During April 21st, 2020, the following normative acts were published:
Order no. 935/2020 on the modification and completion of the Order of the President of the National Agency for Fiscal Administration no. 587/2016 for the approval of the model and the content of the forms used for the declaration of taxes and taxes with a regime of establishment by self-taxation or withholding at source, published in Official Gazette no. 325 of 21.04.2020, approves the following forms:
- Form 100 “Declaration on payment obligations to the state budget” is amended in such a way as to allow application of the allowance stipulated by GEO 33/2020, for the timely payment of corporate income tax and income tax. Also, the tax on financial assets is eliminated from the form
- Form 710 “Amending Declaration”
Order no. 936/2020 regarding the modification 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 establishing the amount representing up to 3.5% of the annual tax due for the support of the non-profit entities established and functioning under the conditions of the law and of the cult units, as well as for the granting of private scholarships, according to the law, as well and the model and content of some forms, published in Official Gazette no. 325 of 21.04.2020, provides the following:
- Form 230 “Application for the destination of the amount representing up to 3.5% of the annual tax due” can also be submitted by electronic means of remote transmission, based on a tally-sheet, with forms 230, in paper format, scanned.
- During the state of emergency and within 30 days from the date of cessation of the state of emergency on the territory of Romania, the notification of taxpayers for which form 230 was submitted in paper form based on a tally-sheet is suspended, the notification procedure being resumed after the expiration of this term;
- During the state of emergency and within 30 days from the date of cessation of the state of emergency, the competent central tax authority transfers the amounts of the annual tax due to the account of non-profit entities / cult units, according to the option expressed by taxpayers in form 230, in compliance with the term of 90 days from the date of submitting the application.
Emergency Ordinance no. 53/2020 for the modification and completion of some normative acts regarding social protection measures determined by the spread of coronavirus SARS-CoV-2, MO no. 325 of 21.04.2020, which entered into force starting with 21.04.2020 and provides the following:
- Beneficiaries of technical unemployment indemnity are also the lawyers whose activity is reduced as a result of the effects of the SARS-CoV-2 coronavirus, during the state of emergency, if in the month for which they request the indemnity they made receipts at least 25% lower than the monthly average for the year 2019, but which do not exceed the average gross earnings (5,429 lei). The indemnity is paid based on the lawyer’s own declaration regarding the fulfilment of the granting conditions, which they send to the county agency for payments and social inspection, respectively to the Bucharest municipality, in whose territorial area the fiscal domicile is located.
- For the technical unemployment indemnity is due the income tax, the social insurance contribution and the social health insurance contribution, calculated according to the Fiscal Code, without owing the insurance contribution for work;
- The calculation of the fiscal obligations is performed by the beneficiary individual persons (except the persons who have concluded individual labour conventions) on the gross indemnity received from the agencies for payments and county social inspection, respectively of the municipality of Bucharest, according to the rules of the Fiscal Code. The fiscal obligations are declared in the Unique Declaration for the income realized in 2020.
- In the case of the technical unemployment indemnity that benefits the persons who have concluded individual labour conventions, as well as sports activity contracts, the calculation, withholding and payment of income tax, social insurance contribution and social health insurance contribution is made by the cooperation with which the persons have concluded individual conventions, respectively by the sports structure, as payers, from the gross indemnity received from the agencies for county payments and social inspection, respectively of the municipality of Bucharest.
- It is explicitly mentioned that the persons who benefit from a pension right and the persons classified as disabled can benefit from the compensation due to the professionals, lawyers, those who obtained exclusively copyright or those who obtained income from sports activity contracts.
- During the establishment of the state of emergency, the measures of enforced execution of the budgetary, fiscal, financial and commercial debts that apply to the monthly rights paid through the territorial or sectoral pension houses are suspend or not initiated.
- The amounts granted in the form of technical unemployment indemnity borne by the state, are not subject to forced execution by seizure during their granting, regardless of the budget from which it is borne.
- The period for granting unemployment benefits is extended until the end of the declared state of emergency.
- For other professionals, as well as the persons who have concluded individual employment agreements, the deadline for submitting the documents in order to apply for the allowance for March is extended by 5 working days, from April 21, 2020.
- For lawyers whose activity is reduced due to the effects of coronavirus, as well as for persons who have concluded individual employment agreements, the deadline for submitting documents to claim compensation for the first month in which the state of emergency was established is 10 working days from April 21, 2020.
- For the granting of the allowances related to April and the following months during the state of emergency, the deadline for submitting the applications remains until the 10th of the current month for the payment of the allowance from the previous month.
Order no. 934/2020 regarding the amendment of 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 taxes, taxes and contributions with regime of establishment by self-taxation or withholding at source, published in Official Gazette no. 325/2020, provides the following:
- The tax authorities will notify the taxpayers for not submitting the tax returns within 15 days from the expiry of the legal deadline for filing the tax returns.
- As an exception, notifications regarding the non-submission of tax returns with a legal submission deadline within the period for which the state of emergency was established shall be communicated to taxpayers within 30 days of the expiration of the emergency situation.
- For undeclared tax obligations, which are subject to a tax inspection, no notices are issued regarding the non-submission of the deadline.
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