Tax Flash No. 6/2020 – Clarifications regarding the indemnities received during the state of emergency

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Emergency Ordinance 53/2020 regarding the modification and completion of normative acts regarding social protection measures determined by the spread of coronavirus SARS-Cov-2 was published in  the Official Gazette 325/2020

The Emergency Ordinance amends the following normative acts:

Emergency Ordinance no. 30/2020

  • For the indemnities received during the state of emergency, the beneficiary individuals owe income tax, social insurance contribution and social health insurance contribution, but do not owe work insurance contribution.
  • These tax obligations are declared through the Single Statement, regarding the income tax and social insurance contributions and are paid until March 15, 2021 inclusive.

Emergency Ordinance no. 32/2020

  • During the state of emergency, the measures of forced execution by seizure of the budgetary, fiscal, financial and commercial debts that apply to the monthly rights paid through the territorial or sectoral pension houses are suspended or not started
  • The indemnities granted during the state of emergency are not subject to enforced execution by seizure during the duration of their granting, regardless of the budget from which they are granted.

Order no. 935/2020  regarding the amendment and completion of Order no. 587/2016 for the approval of the model and content of the forms used for the declaration of self-taxation or withholding  taxes was published in  the Official Gazette 325/2020

  • Forms 100 “Statement regarding the payment obligations to the state budget” and 710 “Rectifying statement” are amended by introducing certain lines for the declaring of bonuses.

The Romanian version of this newsletter is available here.

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