82% of respondents at a study have overdue debts to the state budget

The vast majority (82%) of respondents to a survey conducted by PwC Romania have unpaid debts related to the main budgetary obligations due on 31 March and qualify to apply for the tax amnesty regulated by Government Emergency Ordinance no. 69/2020. The survey was conducted during an online event attended by 104 representatives of companies.

When asked whether they have unpaid ancillary budgetary obligations related to main budgetary obligations due on 31 March 2020, the respondents answered as follows: 32% have such obligations that they declared and have not yet paid, 32% have such obligations established by a tax decision communicated by 31 March 2020, 18% have these obligations set by an amending declaration filed as of 1 April 2020 and 18% have obligations paid by that date, but late in maturity.

Consequently, it is expected that those who submit the cancellation request by 15 December 2020 will benefit from the cancellation of the accessories and clear both the main outstanding tax obligations as of 31 March 2020, as well as the main tax obligations and accessories with a maturity of 1 April 2020 and the date of submission of the application for cancellation.

Accessories related to the differences between main fiscal obligations due on 31 March 2020 and those imposed by communicated taxation decisions following tax inspections ongoing as at the date of entry into force of the normative act are also cancelled.

In the survey, 53% of respondents said they have due claims for the period up to 31 March for which they intend to file tax returns or tax returns.

At the same time, 92% expect to establish differences in additional tax obligations prior to the period until 31 March 2020 in a tax inspection or verification of personal situation.