Additionally, paste this code immediately after the opening tag:
  • Tax Flash no. 28

Tax Flash no. 28

10 July 2020

Law no. 114/2020 on the approval of the Government Emergency Ordinance no. 90/2020 for the amendment of Government Ordinance no. 6/2019 on the establishment of tax facilities, as well as for the amendment of other normative acts 

The law provides the following amendments:

  • The main budgetary obligations outstanding on July 31st 2020 and unpaid until the date of issuance of the tax certificate, as well as the ancillary budgetary obligations, may be restructured. We mention that until the publication of this amendment, could be restructured the outstanding obligations on March 31st 2020;
  • Is extended the category of obligations for which restructuring can be requested by adding the obligations due to the budgets of central and local public authorities;
  • Are included in the category of outstanding tax obligations on July 31st 2020 the budgetary obligations declared by the debtor or established by the competent tax authority by decision after August 1st 2020, related to tax periods up to July 31st 2020 inclusive, as well as the main tax obligations due during the period between the date of entry into force of Government Emergency Ordinance no. 29/2020 (March 21st 2020) regarding certain economic and fiscal - budgetary measures and July 31st 2020 inclusive;
  • A new deadline shall apply for the restructuring of main and ancillary budgetary obligations established by other authorities than tax authority, as well as for fines of any type, thus will be restructured those obligations sent for recovery to the central tax authorities after August 1st 2020 until the date of issue of the tax certificate;
  • The deadline until the restructuring request can be submitted is extended, thus the date of December 15th 2020 becomes December 31st 2020, under the sanction of losing the right.