Tax Flash no. 13
01 April 2020
Order no. 935/2020 regarding the amendment and completion of the Order of the President of the National Agency for Fiscal Administration no. 587/2016 for the approval of the draft and the content of the forms used for declaring of taxes and duties with regime of establishment by self-taxation or withholding at source
By Order no. 935/2020 is amended the form 100 "Statement regarding the payment obligations to the state budget" and the form 710 ”Rectifying statement”.
The taxpayers who benefit from the allowance for paying within the deadline set for April 25th, 2020, of the corporate income tax, respectively the tax on the income of micro-enterprises for the first quarter of 2020, will declare the amount representing the allowance at row 1.2 ”Bonification” of the Form 100.
Order no. 934/2020 regarding the amendment of the annex no. 1 to the Order of the President of the National Agency for Fiscal Administration no. 962/2016 for the approval of the Procedure regarding the ex officio establishment of duties, taxes and contributions with regime of establishment by self-taxation or withholding at source
The tax authorities will communicate within 30 days from the date of ending of the state of emergency the notifications for non-submission within the deadline of tax declarations with the legal term of submission set during the state of emergency period.
Order no. 936 regarding the amendment and completion of the Order of the President of the National Agency for Fiscal Administration no. 147/2020 for the approval of the Procedure for redirecting an amount up to 3.5% from the annual income tax due to support nonprofit entities which are established and operate according to the law and units of cult, as well as for the granting of private scholarships, according to the law, along with the model and content of some forms
By the Order no. 936/2020 is amended the manner in which the form 230 is submitted. In this regard, the submission can be performed also by electronic means, based on a summary, with scanned paper forms.
During the period of the state of emergency and within 30 days after cessation of the state of emergency on the territory of Romania, is suspended the notification sent to taxpayers that have submitted the form 230.