Government Emergency Ordinance (OUG) no. 59/2021 for the amendment and completion of the Fiscal Code was published in the Official Gazette no. 630 of June 28, 2021.
According to the document, the declaration and payment of the specific tax related to the 1st semester of 2021 is postponed, as an exception, for December 25.
Specifically, according to OUG no. 59/2021, which brings several amendments to the Fiscal Code, the deadline for declaring and paying the specific tax for the first semester of 2021 is extended to December 25, 2021.
We remind you that two exemption periods have been granted for the specific tax. The first exemption for the year 2021 was, according to OUG no. 226/2020, related to the period January 1 – March 31, and, then, OUG no. 19/2021 came with an exemption for the period April 1 – June 29, 2021. Thus, the tax that must be declared and paid by December 25, for the first semester of this year, is the one related to June 30.
The specific tax return is made using form 100.
The general rule, according to Law no. 170/2016, is that the declaration and payment of the specific tax “is made semi-annually, until the 25th of the following month”, and the payment amount represents half of the annual specific tax, established according to this read ”. Specifically, the deadline for declaration and payment for the specific tax will be, this year, December 25 and not July 25, as usual.
For the purposes of this amendment, OUG no. 59/2021 provides that by derogation from the provisions of Article 8 paragraph (1) of Law no. 170/2016 (…), the declaration and payment of the specific tax for the first semester of 2021 is made until on December 25, 2021, inclusive ”.
It is important to remember that the year 2021 brought a series of new facilities for specific taxpayers in the HoReCa field, materialized by reducing the amounts paid to the state, but also by tax exemptions for certain periods.