San Marino has published Law Decree No. 134 of 19 July 2021, which ratifies Law Decree No. 124 of 30 June 2021 on certain measures for the COVID-19 pandemic. This includes an extension to 31 December 2021 for the submission of the report (declaration) on shareholdings and financial assets held abroad in respect of the 2020 tax year. In addition, Law Decree No. 134 provides further support measures, including a deferral in the first installment of general income tax and social security contributions for 2021 to 30 September 2021.