Decision No. 255/1 dated 07/06/2020 relating to the determination of the implementing provisions of articles 1 and 2 of the Law No. 160 relating to the legal deadlines for tax rights and obligations which fall within the competence of the Public Finance Directorate.

The Ministry of Finance (MoF) has issued the here below Decision No. 255/1 dated 07/06/2020 published in the Official Gazette No. 44 dated 12/11/2020 relating to the determination of the implementing provisions of articles 1 and 2 of the Law No. 160 relating to the legal deadlines for tax rights and obligations which fall within the competence of the Public Finance Directorate.

The deadlines provided for by the Law No. 160 dated 05/08/2020 relating to the exercise of taxpayers, including diplomatic and consular institutions and international organizations, their rights and the fulfillment of their fiscal obligations, in particular those stipulated in the Law on fiscal procedures as well as in other laws, and the provisions contained in the Law No. 6 dated 05/03/2020 (Budget Law and annexed budgets of 2020) relating to taxes and fees, and in particular:

A) Concerning the deadlines relating to taxpayer’s obligations:

· The declaration relating to the start of activity;

· The application for registration of an employee.

· The application for registration for the value added tax.

· The submission of periodic and annual declarations related to all types of taxes and fees;

· The request for modification of the information.

· Cessation of activity.

· The submission of the declaration relating to the beneficial owner.

· The forced settlement of taxes and fees.

· The request relating to the installment of inheritance tax.

· Registration of documents and records.

B) Concerning the rights granted by virtue of the Law on Tax Procedures as well as by other tax laws:

· The response to the preliminary results assessment;

· The objection to the tax adjustment before the Tax Administration;

· The objection before the Objection (Appeal) Committee;

· The filing of an appeal of the Objection Committee’s decision before the State Council.

C) Concerning the rights and obligations provided for in Law No. 6 of 5/3/2020 (Finance Law and related Budgets 2020):

· Article 20 relating to the imposition of an additional tax payable by banks, financial institutions and financial intermediation institutions according to its turnover for the year 2019.

· Article 22 relating to certain articles provided for by the Law No. 144 dated 07/31/2019 (General budget and annexed budgets for 2019).

The suspension of the deadlines provided for by the Law No. 160 of 05/08/2020 includes moreover the deadlines relating to the exercise by the tax administration of its rights and obligations and in particular:

– The deadlines relating to the completion of the adjustment and the notification to taxpayers of the preliminary results.

– The deadlines relating to the issuance of final adjustments in response to the preliminary adjustment results;

– The deadlines relating to the recovery of main and additional taxes and fees.

– The deadlines to decide the restitution requests submitted before the Tax Administration;

– The deadlines to decide on the objections submitted before the Tax Administration; The deadlines to appeal the decisions of the Objection Committee before the State Council and to prepare a reply

This Decision also specifies the suspended deadlines relating to the exercise by the tax administration and by the taxpayers of their rights and obligations.

The period between 10/18/2019 and 7/30/2020 shall not be counted within the deadlines granted to taxpayers to fulfill their tax obligations related to all types of taxes and fees which are collected by the Public Finance Directorate.

The period between 10/18/2019 and 7/30/2020 shall not be counted within the deadlines granted to the tax administration to recover all kinds of taxes and fees which are collected by the Public Finance Directorate.

The deadlines set by the tax administration for the taxpayer to undertake a specific procedure the law did not provide for a legal deadline in compliance with the provisions of Clause 1 of Article 9 of the Tax Procedures Law do not benefit from the provisions of the suspension

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