e b r u a r y 2 0 2 1 F s s u e C W 6 I DEADLINES FOR PAYMENT 2020 INCOME TAX THE KINGDOM-EU: UNITED DOCUMENTS MAY BE A1 N e w s f r o m t h e w o r l d o f g l o b a l m o b i l i t y As part of the Irish government's strategy to fight the pandemic, Ireland's Department of Justice has signed an order introducing new visa requirements for several South American countries and South Africa. This order and associated measures came into effect at midnight on January 27, 2021. In addition to the above new requirements, the decision was also made to temporarily - and with immediate effect - stop accepting new visa/preclearance applications. Visa applications will continue to be processed for nationals of visa-required countries who fall into a priority or emergency category under EU Council Recommendation 2020/1475. This includes healthcare workers, cross-border and posted workers, as well as persons who need to travel for compelling reasons, such as: Transport workers or transport service providers, including drivers of freight vehicles bringing goods into Ireland, and those who are merely in transit Diplomatic personnel Persons travelling for urgent family reasons Individuals travelling on medical grounds Pupils, students and trainees travelling abroad on a daily basis and third country nationals travelling for the purpose of level III studies Transit passengers All nationals subject to visa requirements who would shortly commence employment in IRELAND: VISA BAN DUE TO NEW Ireland but who have not yet obtained their visa would, thus, have to defer their entry COVID-19 MUTATIONS and start date of employment with the Irish employer until further notice. It has already been agreed in advance that all 27 EU member states will approve to the new posting guidelines on social security for employees posted to or from the UK. This means that an A1 form can continue to be issued for assignments between EU member states and the UK. This will allow employees who have been posted for up to 2 years to remain insured under their home social security system and be exempt from contributions in the country of assignment. It should be noted that the regulation is limited to 2 years per posting (previously 5 years maximum) and cannot (yet) be applied to the EFTA states Iceland, Liechtenstein, Norway, and Switzerland. For new assignments to or from the UK, the 2-year-restriction on the social security exemption should, therefore, be considered when planning the international assignment or additional costs for ISSUED FOR UP TO 2 YEARS social security should be taken into account. Due to the pandemic and the related economic setback in many industries, which also affects a lot of employees, Japan's National Tax Agency has decided to introduce various relief measures. On February 2, 2021, it was announced that the filing and payment dates for individual income tax for 2020 will be postponed by one month, i.e. from March 15, 2021 to April 15, 2021. The deadlines for the filing and payment of other types of tax, such as individual consumption tax and gift tax, will also be postponed to April 15, 2021. The authority’s decision aims to give taxpayers additional time to organise their tax affairs. JAPAN: OF FILING AND EXTENSION Under certain circumstances, it is also possible to apply for a deferral of tax payments of up to one year, for example if income from a business has been more than 20% lower than in the previous year for longer than one month since February 2020 due to Covid- 19. INDIA: REQUIREMENTS FOR NEPALESE, BHUTANESE, AND MALDIVIAN CITIZENS ENTRY To enter India, foreign citizens need a valid passport or another internationally recognized travel document that can prove the citizenship and identity of the foreigner and includes a picture. The number of entries allowed as well as the length of stay in India are mentioned on the visa. The number of entries and the length of stay are based on the application and decision of the issuing authority. Citizens of Nepal as well as Bhutan entering India by land or air through the Nepalese and Bhutanese border, respectively, only require an authorized proof of identity. Nepalese and Bhutanese citizens, however, require a visa to enter India if they are entering through the Chinese border. Citizens of the Maldives who enter India for a short period of up to 90 days are exempted from the visa requirement insofar as they are in possession of a valid passport. However, this visa-free entry is only allowed for tourist purposes.