Tax Flash no.9/2020 – Extension of some fiscal facilities and the extension of deadlines
Emergency Ordinance no. 90/ 2020 amending Government Ordinance no. 6/2019 regarding the establishment of fiscal facilities, as well as for the other normative acts was published in the Official Gazette 459/2020
- The budgetary obligations declared by the debtor or established by the competent fiscal authority by decision after April 1, 2020, related to the fiscal periods up to March 31, 2020, as well as the main fiscal obligations due in the period between March 21, 2020, and March 31, 2020, are considered outstanding main budgetary obligations as at 31 March 2020.
- The restructuring of budgetary obligations also applies to the main and ancillary budgetary obligations established by other authorities than the fiscal authorities, as well as to fines of any kind, sent for recovery to central fiscal authority after April 1, 2020, until the date of issuance of the fiscal attestation certificate.
- In order to restructure the budgetary obligations, the debtor has the obligation to notify the competent fiscal authority during the period between August 8 and October 31, 2019, as well as between February 1 and September 30, 2020, under the sanction of forfeiture of the right to benefit from the restructuring of budgetary obligations.
- Debtors that have included in the restructuring plan the measure of cancellation of a maximum amount of 30% including the total of the main budgetary obligations must also pay 5% of the amount of the main budgetary obligations that are subject to payment facilitation until the date of submission restructuring application.
- Debtors that have included in the restructuring plan the measure of cancellation of an amount between 30% and 40% including the total of the main budgetary obligations, must also pay 10% of the amount of the main budgetary obligations that are subject to the facilitation of payment, until the date of submission restructuring application.
- Debtors who have included in the restructuring plan the cancellation measure of an amount between 40% and 50% including the total main budgetary obligations, must also pay 15% of the amount of the main budgetary obligations that are subject to payment facilitation, up to the date of submission of the restructuring application.
- Applications regarding the restructuring of budgetary obligations pending on May 29, 2020, are resolved according to the legislation in force at the date of submission of the application or the debtors can opt by request addressed to the competent fiscal authority, within 10 days from the date of entry into force of this emergency ordinance, for the restoration of the restructuring plan with the outstanding budgetary obligations on March 31, 2020, and the submission of a new application.
- Tax liabilities due from 21 March 2020 and not paid by 25 June 2020 inclusive are not considered overdue and no interest and late payment penalties will be calculated and due in this respect.
- The deadline by which the VAT requested for reimbursement through the returns with a negative amount of VAT with reimbursement option, submitted within the legal term of submission, is reimbursed by the central fiscal body, the fiscal inspection taking place later, with certain exceptions is extended until June 25, 2020.
- The deadline by which no interest and penalties are calculated and not due for late payment of installments in the unpaid installment charts is extended until 25 June 2020.
Emergency Ordinance no. 92/ 2020 establishing active support measures for employees and employers in the context of the epidemiological situation caused by the spread of the SARS-CoV-2 coronavirus, as well as for the amendment of certain normative acts was published in the Official Gazette 459/2020
- Employers benefit, under certain conditions, from the settlement of part of the salary of employees returned from technical unemployment.
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