In the Official Gazette no. 260 of March 30, 2020, the Emergency Ordinance no. 33/2020 regarding some fiscal measures and the modification of some normative acts, has been published, the act thus coming to the support of the taxpayers by offering two fiscal discounts, respectively reductions of taxes, as assuring the reverse taxation of the import of some of the goods with the maximum necessity in combating the pandemic COVID – 19
- Article 1 of GEO 33/2020 lays down provisions regarding the discounts on the anticipated payment of the corporate income tax / income tax of micro-enterprises for the first quarter of 2020
Taxpayers paying corporate income tax, regardless of the declaration and payment system, who pay the tax due for the first quarter of 2020, respectively for the advance payment for the same quarter, until the deadline of April 25, 2020, inclusive, benefit from a calculated bonus on the income tax due, as follows:
- 5% for big taxpayers, established according to the Order of the President of the National Agency for Fiscal Administration (OPANAF) no. 3.609 / 2016 regarding the organization of the activity of administration of the big taxpayers;
- 10% for the established medium taxpayers, according to OPANAF no. 3,610 / 2016 regarding the organization of the activity of administration of the medium taxpayers;
- 10% for other taxpayers who do not fit in either letter. a) or b).
Beneficiaries will also be the taxpayers who have opted for a financial year other than the calendar year, if they pay the tax due for the quarter / quarterly advance payment until the due date of April 25-June 25, 2020.
A second series of beneficiaries will be the 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 NACE codes provided by law. We mention that here are taxpayers who make income from activities other than those corresponding to the specific NACE codes HoReCa.
The companies paying tax on the income of micro-enterprises for the first quarter of 2020, benefit from a 10% discount calculated on the tax due for the respective quarter, if it will be paid until April 25, 2020.
From a technical point of view, the above taxpayers who pay in advance the tax on profit / micro, will declare in the D100 statement the amount resulting after the reduction is applied.
For the corporate income taxpayers, the calculated bonus will be distinctly stipulated in the annual income tax return.
- Article 2 of GEO 33/2020 lays down provisions on value added tax related to imports of medicines and equipment for protection against coronavirus
By way of derogation from the provisions of the Fiscal Code, taxable persons registered for VAT purposes according to art. 316 of Fiscal Code. (registered for normal VAT purposes) will be able to benefit from the inverse taxation measure for VAT, when carrying out imports for the following categories of goods
- medicines, protective equipment, other medical devices or equipment and sanitary materials that can be used in the prevention, limitation, treatment and control of COVID-19 provided in the annex of the present ordinance
Therefore, the customs authorities will not request payment of value added tax for the imports mentioned above and under the conditions mentioned above, and from an technic point of view, the operation will be shown in the VAT return (D300), both as collected tax and as a deductible tax, within the limits of deductibility and under the conditions established in art. 297-301 of the Fiscal Code.
- Article 3 of GEO 33/2020 – Provisions regarding the Certificate of emergency situations
By the Certificate of Emergency Situations issued according to the provisions of the MEEMA Order no. 791/2020, which can be applied for online on the prevenire.gov.ro platform, will be issued on the basis of an affidavit, in which it will be stated the diminution of the incomes or the receipts with a minimum 25% in March 2020, compared to the average of January and February 2020 or the partial or total interruption of the activity as a result of the decisions issued by the competent public authorities during the decreed state of emergency.
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