1 April 2020 of certain leasing agreements are reduced or

provisionally suspended depending on the business

Andorra activities performed on the premises during the
COVID-19 outbreak, see Note); and
Report from our correspondent Jose María Alfin, - no obligation for landlords to proceed with the
Cases & Lacambra Andorra payment of VAT if they have not collected the entire
monthly rental fee from the lessee as consequence
COVID-19 pandemic: emergency tax measures of the extraordinary measures contained in the
– gazetted Omnibus law.
On 1 April 2020, Law 3/2020 of 23 March 2020 on Note: The Omnibus law establishes a suspension in the
the exceptional and urgent measures caused by the payments of certain leasing agreements or a reduction
COVID-19 pandemic (the Omnibus Law) was published in the payments arising from leasing agreements
in the Official Gazette. The Omnibus Law entered into related to premises dedicated to economic, business or
force on the date of publication in the Official Gazette. commercial activities from 14 March 2020 until the day
following the day that the government declares the end
The relevant tax measures include:
of the emergency situation caused by COVID-19. The
- deferral of the payment of the tax due arising reductions are: 100% reduction for businesses obliged to
from tax returns submitted to the tax authority close activities; 80% reduction for businesses obliged to
independently if the taxes due are in relation to close but with obligations to be available for urgencies or
personal tax debts, payment of withholding taxes or emergencies and 50% reduction for businesses allowed
other tax obligations independently of their nature. to open (such as those related to goods considered basic
The deferral is not automatic, it must be requested necessities).
by the taxpayer through the filing of the relevant
form. Likewise, the deferral will not entail any
obligation of contributing new guarantees and it Reference: Andorra - Corporate Taxation - Country
will not accrue any interest for late payment. The Surveys sections 1.8.1., 1.8.2., 1.8.3., 8.
measure will be in force until the parliament decides
on the termination of the measures through another Reference: Andorra - Individual Taxation - Country
law declaring the end of the emergency period; Surveys sections 1.10.2., 1.10.3.
- deferral of the payment related to the business
activities tax. The measure will be in force until 2 April 2020
the parliament decides on the termination of the
measures through another law declaring the end of Grenada
the emergency period;
- reduction from 50% to 20% of the advance payment Sandy van Thol, Regional Caribbean Editor, Sotto
in relation to corporate income tax calculated on the Voce Business & Tax Solutions VBA, Aruba
basis of the taxes due of the previous financial year;
- reduction from 50% to 20% of the advanced partial COVID-19 pandemic: emergency tax measures
payment related to personal income tax calculated – extension of filing deadline
on the basis of the taxes due of the previous
financial year. Freelancers have the option to pay As a direct response to curbing the threat of COVID-19,
either the 2% of the total gross income as declared the Inland Revenue Division (IRD) announced, on 30
in the previous tax return or the 20% of the tax due March 2020, that the filing deadlines of 30 and 31 March
according to the tax return submitted the previous 2020 have been extended to 30 April 2020.
financial year;
This relief is automatic, and taxpayers need not file any
- reduction in the tax base of the corporate income
additional forms or contact the IRD to qualify for this
tax, personal income tax and non-resident income
extension.
tax as consequence of the decisions related to
the leasing agreements contained in the Omnibus
Law (the Omnibus Law establishes that payments

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Reference: Grenada - Individual Taxation - Country effective from 1 April 2020 through 31 December
Surveys section 1.10.2. 2020;
- Thin capitalisation rules will be suspended for
Reference: Grenada - Corporate Taxation - Country borrowings undertaken from 1 April 2020 until 31
Surveys section 1.8. December 2020.
- A 300% tax deduction will be allowed for employers
2 April 2020 in respect of wages and salaries paid to employees
who are self-quarantined and approved by the
Fiji Ministry of Health.
- A 300% tax deduction will be offered for
Report from Nina Umar, Editor any donations that businesses make to the
government's COVID-19 fund.
COVID-19 pandemic: Response Budget passed - The employment taxation scheme will be further
by parliament incentivized as follows:
On 27 March 2020, the parliament passed the Covid-19 - the tax deduction on wages paid on first full-
Response Bill along with tax-related amendment bills that time employees will be increased from 20% to
will enter into force from 1 April 2020. 300%;
- the tax deduction on wages paid for applicable
The tax-related measures are set out below. student apprenticeships will be increased to
Direct tax measures 300%;
- the tax deduction on wages paid to students
- The export income deduction incentive will be employed on a part-time basis (in a related
increased from 50% to 60% for tax years 2020 to area of study up to 3 months in a 12-month
2022. period) will be increased from 200% to 300%;
- The new hotel investment incentive package will be and
repealed and replaced with the following which will - the tax deduction on wages paid for the
be applicable from 1 April 2020 until 31 December employment of people with a disability for
2022: 3 consecutive years will be increased from
300% to 400%.
- short life investment package: income tax - A 100% write-off of up to FJD 10,000 will be
exemption for the construction of new hotels made available for the purchase of fixed assets for
based on capital investment levels; and business purposes applicable up to 31 December
- standard allowance: investment allowance of 2020.
25% will be allowed on the capital expenditure - A 100% write-off will be granted for the construction
incurred for the construction, renovation, of new commercial and industrial buildings,
refurbishment and extension of new and provided that approvals are obtained prior to 31
existing hotels. December 2020.
- Business losses of up to FJD 20,000 will be - The processing of new provisional applications for
allowed as deduction against employment income the film tax rebate, as well as pending payments,
to compute the chargeable income and the overall will be suspended until further notice.
tax position of personal income taxpayers. - A tax deduction will be given to landlords for the
- The certificate of exemption will be reintroduced for reduction of commercial rents. This reduction will
the 5% provisional tax. apply to rent payable between 1 April 2020 and 31
- The rule for advance payment of tax for companies December 2020 under existing rental contracts.
and other taxpayers will be relaxed from the current
three payments at a rate of 33.3% to nine payments Indirect taxes
at a rate of 11.1%. Penalties on estimated tax will
also be removed. This policy will be valid until 31 - A VAT exemption will apply on medical supplies.
December 2020. - Fiscal duty will be reduced to 0% for various medical
- Debt forgiveness will not be subject to income tax. supplies.
This applies to the forgiving of any outstanding debt,

02 April 2020 © Copyright 2020 IBFD 2

- Import excise duty will be reduced to 0% on import Reference: Fiji - Corporate Taxation - Country Surveys
of ethanol used for production of sanitizers and sections 1.3.3., 1.3.4., 1.6.2., 1.7.3., 1.7.4., 1.7.9.,
importation of boots used for medical purposes. 1.8.2., 1.8.3., 8.5., 9.4., 9.5.

Stamp duty
- Stamp duty levied on mortgages for resident and
foreign taxpayers will be reduced to 0% from 1 April
2020 to 31 December 2020.
- Stamp duty will be abolished on air waybills for any
goods, merchandise or effects exported from Fiji.
Other measures

A waiver of penalties for late filing of tax returns and

other documents by the due date will apply for penalties
incurred after 1 April 2020 until 31 December 2020.

Reference: Fiji- Individual taxation-Country surveys

section 1.8.

02 April 2020 © Copyright 2020 IBFD 3

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02 April 2020 © Copyright 2020 IBFD 4