We remind you that Emergency Ordinance 153 for the establishment of fiscal measures to stimulate the maintenance / increase of equity, as well as for the completion of some normative acts was published in the Official Gazette (Part I) no. 817 of September 4, 2020.
Thus, as a result of the measures approved by Emergency Ordinance 153/2020, for the establishment of fiscal measures to stimulate the maintenance / increase of equity, as well as for the completion of some normative acts, during the application of the measures provided by the ordinance, the deadlines for submitting declarations and for the payment of the tax starting with the ones related to the year 2021 are the following:
- for the taxpayers paying profit tax, by derogation from the provisions of art. 41 and 42 of the Fiscal Code, the term for submitting the annual declaration regarding the profit tax and the payment of the profit tax afferent to the respective fiscal year is until June 25 inclusive of the following year, and for the taxpayers falling under the provisions of art. 16 para. (5) of the Fiscal Code until the 25th of the sixth month, including from the closing of the modified fiscal year;
- for the taxpayers paying the income tax of the micro-enterprises, by derogation from the provisions of art. 56 of the Fiscal Code, the deadline for submitting the declaration related to the fourth quarter and the payment of the tax related to this quarter is until June 25, inclusive of the following year;
- for the taxpayers specific to certain activities, by derogation from the provisions of art. 8 of Law no. 170/2016, with subsequent completions, the deadline for submitting the declaration related to the second semester and the payment of the tax related to this semester is until June 25, inclusive of the following year.
Therefore, D101 will be submitted until June 25, 2022, and D100 for the fourth quarter in the case of micro-enterprises will also be submitted until June 25, 2022.