Minister of Finance Yassine Jaber announced three decisions that include an extension of a number of tax deadlines, as follows:
The first decision: “The validity of Decision No. 872/1 dated 10/23/2025, related to determining the basis for settling verification and collection fines imposed in accordance with the provisions of tax laws, according to the tax assessment documents issued as of 11/16/2022, is extended from its date 12/30/2025 until 2/15/2026 inclusive.”
The second decision: “The deadline for submitting the annual income tax return for the years 2023 and 2024, which expires on 12/30/2025, is extended until 01/15/2026 inclusive, including the returns for companies with petroleum rights and companies with operating petroleum rights, and payment of the tax due on them, and the deadline for submitting the statement of the beneficial owner (Form M18), and the deadline for the annual declaration for the years 2023 and 2024 on the amounts subject to tax under Articles 41 and 42 of the Income Tax Law, and the tax of Chapter Three.”
The third decision: “The deadline for submitting the annual electronic declaration for income tax payers on the basis of actual profit for the year 2024 is extended until 01/15/2026 inclusive, for the following declarations and statements:
Personal income tax declaration (Form F1).
Income tax declaration for individual establishments taxed on the basis of actual profit (Form F2).
Statement of the partner’s share of profits (losses) (Form A49).
Statement of the beneficial owner (Form M18).
Declaration of non-practice of work (Form M7).
The deadline for submitting the following paper declarations for the year 2024 is also extended until 01/15/2026 inclusive:
Income tax declaration for partnerships (Form A1).
Declaration of institutions exempt from income tax from non-companies that adopt the accrual system in their accounting (Form J2).
Annual declaration on the amounts subject to tax under Articles 41 and 42 of the Income Tax Law (Form J5).
Likewise, the deadline for paying the tax for the year 2024 for the taxpayers referred to above in the last two extensions of this decision is extended until 01/15/2026 inclusive.”
