Background information

The COVID-19 crisis and the institution of state of emergency, followed by the state of alert, has affected several economic activities that had to close down. The hotels and restaurants have been particularly hit by the lock down. In order to promote their economic recovery, the government proposed a series of facilities adopted. In April 2020,aA tax relief for the payment of the specific tax was offered for the following NACE activities: 5510, 5520, 5530, 5590, 5610, 5621, 5629, 5630.

In June 2020, after the expiry of some provisions of GEO 48/2020, the government came with another GEO (99/2020) stating that, for 2020, no specific tax is due for a period of 90 days as of the date of entry into force of GEO 99/2020.

In October 2020, the state came up with a new series of fiscal facilities for the companies/sectors that have to pay a specific tax.

Content of measure

In 2020, the taxpayers obliged to pay the tax specific to some activities according to Law no. 170/2016 does not owe specific tax for the period between 26 October 2020 and 31 December 2020 inclusive.

The specific tax for 2020 will be recalculated by dividing the annual specific tax by 365 and multiplying the resulting value by the number of days obtained by subtracting from 365:

• the period from 26 October 2020 to 31 December 2020 inclusive;
• the number of 90 calendar days provided in art. I of GEO no. 99/2020.
• the period in which taxpayers who apply the provisions of art. IX of GEO no. 48/2020 for the recalculation of the specific annual tax stopped their activity, totally or partially, as a result of the state of emergency.

Taxpayers who have filed the specific tax return for the first half of 2020 can apply the above provisions by submitting an amending return.

Use of measure

There are no official statistics about the number of beneficiaries of this measure.

Target groups

Workers	Businesses	Citizens
Does not apply to workers	Sector specific set of companies	Does not apply to citizens

Actors and funding

Actors	Funding
National government Company / Companies	No special funding required

Social partners

Social partners' role in designing the measure and form of involvement:

	Trade unions	Employers' organisations
Role	Unknown	Unknown
Form	Not applicable	Not applicable

Social partners' role in the implementation, monitoring and assessment phase:

• Unknown
• Main level of involvement: N/A

Involvement

The draft of the Government Emergency Ordinance have been sent to the Social and Economic Council, which is a social dialogue body, formed by representatives of trade unions, employers organizations and civil society, which have issued an opinion, according to the legal provisions.

Views and reactions

No official or public position regarding the measure have been expressed by the social partners

Sectors and occupations

This case is not occupation-specific.

Sources

• 22 October 2020: ORDONANȚĂ DE URGENȚĂ nr. 181 din 22 octombrie 2020 privind unele măsuri fiscal-bugetare, pentru modificarea și completarea unor acte normative, precum și pentru prorogarea unor termene (legislatie.just.ro)