Summary of the main provisions of GEO 33/2020 regarding certain tax measures and the amendment of certain normative acts, published in the Official Journal, Part I no. 260 of 30 March 2020

CECCAR

Associate Professor Marcel VULPOI, PhD, expert accountant

CECCAR representative in the VAT Expert Group

 

I.  Provisions regarding the bonuses for the anticipated payment of the corporate tax/the microenterprises income tax for the first quarter of 2020

1. Regardless of the declaration and payment system , taxpayers paying the corporate tax due for the first quarter of 2020 and the advance payment for the same quarter by 25 April 2020 inclusive, benefit from a bonus calculated from the corporate tax due, as follows:

a)  5% for large taxpayers established in accordance with the Order of the President of the National Agency for Fiscal Administration no. 3.609/2016 on the organization of the management activities of the large taxpayers;

b)  10% for medium taxpayers established in accordance with the Order of the President of the National Agency for Fiscal Administration no. 3.610/2016 on the organization of the management activities of medium taxpayers;

c)  10% for the other taxpayers who do not fall under a) and b).

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