Press release of March 16, 2020 issued by the National Agency for Fiscal Administration
In the context of the pandemic crisis caused by COVID - 19 virus, the National Agency for Fiscal Administration implements a series of measures in order to support the business environment, as follows:
Forced execution of tax liabilities is suspended / not commenced. Thus, no seizures, pledges or collection notifications will be issued, except for the amounts related to court decisions in the area of criminal law;
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Reimbursement of VAT amounts during March related to VAT returns for which reimbursement decisions have already been issued until the present moment;
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Implementation of a new VAT reimbursement mechanism expected to solve swifter the VAT reimbursement requests, starting with April 1, 2020;
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Suspension of tax audits (tax inspections and anti-fraud audits), except for tax evasion cases and for cases where the audits may be carried out remotely;
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Suspension of anti-fraud actions regarding the Second Filter (International Border Cooperation) and specific activities at the Border Crossing Points with Hungary and Bulgaria;
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Postponement of the deadline for filing tax declarations with March 25, 2020 deadline to April 25, 2020. According to the provisions of the Fiscal Procedure Code, tax assessment declarations produce legal effects in terms of payment starting with the filing date. Therefore, in line with the tax provisions in force, the payment deadline should also be extended to April 25, 2020. We will revert with additional information as soon as the tax authority has a clearcut position.
! These measures are valid starting the date of entering the state of emergency in Romania (March 16, 2020), as well as for the next 30 days after the state ceased.
