Law no. 59/ 2021 regarding the approval of the Government Emergency Ordinance no. 182/ 2020, Law no. 60/ 2021 regarding the approval of the Government Emergency Ordinance no. 162/2020 and the approval of the model and content of Form 204
In the context created by the Covid-19 pandemic and the difficulty in education due to the limitation or suspension of teaching activities, a measure was needed to support employees who are parents.
On 6 April 2021, Law 59/ 2021 was published in the Official Gazette no. 352, approving GEO no. 182/ 2020 for completing GEO no. 147/ 2020 on granting days off for parents in order to supervise children, in case of limitation or suspension of teaching activities that involve the actual presence of children in schools and early childhood education units, following the spread of SARS-CoV-2 coronavirus , as well as of art. 6 of GEO no. 132/ 2020 on support measures for employees and employers in the context of the epidemiological situation caused by the spread of the SARS-CoV-2 coronavirus, as well as to stimulate employment growth.
Law 60/ 2021 approves GEO no. 162/ 2020 for completing GEO no. 70/ 2020 regarding the regulation of some measures, starting with 15 May 2020, in the context of the epidemiological situation determined by the spread of the SARS-CoV-2 coronavirus, for the extension of some terms, for the amendment and completion of Law no. 227/ 2015 regarding the Fiscal Code, of the National Education Law no. 1/ 2011, as well as other normative acts.
We also remind you that on 2 April, the model and content of form 204 "Annual income tax return for associations without legal personality and entities subject to the tax transparency regime" available on the NAFA website was approved.
For more details on the above, see Official Gazette no. 352 of 6 April 2021, respectively the Official Gazette no. 336 of 2 April 2021.
The EY Team is available for additional information on the above.
Prepared by:
- Claudia Sofianu ― Tax Partner, People Advisory Services Romania & CESA PAS Leader
- Ecaterina Boca ― Senior Consultant, Knowledge Management Department
For additional information, please contact:
- Alex Milcev ― Tax & Law Leader Romania