The computation and deduction of the bonusfrom the due tax is performed by the taxpayer;

The Ministry of Finance states in the press release asclearly as possible that the bonus is deducted fromthe due tax, irrespective of the legal procedures fordistribution and settlement of budgetaryreceivables provided under Law no. 207/2015 on theTax Procedure Code, as well as the relevantancillary legislation. The press release from the Ministry of Finance alsoindicates the following:   

THE MINISTRY OF FINANCE PRESS RELEASE

CONTEXT

On April 24th, the Ministry of Finance published apress release on its own website, which brings insome clarifications on certain tax measures adoptedin the period of the state of emergency. We recallthat, as regards the application of the bonus forpayment of the corporate income tax and the tax onmicroenterprises’ income (approved by GEO no.33/2020), there were various interpretations in thepublic space, including from ANAF, with respect totheir application. The press release from the Ministryof Finance clarifies the manner for applying suchbonuses. Specifically, ANAF representatives informed thetaxpayers that the bonus provided under GEO no.33/2020 could only be applicable to legal entitieshaving all principal tax liabilities paid up-to-date.

BIRIȘ GORAN SPARL47 AVIATORILOR BD., RO-011853 BUCHAREST

T +4 021 260 07 10 / F +4 021 260 07 20WWW.BIRISGORAN.RO

CLARIFICATIONSON THE BONUS GRANTED

FOR VOLUNTARYCOMPLIANCE WITH THE

PAYMENT OF THECORPORATE

INCOME TAX AND THE TAXON MICROENTERPRISES’

INCOME

TAX ALERT27 APRIL 2020

The bonus is granted only for the actual paymentof the tax, and does not include the othersettlement methods provided under the TaxProcedure Code (offset, giving in payment,exemption etc.);

The bonus is granted only for payments madeafter the entry into force of GovernmentEmergency Ordinance no. 33/2020 and until 27April 2020, representing tax due for the I-stquarter of 2020 minus the bonus amount;

Furthermore, as regards form 112 for declaring thesocial contributions, the income tax and theinsured persons, a new template of the form is tobe approved, and shall be used for April 2020,with a declaration deadline on 25 May 2020. Thenew form shall allow to fill-in the informationrequired for establishing the contribution periodfor the term of the technical unemployment, foreach month when the insured person receivedthe benefit, so as to ensure the continuity of thecontribution period.

BIRIȘ GORAN OPINION

As regards the bonus being conditioned on thepayment up-to-date of other tax liabilities, ouropinion was clear from the beginning: GEO no.33/2020 does not include such condition, anyother interpretation exceeding the text of law and

Useful links: Biriș Goran opinion dated April 21st:https://www.avocatnet.ro/articol_54481/Habemus-bonifica%C8%9Bia-Ce-reprezint%C4%83-Ordonan%C8%9Ba-33-pentru-firme-de-fapt.html?fbclid=IwAR2pOZiuvBKazM_OFIDpskD-4nCmnImCgDPjMppq2quR5sFh6xdXaMGC71Y Clarifications provided by the Ministry of Finance:https://www.mfinante.gov.ro/acasa.html?method=detalii&id=999648551

depriving it of contents. The bonus is applicable tothose which pay their corporate income tax or thetax on microenterprises’ income related to quarter Iof 2020 IRRESPECTIVE OF WHETHER they havearrears or not. Furthermore, in a letter submitted on 22 April 2020,we requested clarifications from the NationalAgency for Fiscal Administration to confirm ourunderstanding, i.e. irrespective of having or notother tax liabilities which are not paid until 25 April2020, the taxpayers may benefit from the provisionsof Ordinance no. 33/2020. In the press release issued on Friday, 24 April 2020,the Ministry of Finance confirms our opinion.

SORIN BIBAN sbiban@birisgoran.ro

ȘTEFAN DOBRE sdobre@birisgoran.ro

RUXANDRA J IANU rjianu@birisgoran.ro

"BIRIȘ GORAN OFFERS HIGH-

LEVEL TAX ADVICE TO

LARGE DOMESTIC AND

INTERNATIONAL CLIENTS.

ACTS ON A VARIETY OF

MATTERS RANGING FROM

LITIGATION TO TAX

CONSULTANCY IN SUPPORT

OF ACQUISITIONS AND

RESTRUCTURING MANDATES.

ALSO ASSISTS WITH TAX

INSPECTIONS AND THE

REVIEW OF TRANSFER

PRICING POLICIES, AS WELL

AS WITH ADVICE DURING

CROSS-BORDER MERGERS.

SERVES AN IMPRESSIVE

RANGE OF CLIENTS

INCLUDING COSMETICS AND

HEALTHCARE COMPANIES,

REAL ESTATE DEVELOPERS

AND ENERGY PROVIDERS,

PROVIDING A

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WHICH ALSO ASSISTS WITH

DAY-TO-DAY TAX ADVICE."

- CHAMBERS EUROPE

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N O T I C E: This Tax Alert is only provided for information purposes and is not intendedto be deemed as a legal opinion; therefore, no decision can be taken based on this TaxAlert. An opinion may be provided only after analyzing the particular facts andcircumstances, as well as in consideration of the issues which cannot be approached inthis document. Biriș Goran SPARL has copyright over this document ©2020. All rightsreserved. Any distribution or reproduction of any part of or of the entire document isprohibited in any form without the express written consent from Biriș Goran.