On March 29, through Gazette number 58, scope number 55, resolution MH-DGT-RES-0007-2023 was published by which the General Directorate of Taxation ratified the obligation to file the declaration of inactive legal entities through form D195, which will be available as of April 24, 2023, on the Virtual Tax Administration (“ATV”) platform. Consequently, May 31, 2023, was established as the new deadline for compliance with this tax obligation for reporting the periods 2020, 2021, and 2022. Notwithstanding the above, legal entities that, as of the date of this resolution, have complied with the filing of a return corresponding to the periods 2020, 2021, and 2022 through the simplified form D101 of the tax on profits will not have to file a tax return in the new form.