The deadline for submitting the single declaration is extended and good taxpayers benefit from tax relief

The Government has again extended the deadline for the submission of the single tax and contribution declaration for 2020 for the income of PFA and other independent individuals, copyright, rent, dividends and other taxpayers.

The new deadline for submitting the single declaration is 30 June 2020, as the Ministry of Finance informed. The deadline was initially May the 25^th.

Those who pay taxes and contributions for 2019 by 30 June will also benefit from reductions in the amount of income tax, social security contributions and health insurance contributions, due on the revenues achieved in 2019.

More specifically, the following:

In the Official Gazette n. 311/14.04.2020 was published the Decree no. 240/14.04.2020 on the extension of the emergency situation on Romanian territory for a period of 30 days from 15.04.2020.

In some areas of activity, the new decree provides for changes to the special measures adopted by Decree no. 16.03.2020 on the establishment of a state of emergency on Romanian territory, thus facilitating the relationship with some public institutions.

This measure concerns the activity of the National Trade Register which, from the date of the emergency declaration has registered the reuests related to legal entities and natural persons only upon request for registration of the information in electronic form, attached or logically associated with the electronic signature.

Expected by an entire country, the extension of the emergency situation was published on 14 April 2020 in the Official Gazette of Romania n. 311, by decree of the President of Romania n. 240.

As of 15 April 2020, the state of emergency will be extended by 30 days throughout Romania. It had been established previously, even for a period of 30 days, from 16 March 2020.

The new decree supplements the first emergency measures directly applicable in a number of sectors. In this article we will focus only on those that have an impact on the business environment. We will report them below, structured on areas, as they were also included in the regulatory document.

In the economic field

• the validity of documents issued by public authorities which expire during the state of emergency is maintained;

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In the context of the new economic crisis, the support programme for small and medium-sized enterprises, which aims to grant state facilities for loans granted by credit institutions, was approved. This Regulation was published in the Official Journal, on 4 April, through OUG No. 42.

What do these structures refer to?

The last day of school introduced a new decree amending and supplementing Law 19/2020 on parental leave to supervise children in the event of temporary closure of educational establishments (details of the previous provisions are here). This is the Government Emergency Ordinance No. 41, published in the Official Gazette No. 282 of 03.04.2020.

The new amendments concern:

The Government Ordinance no. 32/2020 has introduced some changes regarding the payment of compensation to freelance professionals (as regulated by the Article 3(2) of the law 287/2009 on the Civil Code) which had to stop the activity due to the effects of SAR-Cov-2 coronavirus.

In short, the new previsions are reformulating the following new rules:

On Monday evening, after long waiting, the Emergency Ordinance on the modification and completion of the OUG No. 30/2020 was published in the Official Journal, which refers to the protection that the State will guarantee to the employees during the state of emergency, in the event of suspension of individual employment contracts, at the initiative of the employer, in accordance with Article 52 (1) (c) of Law 53/2003 – Labour Code. Shortly, we are talking about the ordered regulation governing the technical unemployment during the SAR-cov-2 crisis.

As we intended, but did not hope, the ordinance was in support of all employees affected by the spread of SAR-virus cov-2, eliminating the differentiation between employees whose employers have been forced to close down completely or partially on the basis of the decisions taken by the public authorities and those who have been indirectly affected by the measures taken.

According to a Government Ordinance (GEO 33) published this evening (30.03.2020) in the Official Gazette, companies will be able to benefit from discounts if they pay their taxes on time.

Thus, taxpayers paying corporate income tax, regardless of the tax return system, who pay their tax due for the first quarter of 2020, respectively for the prepayment for the same quarter, until April 25, 2020 inclusively, benefit from a 5% or 10% discount, calculated on the income tax due. Microenterprises also benefit from this facility, respectively a 10% discount.

We present below the article: 

In the recent days we have received many questions from customers, partners, collaborators, but also from people outside our contacts, on how anti-crisis measures are applied within companies.

In order to cope with the large number of requests, but also because most of the questions are repeated, we are drawing here a list of quick questions and answers, grouped by category, a mini-guide to help companies and employees navigate more easily through this difficult period. Consider it a crisis survival kit.

This evening (25th of March 2020) the order for issuing the Emergency Certificates for the companies whose activity has been affected by the SAR-cov-2 pandemic was published in the Official Gazette.

Which are the rules?

• the Emergency Certificates (EC) will be issued by the Ministry of Economy, Energy and Business Environment;

• the Certificates are released, on the basis of the applicants’ request, which are the business entities affected by the SAR-cov-2 pandemic;

• The applicants are the legally authorised persons of the business entities under the provisions of OUG 30/2020 and OUG 29/2020, respectively:

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In the context of the economic crisis caused by the spread of coronavirus (COVID-19), many companies are forced to apply cost-cutting measures and to reduce the activity. In this context the Romanian Government adopted on March 21 an Emergency Ordinance (no. 30/2020) to establish some measures in the field of social protection. The decree also brings some additions to the temporary suspension of the individual employment contract, at the initiative of the employer, known in common language as “technical unemployment”.

Technical unemployment existed also until now, being governed by the Labor Code which, in Article 53, contains provisions related to the interruption or reduction of the employer’s activity:

“Article 2 53

On the 16 March 2020, the President of Romania signed the decree to establish the State of Emergency in Romanian for a period of 30 days.

Among the measures introduces by the new regulations, the Article 45 is stating the following:

“Al.1. During the state of emergency, the work of the National Office of the Trade Register and of the regional offices of the Trade Regiater continues with regard to the registration of changes related to the legal entities and rnatural persons registered in the Trade Register. These registrations will be carried out by electronic means, based on the changes requests and additional documents deposited in electronic form, with the electronic signature incorporated.

The Romanian Government adopted, through the Emergency Ordinance, a series of measures in the field of social protection in the context of the epidemiological situation caused by the spread of SAR-CoV-2 coronavirus.

Thus, Amendments and additions have been made to Act 19/2020 on the granting of leave to parents for child supervision in the event of temporary closure of educational establishments, in the sense that:

• the notion of “parent” for the purposes of the law has been clarified;

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The Romanian government today came up with a package of measures to mitigate the negative effects of the crisis caused by the new coronavirus.

According to the announcement made by Prime Minister Ludovic Orban, those measures were taken that were considered absolutely necessary to support the employees and employers affected by the epidemic Coronavirus, such as: Government support for technical unemployment costs for employees, on the basis of specific conditions, increase in the budget allocated for the settlement of sick leave, and credit for SMEs, for investment and securing working capital.

Many companies are or will soon be severely affected by the spread of SAR-CoV-2 coronavirus. Some companies will probably be in a position to adopt the solution of technical unemployment, which involves temporary cessation of activity, i.e. temporary suspension of employment, but also payment of minimum 75% of the basic salary.