Earlier logos-pres.md reportedthat the government withdrew this proposal of the PDS deputies, because it “would require changes in the information system of the State Tax Service to ensure the correct accounting of taxpayers, could be interpreted as preferential treatment, as well as affect the sustainability of the fiscal and budgetary system.
So far, the income tax deferral benefit has not been utilized in correcting returns. At the same time, as the authors of the initiative emphasized, the provisions of Article 87 paragraph (11) of the Tax Code are an extremely effective support for companies to reinvest in business. And the restriction should not deprive them of the opportunity to use it.
Therefore, it was decided that corrected income tax returns filed after the deadline will be taken into account, if the purpose of the corrections is the possibility of applying the deferral of income tax payment terms.
In addition, in case of underreporting of income, the company that benefited from the postponement will be fined a fixed amount (from 1000 to 10000 lei) and not from 12% to 15% of the underreporting, as it was prescribed in the Tax Code until now.
