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On 3.02.2020, entered into force the Government Ordinance no. 6/2020 for amending and supplementing the Law no. 227/2015 regarding the Fiscal Code, as well as for the regulation of some fiscal-budgetary measures.

12 February 2020

On 3.02.2020, entered into force the Government Ordinance no. 6/2020 for amending and supplementing the Law no. 227/2015 regarding the Fiscal Code, as well as for the regulation of some fiscal-budgetary measures.

The necessity of the Government to regulate by means of this normative act in the fiscal-budgetary field was determined by the obligation to transpose into national law some Directives adopted by the Council of the European Union, which had imposed certain changes in the field of fiscal legislation of the Member States.

Among the most important changes are the extension of some time limits in favor of taxpayers for submitting certain declarations to the competent tax administration body regarding their taxable activity, but also regarding the social contributions due to the state budget by them.

In this regard, the deadline of 15 March 2020, inclusive, provided for the filing of the Unique Declaration on income tax and social contributions due by natural persons, of the Application Form 230 (Application for the destination of the amount representing 2% or 3.5% of the annual income tax on wages and on pensions rights and the Application regarding the destination of the amount representing up to 3.5% of the annual tax due), but also for the payment of the income tax and the compulsory social contributions, due by the natural persons in the situations regulated by the Fiscal Code is extended until the deadline of 25 May 2020, inclusive.

Last but not least, the present normative act of the Government establishes certain fiscal facilities regarding the debtors who are natural persons or  the debtors who are legal persons of public or private law, except for certain public institutions and of the administrative-territorial units, which are on the threshold of insolvency procedure and wish to restructure their main budgetary obligations as well as, their accessory ones outstanding  by 31 December 2018 which are unpaid by the date of issuing the fiscal attestation certificate. In order to restructure these obligations, the data subjects must inform the competent fiscal body, by the sanction of the lapse of this right, by a notification addressed by 31 March 2020, inclusive.