At its 28th session, held on 25 March 2020, the Government enacted several conclusions regarding the application of legal provisions during Coronavirus, including:
⦁ Ban on movement of the population in Republic of Macedonia during the weekend, i.e. Saturday and Sunday. It will start at 16:00 and will last until 5:00 am. All public institutions and private companies that are working for the weekend, need to adapt to the new restrictions on movement and complete the work process no later than 15:00.
⦁ With the Decree with force of law on application of the Personal income tax Law during a state of emergency is proposed exemption from paying the amount of the advance payment of personal income tax for March, April and May 2020, as a measure for supporting the personal income tax bonds that generate income from independent activities and suffered damages in its operations due to the spread of coronavirus COVID-19.
⦁ The taxpayer-employer should not cut the number of employees,counted from the date of entry into force of the Decree with force of law and three months after the termination of its validity, except in cases of death, retirement or dismissal by the employees.
⦁ The reduction of the amount of advance payments of personal income tax should also apply to other taxpayers who have suffered damages in its operations, which besides the abovementioned condition, meet one of these conditions.
⦁ The Decree with force of law on application of the Income Tax Law during a state of emergency, as a measure to support the companies that have suffered damage in their operations due to spread of coronavirus COVID-19, will be exempt from payment of the amount of advance payment of income tax for the months of March, April and May 2020.
⦁ After the proposal of the Ministry of Economy, the Government enacted Decree with force of law on application of the Law on trade companies during a state of emergency:
a) it is regulated that for convening and holding annual meetings of shareholders and meeting of associates, by the managing body of the stock companies, i.e. the managing body of the limited liability companies, will be applied the provisions of this decree with force of law. This direction provides extension of the deadlines for convening and holding annual meeting of shareholders, and also meeting of associates, by the trade companies, for the duration of the state of emergency. The extension of the deadlines applies to the ongoing procedures for convening and holding annual meetings of shareholders or meeting of associates.
More details here.
