{"id":12125,"date":"2021-03-31T14:27:35","date_gmt":"2021-03-31T11:27:35","guid":{"rendered":"https:\/\/beta.kreston.ro\/2021\/03\/31\/the-main-fiscal-measures-brought-by-geo-19\/"},"modified":"2021-03-31T14:28:09","modified_gmt":"2021-03-31T11:28:09","slug":"the-main-fiscal-measures-brought-by-geo-19","status":"publish","type":"post","link":"https:\/\/kreston.ro\/en\/the-main-fiscal-measures-brought-by-geo-19\/","title":{"rendered":"The main fiscal measures brought by GEO 19"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]The main fiscal measures brought by GEO 19 are the following:<\/p>\n<ul>\n<li>The tax exemption applied to taxpayers obliged to pay the specific tax on certain activities is extended for a period of 90 days starting with April 1, 2021;<\/li>\n<li>The application of fiscal facilities for early education (recovery of an amount of RON 1,500 per month \/ child from the profit tax and non-inclusion of this amount in the taxable income of employees) is suspended between 01.04.2021 and 31.12.2021;<\/li>\n<li>The measure of fiscal amnesty introduced by Government Ordinance 6\/2019 (restructuring of budget obligations) was extended until January 31, 2022 (the initial deadline was March 31, 2021);<\/li>\n<li>Regulations were brought regarding the recapitulative statement, including clarifications on what must be declared. The recapitulative statement does not mention the intra-community operations carried out by taxable persons from Romania with taxable persons from the United Kingdom of Great Britain and Northern Ireland, except for intra-community operations involving transports of goods to \/ from Northern Ireland;<\/li>\n<li>The measure of VAT refund with subsequent control was extended until January 31, 2022;<\/li>\n<li>The amounts representing payable VAT that are not considered outstanding according to the Fiscal Procedure Code or according to other laws will not be included in the 300 statement.<\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text]The main fiscal measures brought by GEO 19 are the following: The tax exemption applied to taxpayers obliged to pay the specific tax on certain activities is extended for a period of 90 days starting with April 1, 2021; The application of fiscal facilities for early education (recovery of an amount of RON 1,500 per [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":14902,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[262],"tags":[],"class_list":["post-12125","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-alert-en"],"_links":{"self":[{"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/posts\/12125","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/comments?post=12125"}],"version-history":[{"count":2,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/posts\/12125\/revisions"}],"predecessor-version":[{"id":12127,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/posts\/12125\/revisions\/12127"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/media\/14902"}],"wp:attachment":[{"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/media?parent=12125"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/categories?post=12125"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/tags?post=12125"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}