Law no. 29/2020 was published on July 31 and Law no. 29/2020 came into force, with the objective of implementing fiscal measures to support micro, small and medium-sized companies in the framework of the response to the new SRAS-CoV-2 coronavirus and to COVID-19 disease.
The 6 articles that make up the law implement the following measures:
Temporary suspension of payment on behalf of the IRC;
Possibility of reimbursement of the part of the special payment on account that has not been deducted, as of the first following tax period;
A maximum period for the effective refund of VAT, IRC and IRS when the result of withholding payments on account or settlements is greater than the tax due.