null,null,null,null,null,null,null,"2020-03-23"]
["Romania","CIT","Other tax policy measure",null,"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"]
["Russia","CIT","Measure to enhance business cash-flow",null,"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,"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,"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,"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"]
["San Marino","All taxes","Measure to enhance business cash-flow",null,"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"]
["Singapore","CIT","Tax policy - support investment",null,"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,"To increase business cash-flow, 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,"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. If exercised, this option is irrevocable.",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,"The carry-back relief scheme for YA2020, qualifying deductions for YA2020 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,"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).","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,"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,"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,"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,"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,"15% property tax rebate for qualifying commercial properties, such as premises of the international airport and tourist attractions.","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"]
["Slovak Republic","CIT","Measure to enhance business cash-flow",null,"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,"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,"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"]
["Slovenia","Other","Other non-tax measure","In order to preserve jobs, a partial reimbursement of wages has been introduced","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,"(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,"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,"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,"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,"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,"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,"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,"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,"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,"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","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,"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,"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,"Deferral of debit VAT 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,"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,"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,"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,"Mortgage debt deferral for the households in need with respect to their primary residence.",null,null,null,null,null,null,null,"2020-03-23"]
["Sweden","VAT","Measure to enhance business cash-flow","\"Liquidity reinforcement via tax accounts\"","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","\"Liquidity reinforcement via tax accounts\"","Postponement by 12 months of three months of employer SSC 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 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","\"Liquidity reinforcement via tax accounts\"","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"]
["Switzerland","Other","More generous cash transfers ",null,"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,"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,"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,"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,"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: ","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: ","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). ","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","\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","\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 ","\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,"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,"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,"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,"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,"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,"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,"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,"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,"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,"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,"(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","Other consumption taxes","Other tax policy measure",null,"Accommodation tax will be effective from 1 November 2020 instead of 1 April 2020","2020-03-18",null,null,null,null,"Turkey-COVID-19 pandemic- emergency tax measures, IBFD, 20-03-2020",null,"2020-03-23"]
["Turkey","VAT","Other tax policy measure",null," VAT rate will be reduced from 18% to 1% for domestic air transportation for 3 months","2020-03-18",null,null,null,null,"Turkey-COVID-19 pandemic- emergency tax measures, IBFD, 20-03-2020",null,"2020-03-23"]
["United Kingdom","Other","More generous cash transfers ",null,"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.",null,null,null,null,null,null,null,"2020-03-23"]
["United Kingdom","Other","More generous cash transfers ",null,"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,"Remove business rates for 2020-21 on property for retail, leisure and hospitality sectors (up to £51,000 rateable value, subject to state aid limits) ",null,null,null,null,null,null,null,"2020-03-23"]
["United Kingdom","CIT","Measure to enhance business cash-flow",null,"Bespoke Time to Pay arrangements for businesses and self-employed workers who need more time to pay taxes. ",null,null,null,null,null,null,null,"2020-03-23"]
["United Kingdom","Property taxes","Measure to enhance business cash-flow","To reduce costs for those businesses likely to be most affected by COVID-19","100% business rates relief for 2020-21 for all eligible retail, leisure and hospitality properties","2020-03-17","2020-04-01","2021-03-01",null,null,null,null,"2020-03-23"]
["United Kingdom","VAT","Measure to enhance business cash-flow",null,"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,"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,"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","Other","Measure to enhance business cash-flow",null,"Introduction of a business rates holiday for retail, hospitality,leisure businesses and nursery businesses  in England for the 2020 to 2021 tax year.\nBusinesses that received the retail discount in the 2019 to 2020 tax year will be rebilled by their local authority as soon as possible.","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,"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 States","CIT+PIT","Measure to enhance business cash-flow","Penalty-free tax deferral for certain businesses and individuals","The U.S. Treasury Department will defer tax payments without interest or penalties for certain individuals and businesses negatively impacted, aiming to provide more than $200 billion of additional liquidity to the economy.",null,null,null,null,null,"https://www.reuters.com/article/us-health-coronavirus-economy-policy-fac/factbox-the-economic-remedies-for-the-coronavirus-idUSKBN2121C4",null,"2020-03-23"]
["United States","CIT","Tax policy - support employment","Refundable tax credit to offset the cost of providing with paid medical leave","The legislation would provide employers with a refundable tax credit to offset the cost of providing a worker with paid medical leave, according to a bill summary. The bill caps the amount of qualified sick leave wages taken into account for each employee at $511 per day.\n\nThe 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.\n\n Self-employed workers would also qualify for the same level of refundable tax credit to offset wages paid during an illness, with a corresponding lower amount available if the absence from work is used to take care of a family member or provide for a school-aged child who must stay home. The bill also includes $15 million for the Internal Revenue Service to implement the tax credits for paid sick and paid family and medical leave.","2020-03-18",null,null,null,null,"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 ",null,"2020-03-23"]
["Uzbekistan","PIT","Measure to enhance business cash-flow",null,"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,"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,"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,"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,"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,"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,"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,"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"]
["Vietnam",null,"Measure to enhance business cash-flow",null,"The Vietnamese government is considering delaying the tax payment deadline by five months for businesses affected by COVID-19. It will involve over VND30 trillion ($1.3 billion) worth of taxes.",null,null,null,null,null,"https://e.vnexpress.net/news/business/economy/vietnam-mulls-5-month-tax-delay-for-epidemic-hit-businesses-4068140.html ",null,"2020-03-23"]

{"sheet":"Heat map - tax type","index":2,"n_rows":72,"n_cols":11,"rows_kept":72,"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]
["Australia",null,3,null,1,null,1,null,7]
["Austria",1,1]
["Bolivia",null,null,null,null,null,null,null,1]
["Bosnia and Herzegovina",null,1]
["Brazil",null,null,null,null,null,null,2]
["Bulgaria",null,2,null,null,1,null,null,3]
["Canada",1,1]
["Chile",2,4,null,null,3,1,null,2]
["Colombia",null,1,null,null,null,1,2,1]
["Combodia",null,null,null,null,null,null,1]
["Costa Rica",null,null,1]
["Cyprus",1,null,null,1,null,2]
["Czech Republic",1,1,null,null,null,1]
["Denmark",null,1]
["Dominican Republic",1,1,null,null,null,1,null,2]
["Estonia",null,null,null,2,null,null,null,9]
["Finland",null,2,null,null,null,1]
["France",1,1,null,2,null,null,null,1]
["Georgia",2,null,null,null,2]
["Germany",1,1,null,1,null,1,null,2]
["Greece",null,null,null,null,null,2,null,1]
["Guernsey",null,1,null,1,1,null,null,2]
["Hungary",null,1,null,2,null,null,null,2]
["Iceland",null,2,null,null,null,1,null,2]
["Indonesia",1,1,null,null,null,1,null,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]
["Kosovo",null,null,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]
["Mauritius",null,1,null,null,null,null,1]
["Moldova",null,1,null,null,null,1]
["Monaco",null,null,null,1,null,1]
["Montenegro",1,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",1,2,null,2,null,1,1,2]
["Pakistan",null,null,null,null,null,null,1]
["Paraguay",1]
["People's Republic of China",2,2,null,1,null,4,null,1]
["Peru",2,null,null,null,null,2,1]
["Poland",null,1,null,1]
["Portugal",null,null,null,3,null,null,null,2]
["Republic of South Korea",null,null,null,null,null,2]
["Romania",null,1]
["Russia",null,2,null,1,null,null,1]
["San Marino",null,null,null,null,null,null,null,null,null,1]
["Singapore",null,4,null,null,3,null,null,3]
["Slovak Republic",null,2,null,1]
["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]
["Sweden",1,null,null,1,null,1]
["Switzerland",null,null,null,1,null,null,null,15]
["Thailand",null,2,null,null,null,1,null,1]
["Turkey",null,null,null,null,null,1,1]
["United Kingdom",1,1,null,null,2,1,null,3]
["United States",null,1]
["Uzbekistan",3,null,null,1,2,null,1,1]

{"sheet":"Heat map - measure type","index":3,"n_rows":75,"n_cols":17,"rows_kept":75,"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]
["Australia",null,null,null,null,6,3,null,3,1,null,null,1,2]
["Austria",null,null,null,null,2]
["Belgium",null,null,null,null,2]
["Bolivia",null,null,null,null,1]
["Bosnia and Herzegovina",null,null,null,null,2]
["Brazil",null,null,null,null,2,null,3]
["Bulgaria",null,null,null,null,3,1,null,null,null,1,null,1]
["Canada",1,null,1,2,1,null,null,null,null,null,null,null,null,1,1]
["Chile",null,null,null,null,7,4,null,1,2,1]
["Colombia",null,null,null,null,2,null,1,null,1,1]
["Combodia",null,null,null,null,null,null,null,null,null,1,null,null,1]
["Costa Rica",null,null,null,null,2]
["Cyprus",null,null,null,null,1,1,null,null,null,null,1]
["Czech Republic",null,null,null,null,2,null,null,null,null,1]
["Denmark",null,null,null,null,2,null,null,1,1,3]
["Dominican Republic",null,null,null,null,2,1,null,null,null,2]
["Estonia",null,1,null,null,4,null,null,1,1,4]
["Finland",null,null,null,null,5]
["France",null,1,null,null,4,null,null,null,1,1]
["Germany",null,null,null,null,5,1]
["Greece",null,1,null,null,2,null,1]
["Guernsey",null,null,null,null,4,1]
["Hungary",null,null,null,null,3,null,null,null,null,null,null,3]
["Iceland",null,1,null,null,2,1,null,null,null,null,null,1]
["Indonesia",null,null,null,null,3,1]
["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]
["Kosovo",null,null,null,null,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,null,null,null,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,null,null,null,null,1]
["Monaco",null,null,null,null,1,null,null,null,null,null,null,1]
["Montenegro",null,null,null,null,2]
["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,9,null,null,null,1,1,1]
["Pakistan",null,null,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,3,2,1,2,2]
["Poland",null,null,null,null,3,null,null,null,null,null,null,2]
["Portugal",null,null,null,null,4,2,null,null,null,null,null,2]
["Republic of South Korea",null,null,null,null,1,null,null,null,null,null,3]
["Romania",null,null,null,null,null,null,null,null,null,1]
["Russia",null,null,null,null,3,null,null,null,null,null,1]
["San Marino",null,null,null,null,1]
["Singapore",null,null,null,null,6,null,null,null,null,null,null,1,2]
["Slovak Republic",null,null,null,null,3]
["Slovenia",null,null,null,null,2,null,null,null,1]
["South Africa ",null,null,null,null,5,2,null,null,null,1]
["Spain",null,1,null,null,3,null,null,1,null,null,null,1]
["Spain ",null,1,null,null,null,null,null,null,1]
["Sweden",null,null,null,null,3]
["Switzerland",null,null,null,null,10,null,null,7]
["Thailand",null,null,null,null,4]
["Turkey",null,null,null,null,1,null,null,null,null,2]
["United Kingdom",null,null,null,null,6,null,null,3,null,null,null,1]
["United States",null,null,null,null,1,null,null,null,null,null,null,1]
["Uzbekistan",null,null,null,null,7,null,null,null,null,null,1]
["Vietnam",null,null,null,null,1]

{"sheet":"Data validation lists","index":4,"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"]