In order to apply fiscal measures beneficial to the business environment in the context in which the measures to combat the COVID-19 pandemic have generated financial difficulties for most economic operators, the Government has adopted O.U.G. no.181 / 2020 published in the Official Gazette no.988 / 26.10.2020, normative act that provides:
– Payment rescheduling for a maximum of 12 months, for all main tax obligations entered in the tax certificate issued by the tax authorities after submitting the application (in total amount greater than 500 lei for individuals and 5,000 lei for legal entities) and accessories, a whose maturity / payment term was fulfilled after the date on which the state of emergency was triggered and until the date of issuance of the fiscal attestation certificate, with the fulfillment of the conditions provided by the emergency ordinance;
– Extension until December 25 of the period in which no interest and penalties are charged for unpaid tax obligations, whose maturity has expired after the onset of the state of emergency;
– Taxpayers obliged to pay the tax specific to certain activities, according to Law no. 170/2016 on the specific tax on certain activities, with subsequent additions, in 2020, does not owe specific tax for the period between the date of entry into force of emergency ordinances, respectively October 26, 2020 and December 31, 2020 inclusive, following the recalculation of the specific tax for 2020, and the submission of an amending declaration
– The local councils, respectively the General Council of the Municipality of Bucharest can adopt decisions until December 2, 2020 regarding:
- reduction of the annual tax on buildings with a rate of up to 50%, for non-residential buildings, owned by natural or legal persons, used for their own economic activity or put into use by a lease, loan or other type of contract for carrying out economic activities to other natural or legal persons, as the case may be, if during the period for which the state of emergency and / or alert was established, as a result of the effects of the SARS-CoV-2 coronavirus epidemic, the owners or users of the buildings were obliged , according to the law, to completely interrupt their economic activity or hold the certificate for emergency situations issued by the Ministry of Economy, Energy and Business Environment certifying the partial interruption of economic activity;
- exemption from the payment of the monthly building tax due by concessionaires, tenants, holders of the right to administer or use a building the public or private property of the state or of the administrative-territorial units, as the case may be, if during the period for which the state of emergency and / or alert due to the effects of the SARS-CoV-2 coronavirus epidemic, building users were required, according to law, to completely interrupt their economic activity.
– Postponement until December 31, 2020 of the obligation of economic operators to ensure the remote connection of electronic fiscal cash registers, in order to transmit fiscal data to the National Agency for Fiscal Administration, in order to supervise and monitor electronic fiscal cash registers
– The equivalent value of the expenses incurred by the employer / payer with the performance of medical tests for diagnosing COVID-19 infection, on his initiative, for individuals who earn income from salaries and assimilated to salaries, in order to detect and prevent the spread of SARS-CoV-2 coronavirus, to ensure to carry out the activity in conditions of safety and health at work, during the establishment of the state of emergency or alert, according to the law, are not taxable in the sense of income tax or social contributions, a provision that also applies to self-employed individuals;
– Extension until January 25, 2021 inclusive, of the refund of the value added tax requested for reimbursement through the returns with negative amount of value added tax with reimbursement option, submitted within the legal submission deadline, with the subsequent performance of the tax inspection.