
By means of the press release issued on March 16th, 2020, the National Agency for Fiscal Administration prepared the following measures in support of the business environment, considering the difficult economic context caused by the spread of COVID-19 virus, as follows:
– Enforcement suspension or non-commencemment regarding budgetary liabilities. For this purpose, no payment summons and garnishments of cash balances and revenues subject to taxation will be issued. Also, seizures will no longer be instituted on goods. The above are not applicable to amounts derived from court judgements decided in criminal matters;
– The VAT amounts for which the returns were settled and refund decisions were issued to date, will be refunded during March;
– Implementation of a new VAT reimbursement mechanism, starting with April 1st, 2020 aimed at expediting the procedure for settling VAT returns;
– Suspension of the fiscal control activities (tax inspections, anti-fraud controls), with the exception of verifications which can be carried out remotely, as well as tax evasion cases, if there are suspicions in this regard;
– Suspension of anti-fraud activities regarding Filter II (“Filtru II”) and specific activities of the Border Crossing Points with Hungary and Bulgaria;
– Postponement of deadlines for submitting tax forms from March 25th, 2020 to April 25th, 2020.
The measures will be applied:
– During the period when state of emergency is declared in Romania;
– 30 days from the end of the state of emergency.
Alexandru Cristea
Tax Partner ŢUCA ZBÂRCEA & ASOCIAȚII TAX