The Ministry of Finance (MoF), has issued and published the here below Decision No. 125/1 dated 22/03/2020 relating to the suspension of tax obligations and delays. Indeed, according to this Decision, the deadlines related to the taxpayers’ obligations and to taxes and fees collected and recovered by the Public Finance Department (General Directorate of Finance), which have not been extended to date by virtue of decisions and whose deadlines expire between 03/03/2020 and the date of issue of a decision ending the general mobilization (lockdown) and thus, until the issuance of said decision.
The abovementioned suspension relates to the deadlines concerning the following:
- Concerning the deadlines related to taxpayers’ obligations:
- The start of activity;
- The modification of information;
- The cessation of activity;
- The submission of periodic and annual declarations and tax returns related to all types of taxes and fees;
- The payment of taxes and fees;
- The deadlines for recovery penalties charged to taxpayers who are not subject to a self-declaration.
- Concerning the deadlines related to the rights granted to taxpayers:
- The response to the preliminary results assessment;
- The objection to the tax adjustment before the Tax Administration;
- The objection before the Objection (Appeal) Committee;
- The filing of an appeal of the Objection Committee’s decision before the State Council.
- Besides, the deadlines related to the obligations and rights of the Tax Administration provided for by the Law on Tax Procedures and by other laws are also suspended on the same basis, in particular the following:
- The deadlines to address final adjustments in response to preliminary results assessment;
- The deadlines to decide (reply) on the restitution requests submitted before the Tax Administration;
- The deadlines to decide (reply) on the objections submitted before the Tax Administration;
- The deadlines to appeal the decisions of the Objection Committee before the State Council and to prepare a reply.