A number of deadlines relating to the restructuring of budgetary liabilities have been extended. As a result, taxpayers may benefit from the restructuring of the following principal tax obligations:
- Liabilities outstanding as at 31 July 2020
- Liabilities declared by taxpayers or imposed by the tax authorities after 1 August 2020 and relating to tax periods ending prior to 31 July 2020
- Liabilities with payment deadlines between 21 March and 31 July
Restructuring is also available with respect to (i) any principal budgetary liabilities and late payment interest charges and fines imposed by authorities other than the tax authorities; and (ii) fines of any kind referred to the tax authorities for collection after 1 August 2020.
The new deadline for submissions of applications for restructuring is 31 December 2020.
Source: Law no. 114/2020 regarding the approval of GEO no. 90/2020 on the amendment of GO no. 6/2019 on the establishment of various fiscal facilities, as well as on the amendment of other normative acts, as published in the Official Gazette on 8 July 2020.
