SMEs do not support the need to adopt the fiscal amnesty measure, as small business owners believe that individuals and micro-enterprises should be the ones primarily targeted by this measure, according to a survey conducted by the National Council of Small and Medium Private Enterprises (CNIPMMR) on the usefulness of fiscal amnesty.
Regarding the negative effects that would result from the adoption of the fiscal amnesty, the vast majority of respondents said it would encourage the non-payment of budgetary debts, a more pronounced inclination to tax evasion, violation of the basic principles of taxation, state and increased criminal risk. In fact, 76.2 percent of the respondents said they did not support the tax amnesty.
The survey had 324 respondents – 57.1 percent micro-enterprises, 14.3 percent small businesses, 19 percent medium-sized enterprises, 3.2 percent large enterprises and 6.4 percent NGOs and other legal forms. Asked whether they are personally interested in voluntarily declaring non-taxed income that was evaded, 55.6 percent of respondents said they had no personal interest in applying this measure, while 44.4 percent said they might be interested in the tax amnesty.
A controversial measure
Regarding the effects that may be generated by the adoption of the fiscal amnesty measure, 46 percent of the respondents said that this measure is a controversial one with multiple effects and 30.2 percent believe that it will have negative effects, while only 23.8 percent foresee positive effects.
“Among the most important positive effects considered to have been generated by the adoption of the fiscal amnesty measure, the respondents mentioned the reduction or even the elimination of delay penalties and the non-prosecution of these acts,” CNIPMMR representatives said.
Although 44.4 percent of respondents say they might be personally interested the tax amnesty (to reduce at least the penalties they owe), 76.2 percent of them do not support the adoption of this measure and 76.2 percent think that the measure is controversial, with multiple effects, or with negative effects, according to the Council’s survey.
”The SMEs sector needs to benefit from a state policy that provides intelligent regulation, systematic consultation with representative organizations, increased access to finance, simplification of procedures and de-bureaucratization, a stable and predictable legal framework,” added CNIPMMR officials.
According to them, instead of a controversial fiscal amnesty measure, the state should establish measures to encourage voluntary compliance and bonuses for entrepreneurs who have paid on time the taxes, as well as measures to improve the fiscal legal framework, with a view in particular to the correct settlement of tax burdens.
Tax amnesty also means granting authorities a grace period of 3 to 6 months in which taxpayers can voluntarily declare their non-taxed income (which was stolen from taxation), to be rewarded for the gesture with the reduction or even the elimination of late payment penalties, as well as the charge of tax evasion.
The ANAF website contains a list of 11,131 individuals, including people who hold public office. The blacklist also contains companies, including state-owned ones with cumulative debts of RON 13.3 billion.