Smart Addressing of the Tax Refund Options for You

The legislator has put lawyers in an unbearable economic situation during the state of emergency on the one hand, the consideration of almost all cases has been suspended at least until April 13, 2020, and on the other they are among the professions for which there is no delay. Of the payment of taxes and will have to pay them by April 30, 2020.

The right Options

The SJC closed the courts including for judges

In te letter, they point out that when it regulated the postponement of deadlines in the Personal Income Tax Act through the state of emergency law, the legislator “unjustifiably and unreasonably excluded lawyers.”

Lawyers also submit a declaration under Art. 50 of the Personal Income Tax Act, but according to an instruction issued yesterday by the National Revenue Agency (NRA), they are not among those who will pay their taxes two months later due to the state of emergency, and will have to pay them within the usual deadline. To estimate tax refund you need to make use of the tax calculator online now.

The legal site recalls what the NRA announced:

And they pointed out that until June 30, 2020, the deadline for submitting the annual income tax return of individuals engaged in economic activity as traders within the meaning of the Commercial Law, incl. sole traders, activity as farmers, when they have chosen to be taxed as sole traders, as well as for payment of the tax due by these persons under the declaration.

  • The Electronic National Advocacy Platform for Cooperation explains that by closing the courts and restricting access to institutions in order to avoid the spread of the infection, “lawyers are faced with insurmountable obstacles to their activities, and at best only some of them to do it in a very limited amount.”
  • The lawyers point out that they are obliged and respect the restrictions, but they are in a difficult situation.
  • By April 30, 2020, lawyers should pay the due tax and the due insurance contributions after determining the final amount of the monthly insurance income. The exclusion of lawyers from the proposed measure is unfair and puts them in a more severe situation than other professions.

We remind you that reliefs and extended term for the taxes of individuals with small exceptions, are not provided, because according to the Minister of Finance from yesterday, it is a question of paying income taxes for last year, which was not a crisis. . That is, on income already received.


According to the “extraordinary” law, the category of lawyers that is, without deferrals includes all individuals who are not registered as sole traders or farmers, but exercise free professions. They call for the following changes, which they describe as “vital not only for the health of lawyers and their families, but also for their survival”:

  • In the adopted texts regarding art. 50 of the Personal Income Tax Act to include lawyers who can file an annual tax return by June 30, 2020.
  • At the same time, the lawyers may be able to submit a declaration form № 6 “Data on the due insurance contributions”.
  • By June 30, 2020, the lawyers shall be able to pay the tax due under the Personal Income Tax Act, as well as the social security contributions due for additional payment, after determining the final amount of the monthly insurance income.
  • No interest shall be accrued on the unpaid social security contributions for the term of the state of emergency.