Enterprises whose managers and accountants are on sick leave during the reporting period due to coronavirus treatment might receive a deferred tax liability.
According to the decision of the National Emergency Situations Commission of Moldova, enterprises have the right to extend the deadline for filing tax returns and the deadline for repayment of tax obligations to pay fees, duties and other mandatory payments in accordance with tax returns in the event that the manager (his representative) or other responsible person, who is obliged to file tax returns and pay off tax liabilities, is on sick leave due to treatment for COVID-19 at the time of submitting tax returns and paying tax liabilities to the budget. However, these measures apply only to financial periods for which the deadline for submitting financial statements and payment of tax liabilities falls on the period from January 1 to May 31, 2021. In order to exercise the right to deferral, one must submit an application to the State Tax Service (STS), as well as a copy of a medical certificate and a confirmation from a family doctor, according to which the director / accountant received a sick leave in connection with the treatment of coronavirus. Within 15 days, the State Tax Service must ensure the necessary adjustments to the taxpayer's tax situation in its information system and change the deadline for submitting reports. The changed deadline will be the date specified in the application filed by the taxpayer with the STS, however, for periods with a deadline for declaring and / or payment assigned to be executed before the date of issuance of the order (April 8), the deadline for submitting reports is April 25. For the rest - the 25th day of the month following the month in which the due date for the payment and submission of the relevant tax returns has come. During this period, reports must be submitted and the payment of taxes, fees and other obligatory payments to the budget must be made. // 12.04.2021 - InfoMarket.