It was developed by a group of MPs from the PDS parliamentary faction and adopted in parliament in the first reading. The authors propose an amendment to the Tax Code. Namely, to establish an exception to the general rule, which is currently in force in cases when the State Tax Service applies collection orders and suspends operations on company accounts.
The relevant prohibition will apply only to the extent of the amount owed to them by budgetary institutions for goods supplied, work performed or services rendered. It will prevent a situation where a company is unfairly penalized for delays in budget financing.
This measure will allow companies to avoid being blocked, pay salaries on time and settle accounts with suppliers without accumulating fines and penalties.
In the area of tax administration, the authors also propose to mitigate the liability of companies for improper declaration of taxable income and technical errors in tax reports. But only in cases where they have not led to understatement of the tax amount and do not directly affect the execution of the state budget.
If the draft law is approved in the final reading by the Parliament in the version proposed by the MPs, the fine will be from 1,000 to 10,000 lei. Today, it reaches 12-15% of the declared amount.
