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All categories of debtor may benefit from the cancellation of ancillary tax liabilities, under certain conditions, depending on the type of outstanding principal tax liability, i.e.:
- principal tax liabilities outstanding as at 31 March 2020
- tax obligations additionally declared by debtors through rectified statements
- principal tax liabilities with a payment deadline of 31 March 2020 but settled prior to this date
- principal tax liabilities with a payment deadline of 31 March 2020 individualised through tax assessment decisions
outstanding tax obligations as at 31 March 2020 due to local budgets and other public institutions/authorities. - Debtors wishing to benefit from these tax incentives should notify the tax authority no later than the submission date for applications for cancellation of ancillary tax liabilities, i.e. 15 December 2020.
For debtors who have duly notified the tax authority the following applies:
- the payment of ancillary tax liabilities eligible for cancellation is deferred with a view to cancellation
- the enforced collection of the tax liabilities for which payment has been deferred is either not initiated or suspended
- tax liabilities for which payment has been deferred remain outstanding either until the date on which an application for cancellation of ancillary liabilities is processed or, in the event that the debtor does not submit an application for cancellation of their ancillary tax liabilities, 15 December 2020.
The procedure for the cancellation of these tax liabilities is to be approved within 30 days of 14 May 2020.
Source: Emergency Ordinance no. 69/2020 on the amendment and supplementation of Law no. 227/2015 on the Fiscal Code, as well as on the establishment of various fiscal measures, as published in the Official Gazette, Part I, no. 393, on 14 May 2020
