Taxpayers who pay the specific tax as per Law no. 170/2016 will owe no tax for a period of 90 days starting from the date of entry into force of the Ordinance (i.e. 25 June 2020).
To this is to be added the period of time for which taxpayers suspended their activity, either totally or partially, during the state of emergency, in keeping with Emergency Ordinance no. 48/2020.
The deadline for the declaration and payment of the specific tax for the first semester of 2020 has been extended until 25 October 2020.
Source: Emergency Ordinance no. 99/2020 regarding various fiscal measures, the modification of normative acts and the extension of various dates, as published on 25 June 2020
COVID-19 Tax Flash No.15_01.07.2020
