In the context of establishing the state of emergency on the territory of Romania by Decree of the President of Romania no. 195/2020, the Ministry of Public Finance, together with the Agency of National Tax Administration has taken a series of measures to support the business environment, but also for supporting voluntary compliance.
Pursuant to the Government Emergency Ordinance no. 29/2020, as well as al Government Emergency Ordinance no. 33/2020 and of the Emergency Ordinance approved in the Government meeting of 9.04.2020
- Interest and late payment penalties shall not be calculated and due Fiscal Procedure Code, for tax obligations due from the date of entry into force of the Government Emergency Ordinance no. 29/2020 and unpaid until the termination of these measures.
- No outstanding fiscal obligations are considered, according to the law, fiscal obligations due from the date of entry into force of the Government Emergency Ordinance no. 29/2020 and not paid until the end of these measures.
- The measures of forced execution are suspended or not initiated, by summons, confession and capitalization of the goods at auction, of the budgetary receivables, except for the forced executions which is applied for the recovery of the budgetary debts established by court decisions pronounced in criminal matters.
- Interest and penalties are not calculated and due, according to the Code of fiscal procedure, for late payment of installment rates from unpaid schedules until the expiration of 30 days from the cessation of the state of emergency. In this case, the competent fiscal authority, ex officio, restores the staggering schedule, respecting the approved staggering period. The new scheduling schedule is communicated to the debtor by the decision of the fiscal authority.
- The conditions for maintaining the validity of the payment installments granted shall be suspended according to the law. These conditions are considered fulfilled if the debtors pay the related obligations within 30 days from the end of the period of application of these fiscal measures.
- For the obligations that represent a condition for maintaining the validity of the facilities at payment, taxpayers may request a change of payment schedule, provided that the request is filed until the expiry of the term mentioned in point 5, the provisions of art. 195 of the Code tax procedure applying properly.
- The budgetary obligations that represent a condition for maintaining the validity of the facilities payments, including those included in the installment chart rates, are not considered outstanding tax liabilities.
- Extension of VAT refund with subsequent control.
- Deadlines for prescribing the right of the fiscal authority to establish tax claims and to ask for forced execution, as well as for the taxpayer / payer to request restitution tax run until the 30 days from the end of the state of emergency.
The aforementioned fiscal measures apply during the period of emergency and 30 days since its termination.
- A calculated allowance is granted on the income tax due, if any tax payers pay the tax due for the first quarter of by 2020, by the deadline of April 25, 2020 inclusive. The bonus is 5% for large taxpayers and 10% for medium and other taxpayers.
The categories of taxpayers benefiting from the bonuses presented above are the next:
- a) taxpayers paying tax on profit, irrespective of the system of declaration and payment provided by art. 41 of Law no. 227/2015 regarding the Fiscal Code, with the amendments and subsequent completions;
- b) taxpayers who fall under the Law no. 170/2016 regarding the specific tax some activities, for the profit tax for the first quarter of 2020, determined for the activities carried out, other than those corresponding to the CAEN codes provided by law;
- c) taxpayers who fall under the provisions of art. 16 paragraph (5) of Law no. 227/2015 regarding the Fiscal Code, with the subsequent amendments and completions, respectively taxpayers who initially opted for a different financial year than the calendar year, and subsequently they opted for the fiscal year to correspond to the financial year. This category of taxpayers benefit from the bonus if they pay the tax due for the quarter / payment quarterly advance until the deadline between April 25 and June 25 2020
- A bonus of 10% calculated on the tax due for I quarter of 2020, for the payment of the tax on the income of the related micro-enterprises of this quarter, until April 25, 2020, inclusive.
- The taxpayers obliged to pay the specific tax for certain activities, according to the Law no. 170/2016 regarding the specific tax for some activities, for the year 2020, does not owe tax specific for the period when they interrupt their activity in whole or in part state of emergency decreed.
- To submit the annual financial statements related to the financial year 2019, respectively the annual accounting reports ended December 31, 2019, the deadlines provided in art. 36 paragraph (1) and (3), respectively art. 37 of the Accounting Law no. 82/1991, republished, with subsequent amendments and additions, is extended until July 31 2020 inclusive.
- Deduction of amounts representing sponsorships to public and other institutions of the public authority from the tax on the income of micro-enterprises, within the limit provided by the normative act, is performed on the basis of the sponsorship contract, without a the obligation to register the respective beneficiary entities in the Register of entities / units cult for which tax deductions are granted.
- There is no actual payment to the customs authorities by the persons taxable registered for VAT purposes according to the Tax Code, which imports in the period for which the state of emergency was established and within the next 30 calendar days from the date of cessation of the state of emergency, medicines, medical equipment protection, other medical devices or equipment and sanitary materials that may be used in the prevention, limitation, treatment and control of COVID-19, provided in the annex which forms an integral part of the emergency ordinance.
- Changing the way of calculating the prepayments for the tax payers of corporate income tax that applies the annual payment system of corporate income tax with payments anticipated, in the sense of establishing their level at the value established on the basis of the calculation quarterly current, against 1/4 of the previous year’s tax (updated with the price index of estimated consumption when preparing the initial budget of the year for which it is made advance payments), to correlate the tax burden with the reduced receipts determined by closing the activities in whole or in part by affecting the economic environment of the measures Combating the Covid epidemic -19.
The Ministry of Public Finance and ANAF also adopted other measures to support the business environment, such as:
- Implementation of payment obligations in the ghiseul.ro platform for ease of fulfillment taxpayers’ payment obligations;
- The introduction of new documents on the basis of which the taxpayers can be natural persons electronically identify in the SPV (other administrative acts starting with 1.04.2020);
- Providing the legal framework with the MFP for electronic and other filing specific forms for avoiding double taxation and international tax agreements (OMFP 1830/2020);
- Remotely resolve the taxpayer requests by 900 inspectors, who have access to the databases needed to perform specific activities (eg certificates of tax certification, VAT refunds, other categories of applications);
- Approval, during the state of emergency, of the support of the appeal before the organs of settlement of appeals and through electronic means of communication at distance / telephone, the specialized direction maintaining the permanent connection with the taxpayers to find the best solutions;
- Providing remote assistance service for taxpayers in the fiscal field and IT in order to fulfill the fiscal obligations (SPV, Call – Center and the Contact Form) to ensure fiscal compliance;
- The General Management of Customs and the General Management of Tax Anti-Fraud work in the former line to implement the military ordinances from the perspective of ANAF attributions;
- Carrying out campaigns among taxpayers who have requested the reimbursement of
VAT, in order to be quickly prepared for the offsets and tax refunds required in carrying out the reimbursement procedure;
- Continue the ANAF reorganization process for the risk analysis to be the main mechanism for applying the tax administration procedures;
- Establishment of the Fiscal Analysis Group for rapid communication with representatives the business environment and the academic environment.
source: ANAF press release