Re-postponement of the entry into force of the Monthly Stamp Tax Return (DMIS) to January 1, 2021
Payment rules for January, February and March 2020
Through the publication of Order 121/2020-XXII of 24 March 2020 of the Secretary of State of Tax Affairs (SEAF), the entry into force of the Monthly Declaration of Stamp Duty (DMIS), for January 1, 2021.
This new postponement stems, fundamentally, from the current limitations emerging from the implementation of the set of extraordinary measures and of an urgent nature to respond to the current epidemiological situation (Coronavirus – COVID 19).
In these terms:
- a) The obligation to settle and pay stamp duty (IS) for the months of 2020 can be fulfilled through the winding-up procedure and model that took effect until December 31, 2019, that is, by completing and submitting the multi-tax guide provided for in Ordinance No. 523/2003 of July 4, which will temporarily return to include stamp duty.
- (b) by 20 January 2021 taxable persons may offset the tax paid and paid up to the competition of the following settlements and deliveries, if after the assessment of the tax is annulled the transaction or its value is reduced error or invalidity, including material or calculation errors.
- c) The obligation to settle and pay stamp duty for the months of January, February and March 2020 may be fulfilled by April 20, 2020, without any surcharges or penalties, and that the remaining obligations are fulfilled by The 20th of April 2020. month following that in which the tax liability has been established.
Doubts.
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