TAX Updates: DMR/VAT
EA BriefFiscalTax
09 April, 2020Monthly Statement of Remuneration (DMR) – Filling in instructions
Decree no. 88-A/2020, of 6 April, was published, establishing the procedures to be followed on the filling of the Monthly Statement of Remuneration.
Tax Circular No. 20221, of 8 April, was also published, which identifies the main changes introduced by the said Ordinance.
Deadline extension for February 2020 VAT returns
Order no. 141/2020-XXII, of 6 April, issued by the State Secretary for Tax Affairs, establishes that the periodic VAT declarations referring to the period of February 2020 (i.e., returns that had to be submitted until April 10), can be submitted up until April 17.
The payment of the chargeable tax resulting from the said periodic returns (which had to be paid until April 15th) can be made until April 20th, without prejudice to adherence to the installment payment regime that is applicable.
Guidelines on amendments to VAT Code and additional legislation
Tax Circular 30219, of 2 April 2020, was published, which includes guidelines on the amendments to the VAT Code and additional legislation as introduced by the 2020 State Budget Law.
