In this issue:

• Government emergency ordinance no. 90 of 27 May 2020 for the amendment of Government Ordinance no. 6/2019 regarding the establishment of tax facilities, as well as for the amendment of other normative acts  
  

Government emergency ordinance no. 90 of 27 May 2020 for the amendment of Government Ordinance no. 6/2019 regarding the establishment of tax facilities, as well as for the amendment of other normative acts (GEO 90/2020) was published in the Official Gazette no. 459 of 29 May 2020

GEO no. 90/2020 brings certain amendments regarding the tax facility of restructuring the main and ancillary budgetary obligations and introduces the extension of some deadlines regarding the tax budgetary measures adopted by GEO no. 29/2020 and GEO no. 48/2020, as follows:

Regarding the restructuring of the main and ancillary budgetary obligations, the following measures are introduced:

•  Taxpayers can restructure their main budgetary obligations that are outstanding on 31 March 2020 and unpaid until the date of issuance of the tax attestation certificate, as well as the ancillary budgetary obligations;
• The debtor wishing to restructure its budgetary obligations must notify the competent tax body by 30 September 2020;
• The restructuring application must be submitted by 15 December 2020; this deadline is also applicable to debtors who have submitted notifications regarding the intention to restructure prior to the entry into force of GEO 90/2020;
• The restructuring is also applicable to budgetary obligations declared by the debtor or established by the competent tax body after 1 April 2020 if they are related to the tax periods falling before 31 March 2020, as well as the main tax obligations due between 21 and 31 March 2020;
• The restructuring of budgetary obligations also applies to main and ancillary budgetary obligations established by non-tax bodies, as well as to fines of any kind, sent for recovery to the central tax bodies between 1 April 2020 and the date of issuing the tax attestation certificate.

The following tax measures introduced by GEO 29/2020 are extended until 25 June 2020:

• Interest and late payment penalties are not calculated and are not due for the due tax obligations starting with 21 March 2020;
• The measures of forced execution by garnishment of the budgetary receivables are suspended or they do not begin to run, except for the forced executions that are applied for the recovery of the budgetary receivables established by court decisions pronounced in criminal matter.

The following tax measures introduced by GEO 48/2020 are extended until 25 June 2020, inclusively:

• The value added tax requested for reimbursement through VAT returns submitted within the legal deadline is reimbursed by the central tax body, with the subsequent performance of the tax inspection; some exceptions apply;
• No interest or penalties are computed for late payment of installments in unpaid installment charts;
• The conditions for maintaining the validity of the payment installments granted according to law are suspended;
• The measures for the forced execution of budget receivables are suspended or not started, with the exception of forced executions for the recovery of budget receivables established by final court decisions pronounced in criminal matters;
• The statute of limitations on the tax authority’s right to establish tax claims and to request enforcement, as well as that of the taxpayer/payer to request the refund of tax claims, is suspended or it does not begin to run.

For more details, you can contact us directly in order to clarify any questions you may have regarding the content presented above.

Prepared by:
Emanuel Băncilă, Partner – Tax Policy and Controversy

For additional information, please contact:
Alex Milcev, Partner – Tax & Law Leader Romania