G.E.O. on payment facilities for budgetary obligations due after the date of declaration of a state of emergency, administered by the central fiscal body and other fiscal measures (including for activities within HORECA industry)

1. Terms and scope
   The G.E.O. contains measures to facilitate payment for outstanding budgetary obligations after
   the date of declaration of a state of emergency, administered by the central fiscal body, such as:
   simplified debt rescheduling procedure, extension of payment of taxes until December 25, 2020 and the
   deductibility of COVID-19 tests.
2. The impact of the measures provided in the Ordinance regarding the debtors and their
   activity
   a) For the amounts subject to rescheduling, enforcement shall not begin or, if it has started, shall
   be suspended from the date of communication of the rescheduling decision. At the time the
   debtor is notified of the rescheduling decision, the tax authorities shall also send in writing to
   the credit institutions and to the seized third parties the measure of suspension of enforcement
   by seizure.
   b) Taxpayers obliged to pay the tax specific to certain activities, according to Law no. 170/2016 on
   the tax specific to certain activities, with subsequent additions ( HORECA sector: hotels,
   restaurants, bars) in 2020, does not owe specific tax for the period between the date of entry
   into force of this emergency ordinance and December 31, 2020 inclusive.
   c) The ordinance stipulates that in the case of taxpayers paying building tax, the local councils,
   respectively the General Council of Bucharest may adopt decisions until December 2, 2020

regarding reduction of the annual tax on buildings with a rate of up to 50% or exemption from
the payment of the monthly building tax due by concessionaires, tenants, holders of the right to
administer or use a building public or private property of the state or administrative unitsterritorial.
d) For the period for which payment installments have been granted, starting with December 26,
2020, for the tax obligations staggered for payment, interest is due and calculated. The interest
rate is 0.01% for each day of delay. Interest shall be due and calculated for each installment on
the payment rescheduling schedule from the date of issuing of the payment rescheduling
decision until the payment deadline on the schedule or until the date of payment of the
installment.

1. Conditions for granting the payment rescheduling
   In order to benefit from the payment rescheduling for a period not exceeding 12 months, the
   debtor must cumulatively meet the following conditions:
2. to submit an application to the tax authority, until 15 December 2020 inclusive, under the sanction of
   revocation. Upon request, the debtor may attach a schedule of installments containing the proposed
   amount of installments;
3. not to be in bankruptcy proceedings;
4. not to be in dissolution;
5. not to register tax obligations outstanding on the date of declaring the state of emergency and not
   extinguished on the date of issuing the tax attestation certificate;
6. not to have established the liability according to the legislation on insolvency and / or joint and several
   liability, according to the provisions of art. 25 and 26 of the Fiscal Procedure Code. By way of exception,
   if the acts establishing liability are final in the system of administrative and judicial remedies, and the
   amount for which liability has been brought has been extinguished, the condition shall be deemed to be
   fulfilled.
7. Procedure for granting payment rescheduling
   The application for rescheduling may be submitted no later than 15 December 2020. The
   rescheduling may be granted for a maximum period of 12 months. The request for rescheduling is
   solved with approval / rejection within 5 days from the submission, and within the same term, the
   attestation certificate with the amount of fiscal obligations is issued.In case of approval of the payment

rescheduling, the payment rescheduling decision is adopted accompanied by the payment rescheduling
schedule that is part of the rescheduling decision.
The main condition for maintaining the payment rescheduling is the declaration and up-to-date
payment of current tax obligations during the rescheduling period. A grace period of 30 days is granted
for maintaining the rescheduling.
The normative act stipulates that the procedure for granting the payment rescheduling by the
central fiscal body is approved by order of the president of the National Agency for Fiscal Administration
within 15 days from the date of entry into force of this emergency ordinance.
For further details and information, please contact us at the email address: office@ltj.ro .