VEHICLE TAX

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Deadline for filing a tax return and the date the tax is payable

The tax return for vehicle tax for a period other than a calendar year (e.g. taxpayers are dissolved without liquidation, with liquidation, are bankrupt, have closed or interrupted their business, or have died), for which the deadline for filing has not passed prior to the pandemic period commencing, or which began during the pandemic period, should be filed by the end of the calendar month following the end of the pandemic period. The tax will also be payable by this deadline.

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