Administrative Ruling no. 30232, of 17 February 2021 (which amends Administrative Ruling no. 30227, of 10 November 2020) was published, extending legal deadlines to submit VAT returns and pay VAT assessed, as follows:

      · Monthly Regime

-  December 2020 VAT return - may be submitted until 24 February 2021 and the payment of the assessed VAT can be made up to 1 March 2021;

- January 2021 VAT return – may be submitted until 22 March 2021, and the payment of the assessed VAT can be made up to 25 March 2021;

- February 2021 VAT return – may be submitted until 20 April 2021, and the payment of the assessed VAT can be made up to 26 Abril 2021;

- March 2021 VAT return – may be submitted until 20 May 2021, and the payment of the assessed VAT can be made up to 25 May 2021

      · Quarterly Regime

- The VAT return for the fourth quarter of 2020 may be submitted until 24 February 2021, and the payment of the assessed VAT can be made up to 1 March 2021;

- The VAT return for the first quarter of 2021 may be submitted until 20 May 2021, and the payment of the assessed VAT can be made up to 25 May 2021.