In order to give taxpayers ample time to file their tax returns amid the lockdown, the LIRS had in March 2020 issued a public notice extending the filing deadline from 31 March to 30 June 2020.

The LIRS has now introduced additional palliative measures in response to the impact of COVID-19.


The various measures introduced by the LIRS are laudable as they seek to address some of the challenges of COVID-19. Given the persistence of the uncertainties surrounding the COVID-19 induced economic challenges, tax authorities need to constantly keep the communication channels with taxpayers open and active to adapt and update their responses as may be necessary.

The granting of tax credits to individuals for donations made to support the fight against COVID-19 is equitable given that similar reliefs are available to corporate entities under the Companies Income Tax Act. However, the necessary legal instruments should be put in place to prevent any future challenges.

See our alert below and a copy of the LIRS notice for details:

Download PwC Tax Alert_LIRS COVID-19 Additional Palliatives_July2020

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