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New facilities regarding the payment of the fiscal obligations

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The 181/2020 Government Emergency Ordinance published on 26th of October, 2020 in the Official Gazette number 988, introduced a series of measures necessary for the improvement of the liquidity of the taxpayers, in the context of the actual economic environment. The main measures adopted through the emergency ordinance are:

Postponement of some deadlines which expired at 25.10.2020

A new type of payment rescheduling

For the taxpayers facing financial problems related to the debt settlement, it was introduced the possibility to ask for a special payment rescheduling, for which it is not requested a financial guarantee. The main aspects that need to be taking into account are:

Therefore, the main advantages of this payment rescheduling are related to the fact that the rescheduling could be obtained for a maximum period of 12 months, without the need to provide financial guarantees, and for the rescheduled amounts the interests are reduced by half (0.01% per day, instead of 0.02% per day) and no delayed payment penalties are due.

Specific tax exemption for various activities (hotels, boarding houses and other accommodation facilities, restaurants, bars, catering)

Building tax reduction

Extension of the terms for the restructuring of budgetary obligations request

As a reminder, the legal entities of public or private law can benefit from the restructuring of budgetary obligations, except the public institutions and the administrative-territorial units, if they struggle with financial problems and for which there is a risk of insolvency.

The restructuring can be requested for the main budgetary obligations outstanding at 31st of July, 2020 and unpaid, as well as for the accessories.

In order to benefit from this facility, the taxpayers must notify the competent fiscal authority by 31st of March, 2021 at the latest, a term which is under the sanction of forfeiture.

In order to benefit from the restructuring of the budgetary obligations, the debtor must meet cumulatively the following conditions:

Debt restructuring also includes the possibility of cancellation of a part from the main debt, based on the reorganization plan. Therefore, up to 50% of the principal debit can be cancelled, with the condition that a percentage of the debit is paid, as follows:

The deductibility of the expenses related to Covid19 – Testing

The expenses registered by the legal entities or Authorized Individuals, regarding the voluntary testing of the employees in order to detect the coronavirus, will be completely deductible and also will be exempted from paying contributions and taxes, that otherwise, would have been recorded as salary benefits.