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Simplified Schedule-Fiscal Facility For Taxpayers In Financial Difficulty

Author

Listed:
  • CIUMAG MARIN

    (TITU MAIORESCU UNIVERSITY BUCHAREST)

  • CIUMAG ANCA

    (NATIONAL AGENCY FOR FISCAL ADMINISTRATION BUCHAREST)

Abstract

The measures for combat the COVID-19 pandemic have caused financial difficulties for most economic entities due to the restriction of their activity or even the temporary suspension of activities in tourism, transport, hospitality and restaurants. The shock wave has affected other areas of activity because all industries are interconnected. As a continuation of the tax measures beneficial to the business environment given the severe lack of liquidity, the Government approved the simplified procedure for granting the payment rescheduling of outstanding debts registered after the onset of the state of emergency. The Executive also decided to extend until December 25 the period in which no interest and penalties are not perceived for unpaid tax obligations, whose maturity has expired after the start of the state of emergency.

Suggested Citation

  • Ciumag Marin & Ciumag Anca, 2021. "Simplified Schedule-Fiscal Facility For Taxpayers In Financial Difficulty," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 124-129, February.
    • Handle: RePEc:cbu:jrnlec:y:2021:v:1:p:124-129
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