Postponed payment of tax and other measures for the economic environment

The main measures introduced by ordinance emphasize the following:
1. Introducing the possibility of postponing the payment of taxes for individuals and legal entities until December 25, 2020. No fees and penalties for delayed payment will be calculated. Therefore, the same term was established for the suspension of the enforcement procedures by seizure.

When the rates set in the payment rescheduling schedules granted to taxpayers for outstanding tax obligations are paid late, the authorities do not apply interest and penalties until December 25, 2020. The measure was originally provided for the emergency period and another 30 days after finishing it. Subsequently, the term was extended by various normative acts.

Government Emergency Ordinance no. 48/2020 stipulates that for the late payment of the installments from the rescheduling schedules, during the state of emergency and for another 30 days after that, no interest and penalties are computed and not due.

Initially, the measure had to be applied until June 13, 2020, it was extended until June 25, 2020, by GEO 90/2020, then until October 25, by GEO 99/2020, and now until December 25, 2020. Conditions for maintaining the validity of payment schedules granted under the law is also suspended until December 25, 2020.

However, the deadline of December 25, 2020 was set for the suspension of enforcement proceedings by seizure. Interest and late payment penalties will not be calculated until December 26, 2020.
2. The term regarding the VAT refund with subsequent control has been extended until January 25, 2021.
3. Exemption from the payment of the tax specific to certain activities for the remaining period until the end of 2020.
4. Expenses incurred with COVID tests are considered deductible during the period of state of emergency or alert.
5. The local councils may decide until December 2, 2020 to reduce the building tax.
6. The sanction for non-compliance with the obligation of economic operators to use fiscal electronic cash registers was suspended until December 31, 2020.
7. Establishing the possibility of granting payment rescheduling.

Companies and individuals will be able to apply for the simplified alternative procedure for granting payment rescheduling for up to 12 months, for the main and ancillary budgetary obligations whose payment deadline has expired after the date on which the state of emergency was triggered and until the date of issuing the fiscal attestation certificate.

In order to benefit from the payment rescheduling, the debtor must cumulatively meet the following conditions:
• to submit an application by December 15, 2020, inclusive. Upon request, the debtor may attach the rescheduling schedule comprising the proposed amount of rescheduling rates;
• not to be in bankruptcy proceedings;
• not to be dissolved;
• not to register outstanding fiscal obligations on the date of declaring the state of emergency which are not extinguished on the date of issuing the fiscal attestation certificate;
• not to be held liable according to the legislation regarding insolvency and / or according to the provisions of art. 25 and 26 of Law no. 207/2015. By exception, if the acts by which the liability was established are final in the system of administrative and judicial means of appeal, and the amount for which the liability was drawn has been extinguished, the condition is considered fulfilled.

The payment rescheduling is not granted for amounts up to RON 500, in the case of individuals, respectively RON 5,000, in the case of legal entities.