{"id":9367,"date":"2020-03-27T00:26:02","date_gmt":"2020-03-26T21:26:02","guid":{"rendered":"https:\/\/www.kreston.ro\/2020\/05\/28\/bonuses-for-taxpayers\/"},"modified":"2020-05-28T00:32:25","modified_gmt":"2020-05-27T21:32:25","slug":"bonuses-for-taxpayers","status":"publish","type":"post","link":"https:\/\/www.kreston.ro\/en\/2020\/03\/27\/bonuses-for-taxpayers\/","title":{"rendered":"Bonuses for taxpayers"},"content":{"rendered":"<p><strong>The government decided to grant a bonus for payment the profit \/ income \/ specific tax due and paid until April 25, 2020.<\/strong><\/p>\n<p><strong>The bonus is 5% for large taxpayers and 10% for others.<\/strong><\/p>\n<p><span style=\"color: #3366ff;\"><strong>In conclusion, the bonus is granted for the tax for the first quarter of 2020 and will be deducted automatically by the taxpayer.<\/strong><\/span><\/p>\n<p>We reproduce below the relevant text:<\/p>\n<p>ART. 1 (1) Taxpayers paying tax on profit, irrespective of the system of declaration and payment provided by art. 41 of Law no. 227\/2015 regarding the Fiscal Code, with the subsequent amendments and completions, which pay the tax due for the first quarter of 2020, respectively for the advance payment for the same quarter, up to the deadline of April 25, 2020 inclusive, benefit from a discount calculated on the tax on profit due as follows:<\/p>\n<p>a) 5% for large taxpayers established according to Order no. 3609\/2016 regarding the organization of the activity of administration of the big taxpayers;<\/p>\n<p>b) 10% for the medium taxpayers established according to Order no. 3610\/2016 regarding the organization of the activity of administration of the medium taxpayers;<\/p>\n<p>c) 10% for the other taxpayers who do not fit in the letter. a) and b).<\/p>\n<p>(2) The provisions of para. (1) shall also apply appropriately to taxpayers who fall under the provisions of art. 16 paragraph (5) of Law no. 227\/2015 regarding the Fiscal Code, with subsequent amendments and completions. These taxpayers benefit from the bonus provided by par. (1) if they pay the tax due for the quarter \/ quarterly advance payment until the due date included between April 25 and June 25, 2020.<\/p>\n<p>(3) The provisions of para. (1) is also applied by taxpayers who fall under the Law no. 170\/2016 regarding the specific tax for some activities, for the tax on profit for the first quarter of 2020, determined for the activities carried out, other than those corresponding to the CANE codes provided by law.<\/p>\n<p>(4) For the payment of the tax on the income of micro-enterprises for the first quarter of 2020, until April 25, 2020, taxpayers shall benefit from a 10% discount calculated on the tax due for that quarter.<\/p>\n<p>(5) The taxpayers applying para. (1) &#8211; (4) determines the profit tax \/ income tax for micro-enterprises, payment, by deducting from the bonus calculated according to this article.<\/p>\n<p>(6) For the tax payers of profit, the bonus calculated according to this article, is distinctly included in the annual tax return.<\/p>\n<p><strong>In case of the questions, please, do not hesitate to contact us:<\/strong><\/p>\n<table style=\"border: none;\">\n<tbody>\n<tr style=\"border: none;\">\n<td style=\"width: 153px; border: none;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-1684 alignleft\" src=\"https:\/\/www.kreston.ro\/news\/wp-content\/uploads\/2020\/03\/carmen_cojocaru.jpg\" alt=\"\" width=\"153\" height=\"146\" \/><\/td>\n<td style=\"text-align: left; border: none;\"><strong>Carmen Cojocaru<\/strong><br \/>\nPartner<br \/>\ncarmen.cojocaru@kreston.ro<br \/>\n+40 727 333 336<\/td>\n<td style=\"width: 153px; border: none;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-1684 alignleft\" src=\"https:\/\/www.kreston.ro\/news\/wp-content\/uploads\/2020\/02\/ep.jpg\" alt=\"\" width=\"153\" height=\"146\" \/><\/td>\n<td style=\"text-align: left; border: none;\"><strong>Eduard Pavel<\/strong><br \/>\nPartner<br \/>\neduard.pavel@kreston.ro<br \/>\n+40 727 333 345<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The government decided to grant a bonus for payment the profit \/ income \/ specific tax due and paid until April 25, 2020. The bonus is 5% for large taxpayers and 10% for others. In conclusion, the bonus is granted for the tax for the first quarter of 2020 and will be deducted automatically by [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":14902,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[254],"tags":[],"class_list":["post-9367","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-coronavirus-en"],"featured_image_src":{"landsacpe":["https:\/\/www.kreston.ro\/wp-content\/uploads\/2013\/03\/kreston_romania_news_cover-1140x445.png",1140,445,true],"list":["https:\/\/www.kreston.ro\/wp-content\/uploads\/2013\/03\/kreston_romania_news_cover-463x348.png",463,348,true],"medium":["https:\/\/www.kreston.ro\/wp-content\/uploads\/2013\/03\/kreston_romania_news_cover-300x169.png",300,169,true],"full":["https:\/\/www.kreston.ro\/wp-content\/uploads\/2013\/03\/kreston_romania_news_cover.png",1500,845,false]},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Bonuses for taxpayers - Kreston Romania<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.kreston.ro\/en\/2020\/03\/27\/bonuses-for-taxpayers\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bonuses for taxpayers\" \/>\n<meta property=\"og:description\" content=\"The government decided to grant a bonus for payment the profit \/ income \/ specific tax due and paid until April 25, 2020. 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