Mapping of amnisties applicables during the year 2020

The initial finance law of 2020 introduced an arsenal of transitional measures allowing taxpayers to regularize their situation with regard to different legislations (tax, exchange regulations, ... ) during the year 2020. The Amending Finance Act published on July 27, 2020 extended the deadlines for the application of these measures to take into account the application constraints related to the pandemic context. The following table provides a better understanding of the different types of amnesty, their scope of application and the deadlines for their implementation. Written by Imane BENABOUD  TAX Manager