18
MAI 2020
Emergency Ordinance no. 69/2020 for the amendment and completion of Law no. 227/2015 on the Fiscal Code, as well as for the establishment of fiscal measures (Official Gazette no. 393/14.05.2020)
The normative act enters into force starting with May 14, 2020. The main legislative amendments refer to:
The Unique Declaration and bonuses for the payment of the afferent fiscal obligations
Postponement again of the deadline for submitting the Unique Declaration until June 30, 2020 (initially it was postponed from March 15, 2020 to May 25, 2020).
If, for the revenues related to 2019, the Unique Declaration is submitted until June 30, 2020, the following bonuses are granted:
- For the payment of the income tax, of the social insurance contribution and of the social health insurance contribution, representing annual fiscal obligations for 2019, a bonus of 5% of these amounts is granted, if all these fiscal payment obligations are extinguished by payment or compensation, in full until 30 June 2020 inclusive;
- For the submission of the single declaration regarding the income tax and the social contributions due by the natural persons through electronic means of remote transmission, a bonus of 5% of the income tax, the social insurance contribution and the social health insurance contribution are granted. This bonus is granted only if the payment of the above mentioned fiscal obligations is made until June 30, 2020.
The bonus is determined by the taxpayer and is highlighted separately in the single declaration on income tax and social contributions.
The fiscal payment obligations are determined by decreasing the fiscal obligations due with the value of the bonus.
Taxpayers who have submitted the Unique Declaration for the incomes realized in 2019, regardless of the method of submission, without granting bonuses, can benefit from them, by submitting a rectifying declaration until June 30, 2020 inclusive, in compliance with the conditions imposed by law.
If the payment of the annual tax obligations due for 2019 was made before or after 14 May 2020, but not later than 30 June 2020 inclusive, this shall be taken into account for the granting of bonuses, if the imposed legal provisions are observed. For the amounts paid in addition to the fiscal payment obligations related to 2019, the provisions regarding the compensation or refund of the amounts paid in addition shall apply accordingly.
Bonuses of up to 10% also apply to the annual income tax, the social insurance contribution and the social health insurance contribution declared by the Unique Declaration, starting with the year 2021. The level of the bonus, the payment terms and the granting conditions are established by the annual law of the state budget.
Postponement of the deadline for submitting the declaration 230
Deadline for submitting Form 230 "Application for the allocation of the amount representing 2% or 3.5% of the annual tax on income from salaries and pensions" / "Application for the allocation of the amount representing up to 3.5% of the annual tax due", is postponed until June 30, 2020 inclusive.
Fiscal facilities applicable to the amounts representing incentives/bonuses
Amounts representing incentives/bonuses granted by the employer from the salary fund, for the period of emergency decreed according to the law to prevent the spread of the COVID19 epidemic, to individuals who earn income from salaries based on the individual employment contract, as a result of activities that involve direct contact with citizens and are subject to the risk of infection with SARS-CoV-2, are not included in the monthly basis for calculating the social insurance contribution, the social health insurance contribution, respectively the insurance contribution for work.
By decision of the employer, which represents a document justifying the application of the fiscal facility, the persons who benefit from incentives/bonuses are established, as well as the risky activities carried out by them.
The fiscal facilities are applied for the amounts granted starting with the date of entry into force of this emergency ordinance, during the state of emergency decreed according to the law, paid until June 30, 2020 inclusive.
Providing facilities for the payment of the annual building tax or the monthly building tax
By decisions adopted by the local councils until August 14, 2020, for the duration of the state of emergency, in the case of taxpayers paying annual building tax/monthly for building tax, the following facilities may be granted:
- Reduction of the annual tax on buildings with a share of up to 50%, for nonresidential buildings, owned by natural or legal persons, used for their own economic activity or put into use by a lease, loan or other type for carrying out economic activities to other natural or legal persons, as the case may be, if during the period for which the state of emergency was established, as a result of the effects of the SARS-CoV-2 coronavirus epidemic, the owners or users of the buildings were obliged, according to law, to totally interrupt their economic activity or hold the certificate for emergency situations issued by the Ministry of Economy, Energy and Business Environment, which certifies the partial interruption of economic activity.
- Either the total interruption of the own economic activity established according to the legal provisions, or the partial interruption of the economic activity (in this case a copy of the certificate for emergency situations will be attached to the request), in case of non-residential buildings used for the owners' own economic activity .
- That the owners of non-residential buildings given for rent are simultaneously in the following situations:
- Waived at least 50% of the right to collect the value of rent, royalty or other form of use of the building, established according to the contractual provisions, for the period for which the state of emergency was established;
- At least 50% of the total areas owned and affected by economic activities were not used, due to the fact that the holders of the right to use the respective buildings were obliged, according to the law, to interrupt totally and/or partially their economic activity.
- Exemption from the payment of the monthly tax on buildings due by concessionaires, tenants, holders of the right to administer or use a building the public or private property of the state or of the administrative-territorial units, as the case may be, if, during the period for which it was established the state of emergency due to the effects of the SARSCoV-2 coronavirus epidemic, the users of the buildings were forced, according to the law, to completely interrupt their economic activity. The exemption is granted on the basis of a request for granting the exemption, accompanied by a declaration on one's own responsibility submitted until September 15, 2020, inclusive, to the local fiscal body in whose territorial area of competence the building subject to the exemption is located. In the declaration on their own responsibility, the taxpayers will mention the legal provisions according to which they had the obligation to totally interrupt their own activity, during the establishment of the state of emergency.
Cancellation of interests, penalties and other accessories related to unpaid budgetary obligations
Legal entities, authorized natural persons (PFAs), the liberal professions and other natural persons will be able to benefit from the exemption from interest, penalties and all accessories related to the accumulated main budgetary obligations if they pay their main fiscal obligations due by December 15, 2020 inclusive.
The cancellation of the accessories is made for the outstanding budgetary obligations on March 31, 2020 based on a request for cancellation of the accessories, provided that the debtor has submitted all tax returns, according to the fiscal vector, until the date of submission of the request for cancellation of accessories and made the payment of the outstanding fiscal obligations on March 31, 2020 as well as of the budgetary obligations with payment terms between April 1, 2020 and December 15, 2020, the deadline until which the request for cancellation of the accessories can be submitted.
Taxpayers who on May 14, 2020 have an ongoing tax inspection or verification of the personal tax situation may benefit from the cancellation of accessories related to the obligations additionally established by the control body if they pay these obligations by the payment deadline set in the tax decision and if they submit the request for cancellation of the accessories within 90 days from the date of communication of the decision, regardless of whether this control was completed by or after 15 December 2020.
The application for cancellation of accessories shall be resolved by a decision to cancel the accessories or, as the case may be, a decision rejecting the application to cancel the accessories.
These tax facilities can also be applied by the local public administration authorities, optionally, if the local council establishes, by decision, the application of these provisions, as well as the applicable procedure.
Debtors who on December 15, 2020 inclusive have claims for reimbursement in progress for which, after this date, the tax authority rejects in whole or in part the reimbursement benefits from the cancellation of ancillary budgetary obligations under this chapter, if it pays the budgetary obligations on which the cancellation depends , not extinguished by compensation with the individualized amounts in the request for reimbursement, within 30 days from the date of communication of the decision rejecting the reimbursement.
Emergency Ordinance no. 70/2020 regarding the regulation of some measures, starting with May 15, 2020, in the context of the epidemiological situation determined by the spread of the SARS-CoV-2 coronavirus, for the extension of some terms, for the amendment and completion of Law no. 227/2015 on the Fiscal Code, of the National Education Law no. 1/2011, as well as other normative acts (Official Gazette no. 394/14.05.2020)
The normative act enters into force starting with May 14, 2020.
The main legislative changes refer to:
The granting of technical unemployment benefits for employees/employers and professionals is extended for the period between the end of the state of emergency and May 31, 2020, with the possibility of continuing after this date only in areas where restrictions will be maintained.
The measure that obliges employers to offer days off, paid, to employees, for the supervision of children, in case of temporary closure of schools, was extended until the end of the school year 2019-2020, respectively June 12.
Allowances for persons on parental leave, in the leave for the care of the disabled child (both provided by GEO 111/2010) and in the accommodation for the adoption of the child (provided by Law 273/2004) are granted until 31 May 2020 if the right to them expired earlier than this date.
The validity of collective labor agreements and collective agreements is maintained for a period of 90 days from the end of the state of emergency.
For a period of 6 months from the date of cessation of the state of emergency, the activity of the Trade Register is carried out mainly by electronic means and by correspondence, in accordance with the law. The activity of working with the public is carried out during a 4hour work schedule, divided into two hourly intervals, and in the period between them, the spaces affected by working with the public are disinfected. The public access is made in an organized way, within the number of counters assigned to work with the public, with the presence of a single person at the counter.
The deadline for submitting the declaration related to the real beneficiary is extended until November 1, 2020. Until this deadline, the declaration related to the real beneficiary may take the form of a private signature or electronic form and may be sent to the trade register office without any other formality, by electronic means, with electronic signature or by postal and courier services. The declaration regarding the real beneficiary can also be in authentic form, certified by a lawyer or given at the trade register office.
The validity of the documents issued by the public institutions and authorities is maintained throughout the state of emergency, as well as for a period of 90 days from the end of this state.
The validity of the documents issued by the General Inspectorate for Immigration is maintained throughout the state of emergency, as well as for a period of 90 days from the end of this state.
The right of residence of aliens on the territory of Romania, conferred by entry visas to Romania, by international conventions, normative acts unilaterally abolishing the visa regime or European legislative acts exempting from the obligation to obtain visas, is maintained for 90 days from the end of the state of emergency.
Deliveries to associations and foundations legally constituted of 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 are exempt from value added tax, performed until September 1, 2020. The exemption applies only on condition that the assets purchased by associations/foundations are used by them to combat COVID-19 or are donated to other entities that use them to combat COVID-19. The supplier justifies the VAT exemption with the declaration on his own responsibility regarding the destination of the goods, made available to him by the beneficiary associationfoundation, at the latest at the time of delivery.
The deadline in which the Ministry of Economy, Energy and Business Environment can issue emergency certificates, upon request, to economic operators whose activity is affected in the context of the SARS-CoV-2 pandemic during the state period is extended until June 15, 2020 emergency.
Measures during the alert period
Decision no. 24/2020 on the approval of the establishment of the state of alert at national level and of the measures for prevention and control of infections, in the context of the epidemiological situation generated by the SARS-CoV-2 virus (Official Gazette no. 395/15.05.2020)
The main legislative changes refer to:
Starting with 15.05.2020, the state of alert is declared at national level, for a period of 30 days.
Starting with 15.05.2020, in the commercial spaces, the means of public transport, at the workplace and in other closed spaces, the obligation to wear a mask is established, so that the nose and mouth are covered.
Public institutions and authorities, as well as public and private economic operators have the obligation to organize the activity, so that the work is carried out from the employees' home, and if the activity carried out does not allow this, to take measures for:
- Ensuring the epidemiological triage consisting in the control of the temperature of the own staff and of the visitors, at the control-access points in the premises;
- Compulsory disinfection of hands before entering work spaces;
- Observance of the rules regarding the development of the activity in the offices with common spaces (open space) and of the rules regarding the functioning of the accommodation units in hotel regime;
- Postponement of the work schedule, for entities with a number of more than 50 employees, so that the beginning, respectively the end of the work schedule is made at intervals of at least 1 hour, during at least 3 hours, in tranches of at least 20% from staff.
It is forbidden to organize and hold rallies, demonstrations, concerts or any other gatherings in open spaces, as well as cultural, scientific, artistic, sports, entertainment, gambling, fitness activities, swimming pool activities and spa treatment carried out in closed spaces except for the activities of religious services which take place only outside the place of worship, and those of a private nature carried out inside the place of worship up to 16 persons, personal care activities carried out in specially designed spaces, activities of training of performance athletes in camps, cultural activities carried out in specially designed spaces, respectively at the level of museums, libraries and exhibition halls, outdoor recreational sports activities, such as cycling, hiking, running, boating, mountaineering, hunting, fishing and the like, which takes place with the participation of up to 3 people who do not live together.
The terraces, bars and restaurants will remain closed for the time being except for those that offer home delivery services, drive-in, room service, take away.
The activity of retail sale of products and services in shopping centers with a built area of more than 15,000 sqm, in which several economic operators operate, is temporarily suspended. As an exception, it will be possible to open shops in malls, if they have a separate entrance and / or if there are electronics and household appliances stores that provide delivery of products, agri-food stores, pharmacies, dental offices, clothes cleaners, personal care centers, opticians medical.