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Is the instalment payment rule set forth in Section (9) of § 1 of Government Decree No. 61/2020 (III.23) also applicable to the 40% tax declared in the 19KATA tax declaration, but not paid up before the 25 February, 2020 deadline?
Unpaid monthly lump sum tax and unpaid 40 percent tax both qualify as tax debts under the Small Business Tax Act, and thus the provisions of Section (9) § 1 of the Government Decree stating that small businesses subject to small business tax may pay their tax debt as per the Small Business Tax Act that fell due prior to 1 March 2020, in 10 equal monthly instalments starting from the month following the quarter when the state of emergency ends, are applicable.
Source: National Tax and Customs Administration (NAV)
Source: National Tax and Customs Administration (NAV)