On 8 December 2020, Bulgaria published in the Official Gazette the law providing for the tax measures included as part of the Budget for 2021. As {News-2020-11-24/A/2-previously reported}, key measures include a permanent extension of the tax return deadline 30 June 2020, changes in the requirements for advance corporate tax installments, and an extension of the reinvestment tax incentives for manufacturing companies operating in high unemployment municipalities. Further to the measures reported, it is also provided that the due date for the December advance corporate tax installments is changed from 15 December to 1 December, for both monthly and quarterly...