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The regime of deferral to the first working day of September of deadlines expiring in August, introduced by Law no. 7/2021 of 26 February, is extended to the deadlines for filing a defence and exercising the right to a reduction and advance payment of penalties in case of administrative infraction proceedings.
“Extension of the deadline deferral regime also applicable to certain acts within the context of administrative infraction proceedings.”
There is a new regime as well as a special procedure regarding the attachment of self-employed income derived from activities listed in the table referred to in Article 151 of the Personal Income Tax Code.
Namely, the regime imposes to the paying entity the obligation to report to the tax authorities, prior to any payment made to the debtor, the total amount due and the amounts subject and not subject to attachment. Therefore the referred computation is subject to prior validation from the Tax and Customs Authority.
Lack of compliance with the above obligations shifts the liability to the paying entity that shall be subject to a tax enforcement procedure in respect of the amounts that should have been attached and forward to the tax authorities.
“Lack of compliance with the new formalities may imply that entities paying self-employment income shall become liable and subject to a tax enforcement procedure.”