The government of Guinea adopted several measures to provide relief to taxpayers affected by the COVID-19 pandemic. Salient relief measures include the following: Enterprises active in the tourism and hotel business: the payment deadlines for both taxes and social security contributions are extended by 3 months; Small and medium-sized enterprises generally: the payment deadlines for taxes (but not for social security contributions) are extended by 3 months. Small and medium-sized enterprises are defined as those with a turnover of between GNF 500 million to GNF 1.5 billion, or those falling within the jurisdiction of the Tax Office for Medium Enterprises....