The practice of gambling in 2020
Measures for licensed gambling organizers in application of the provisions from GEO no. 181 of 2020 on some fiscal-budgetary measures, for the modification and completion of some normative acts, as well as for the extension of some terms
Article from the series „Gambling practice”, by Anchidim Zagrean, vice-president ROMBET
Among the fiscal measures, adopted by GEO 181, with applicability also in the activity of gambling, are:
1. Extension until 25 December 2020 of the period in which no interest and penalties are levied for unpaid tax obligations, the maturity of which has expired after the declaration of a state of emergency;
2. Failure to start enforcement by the tax authorities until 25 December 2020, thus enabling debtors to decide on access to the tax facilities offered in accordance with their tax situation;
3. Payment facilities, for the outstanding budgetary obligations registered after the date of declaration of the state of emergency and administered by the central fiscal body, through their simplified staggering procedure.
In order to implement the simplified payment rescheduling measure, it should be borne in mind that:
➣ This measure applies to all taxpayers, including those who have an ongoing payment facility under the Fiscal Procedure Code, provided that no outstanding tax obligations have been registered on the date of the declaration of a state of emergency, or if they have been paid before issuance. the fiscal certificate;
➣ The measure is approved for the main and ancillary fiscal obligations whose maturity or payment term has expired after the date of declaration of the state of emergency and have not been extinguished until the date of issuance of the fiscal attestation certificate;
➣ The payment rescheduling is approved for a maximum period of 12 months;
This form of payment facility is granted for all tax obligations entered in the tax attestation certificate, including fines of any kind, administered by the tax authority as well as budget receivables established by other bodies and sent for recovery to tax authorities, according to law, including budget receivables results from contractual legal relations established by court decisions or other documents which, according to the law, constitute enforceable titles;
Simplified payment rescheduling is not granted for:
➣ tax liabilities that have been rescheduled and lost their validity;
➣ the fiscal obligations that have the maturity and / or the payment term after the date of issuing the fiscal attestation certificate;
➣ the fiscal obligations that, at the date of issuing the fiscal attestation certificate, fall under the incidence of compensations, within the amount to be reimbursed / refunded / paid from the budget;
➣ the fiscal obligations established by fiscal administrative acts which, at the date of issuing the fiscal attestation certificate, are suspended. If the suspension of the execution of the fiscal administrative act ceases after the date of communication of a payment rescheduling decision, the debtor may request the inclusion in the rescheduling of the fiscal obligations that were the subject of the suspension, as well as the related ancillary fiscal obligations. To this end, the tax authority shall communicate to the debtor a payment notice regarding the individualized tax obligations in administrative acts for which the suspension of execution has ceased, as well as the decisions regarding the related ancillary tax obligations;
➣ the payment rescheduling is not granted for fiscal obligations in a total amount of less than 5,000 lei;
The conditions to be met by the applicant, for the simplified payment rescheduling, are:
➣ submitting an application by 15 December 2020 inclusive, and the applicant may also attach the staggering schedule containing the proposed amount of the staggering rates;
➣ the applicant fails to record outstanding budgetary obligations at the date of the declaration of a state of emergency and has not been paid subsequently;
➣ the applicant is not in bankruptcy proceedings;
➣ the applicant should not be dissolved according to the legal provisions in force;
➣ the applicant must have submitted all tax returns;
➣ the applicant must not have been established liable according to the legislation on insolvency and / or joint and several liability, according to the provisions of art. 25 and 26 of Law no. 207/2015 on the Fiscal Procedure Code, with subsequent amendments and completions;
Debtors in insolvency can also benefit from the simplified rescheduling for the current obligations born after the declaration of the state of emergency, but also those who have rescheduling for payment according to the Fiscal Procedure Code;
The interest rate is reduced by half, respectively 0.01% per day of delay, is to 3.65% per year, starting with December 26, 2020, for fiscal obligations staggered to payment. Interest shall be due and calculated for each installment on the payment rescheduling schedule, starting with the date of issuance of the payment rescheduling decision and until the payment deadline on the schedule or until the date of payment of the installment;
The procedure for granting the payment rescheduling, by the central fiscal body, is approved by order of the president of the National Agency for Fiscal Administration.
The practice of implementing these provisions, by gambling organizers, is achieved by going through the following steps:
1. Verification of the fact that all fiscal declarations are submitted, according to the fiscal vector, in accordance with the Order of the President of the National Agency for Fiscal Administration no. 3,725 / 2017 for the approval of the tax registration forms of the taxpayers and of the types of fiscal obligations that form the fiscal vector, including for the fiscal obligations related to October 2020, maturing on November 25, 2020;
2. Verification of the payments made and taking the necessary measures to fulfill the condition of not registering outstanding fiscal obligations, on the date of declaring the state of emergency, or outstanding fiscal obligations not settled on the date of issuing the fiscal attestation certificate;
3. Submission of a request for a simplified payment rescheduling, to the fiscal body, after November 25, 2020, but not later than December 15, 2020 inclusive, under the sanction of forfeiture. The staggered schedule containing the proposed amount of staggered rates shall be attached to the request;
4. The fiscal body must issue, within maximum 5 working days from the date of registration of the application, ex officio, the fiscal attestation certificate and which must include the fiscal obligations existing in the balance on the date of its issuance, communicating it to the applicant;
5. The request is solved by the fiscal body within 5 working days from the date of its registration, by decision of payment rescheduling or rejection decision;
6. Applicants wishing to benefit from this tax measure will have to use the procedure adopted by order of the President of the National Agency for Fiscal Administration, in order to obtain a decision to reschedule the payment of tax obligations.
We will return, in the following issues of the magazine, with the practices and procedures of taxation on types of gambling…
The practice of gambling in 2020 Anchidim Zagrean, vice-president ROMBET
