GEO 226/2020 extends the deadlines for certain fiscal facilities

 In Fiscal news

1. The fiscal amnesty (cancellation of accessories) provided by GEO 69/2020 was extended until 31.03.2021.

In order to benefit from the cancellation of some accesory budgetary obligations, related to the remaining main budgetary obligations on 31.03.2020 inclusive, the following conditions must be met cumulatively:

a) all outstanding main budgetary obligations existing of March 31, 2020, shall be paid by any means provided by law until March 31, 2021 inclusive;

b) are paid by any means provided by art. 22 of Law no. 207/2015, with subsequent amendments and completions, until the date of submission of the request for cancellation of accessories inclusive, all main budgetary and accesory obligations administered by the central fiscal body with payment deadlines between April 1, 2020 and the date of submission of the request for cancellation of accessories including;

c) all the fiscal declarations are submitted, according to the fiscal vector, until the date of submitting the request for cancellation of the accessories inclusive;

d) the submission of the request for cancellation of the accessories after the proper fulfillment of the conditions provided in let. a) – c), but not later than March 31, 2021 inclusive, under the sanction of forfeiture of the right.

It can also benefit from the cancellation of ancillary obligations in the following situations:

a) for the main budgetary obligations established by rectifying declarations, under the conditions of art. X of the GEO no. 69/2020;

b) for the main budgetary obligations with payment terms until March 31, 2020 inclusive and extinguished until this date, under the conditions of art. XI of GEO no. 69/2020;

c) for the main budgetary obligations established by taxation decisions issued as a result of a fiscal inspection underway on May 14, 2020, under the conditions of art. XII of the GEO no. 69/2020;

d) for the main budgetary obligations staggered to payment according to the Fiscal Procedure Code, under the conditions of art. XVI of the GEO no. 69/2020;

e) debtors who on March 31, 2021 inclusive have requests for reimbursement in progress for which, after this date, the tax authority rejects in whole or in part the reimbursement, benefit from the cancellation of accesory budgetary obligations under this chapter, if the budgetary obligations on which it depends cancellation are paid within 30 days from the date of communication of the decision rejecting the reimbursement and not extinguished by compensation with the individualized amounts in the request for reimbursement.

In order to postpone the payment, until the moment of cancellation, of the accessory payment obligations that may be subject to cancellation, it can be submitted a notification to the competent fiscal bodyauthority by which it is expressed the intention to benefit from the cancellation of accessories, until the cancellation request is submitted.

2. Simplified staggering of fiscal obligations regulated by GEO no. 181/2020 is extended until March 31, 2021 inclusive

Any category of taxpayers can access the simplified staggering of fiscal obligations, for a period of up to 12 months, for the main and ancillary tax obligations due after the date of the declaration of the state of emergency.

In order to access the simplified staggering of fiscal obligations, it is not necessary to provide guarantees, but the taxpayer must cumulatively meet the following conditions:

a) to submit the application until March 31, 2021 inclusive, under the sanction of forfeiture of the right. Upon request, the staggering schedule containing the proposed amount of staggering rates may be attached;

b) not to have registered outstanding fiscal obligations at the date of declaring the state of emergency, not settled at the date of issuing the fiscal attestation certificate. If, on the date of the declaration of the state of emergency, such outstanding fiscal obligations were registered, they must be extinguished by the date of issuance of the fiscal attestation certificate;

c) not to be in the bankruptcy procedure;

d) not to be in dissolution;

e) to have submitted all the fiscal declarations until the date of issuing the fiscal attestation certificate;

f) not to have established the liability according to the legislation on insolvency and / or joint and several liability, according to the provisions of art. 25 and 26 of the Fiscal Procedure Code. By way of exception, if the acts establishing liability are final in the system of administrative and judicial remedies, and the amount for which liability has been brought has been paid, the condition shall be deemed to be fulfilled.

During the payment rescheduling period, two requests for modification of the payment rescheduling may be submitted – in case you wish to include in the rescheduling the obligations that constitute a payment condition, as well as two requests to maintain the validity of the payment rescheduling – if the payment rescheduling has been lost due to non-compliance with the conditions.

The request for payment rescheduling shall be resolved within a maximum of 5 days from the date of its submission. No documents other than the proposed rescheduling schedule shall be attached to the request.

3. The restructuring of the budgetary obligations provided by GEO 9/2019 is extended until March 31, 2021

This fiscal measure can be accessed by debtors, legal entities under public or private law and consists in the restructuring of outstanding budget obligations on 31 December 2020, for a maximum period of 7 years, with the possibility of canceling ancillary payment obligations. You can also benefit from the cancellation of a maximum of 50% of the main budget obligations if you pay by the date of submission of the application, a maximum of 15% of the main budget obligations due.

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

a) not to meet the conditions to benefit from the payment rescheduling regulated by the Fiscal Procedure Code;

b) to present a restructuring plan and a test of the prudent private creditor, drawn up by an independent expert;

c) not to be in the insolvency procedure at the date of issuing the decision approving the restructuring of the budgetary obligations. If it is in insolvency proceedings and wishes to restructure its budgetary obligations, it may notify the tax authority of this intention, provided that by the date of issuance of the decision approving the restructuring application it leaves the insolvency proceedings;

d) not to be in dissolution;

e) to have fulfilled the declarative obligations, according to the fiscal vector, at the date of issuing the fiscal attestation certificate;

f) to fulfill the test of the prudent private creditor.

In case he intends to benefit from the restructuring of the budgetary obligations, the taxpayer may submit to the fiscal body a notification in this respect, until March 31, 2021.

The request for restructuring of budgetary obligations can be submitted until June 30, 2021.

4. VAT refund with subsequent audit, is a temporary measure that will remain active until 31.03.2021

Currently, by Emergency Ordinance no. 48/2020 regarding some financial-fiscal measures (GEO 48/2020) it was established that the value added tax requested for reimbursement through the VAT returns with negative amount with reimbursement option, registerd within the legal term of submition, is reimbursed by the central fiscal authority, with the subsequent performance of the fiscal audit.
There are provided some situations in which this temporary measure does not apply:

a) for the VAT returns with a negative amount with reimbursement option for which, until the date of entry into force of GEO 48/2020, the fiscal inspection was started in order to solve them;

b) for the VAT returns with negative amounts with reimbursement option, submitted by large taxpayers as they are defined according to the Order of the President of the National Agency for Fiscal Administration no. 3,609 / 2016 on the organization of the activity of administration of large taxpayers and by the medium taxpayers as they are defined according to the Order of the President of the National Agency for Fiscal Administration no. 3,610 / 2016 regarding the organization of the activity of administration of medium taxpayers, with the subsequent modifications, which are solved after the performance of the anticipated fiscal audit, in case:
(i) the taxpayer has recorded in the tax record facts which are sanctioned as criminal offenses;
(ii) the central tax authority, on the basis of the information held, finds that there is a risk of undue reimbursement;
(iii) the voluntary liquidation procedure has been initiated for that taxpayer or the insolvency procedure has been opened, except for those for which a reorganization plan has been confirmed, under the conditions of the special law;

c) for the VAT returns with negative amounts with reimbursement option, submitted by other taxpayers than those provided in let. b), which shall be settled after the advance tax audit has been carried out, if:
(i) the taxpayer has recorded in the tax record facts which are sanctioned as criminal offenses;
(ii) the central tax authority, on the basis of the information held, finds that there is a risk of undue reimbursement;
(iii) the voluntary liquidation procedure has been initiated for that taxpayer or the insolvency procedure has been opened, except for those for which a reorganization plan has been confirmed, under the conditions of the special law;
(iv) the taxpayer submits the first statement with negative amounts of VAT with a refund option, after the registration for VAT purposes;
(v) the balance of the negative amount of VAT claimed for reimbursement comes from more than 12 monthly reporting periods, respectively 4 quarterly reporting periods.

5. Specific tax is exempted from payment for three months in 2021

Romanian legal entities carrying out activities corresponding to NACE codes: 5510 – “Hotels and other similar accommodation facilities”, 5520 – “Holiday and short-term accommodation facilities”, 5530 – “Caravan parks, campsites and camps”, 5590 – “Other accommodation services”, 5610 – “Restaurants”, 5621 – “Event catering”, 5629 – “Other catering services nec”, 5630 – “Bars and other beverage service activities” owe specific tax according to Law 170/2016.

For the year 2021, the taxpayers mentioned in the previous paragraph do not owe specific tax for a period of 90 days calculated starting with January 1, 2021.

6. The remote connection of electronic cash registers is postponed until March 31, 2021

We remind you that also through GEO no. 181 of 2020, a respite was granted for the connection of electronic cash registers to ANAF because it is postponed the application of contraventions until December 31, 2020. Now, GEO 226/2020 extends this term until March 31, 2021.

Recent Posts