With the draft law submitted for public consultation, an extension of GEMI deadlines is предусмотрed in cases of illness or death of an accountant.
In detail, the article provides:
Article 229
Extension of deadlines for the submission of declarations and filings to the General Commercial Registry (GEMI) in cases of illness or death of an accountant – tax advisor.
In cases of force majeure concerning an accountant – tax advisor holding a Class A or B professional license, who has undertaken the preparation and submission of declarations, filings, or financial statements of an obligated entity to the General Commercial Registry (GEMI), the statutory publication deadlines are extended as follows:
Deadlines for the submission of filings, declarations, and financial statements to GEMI that expire within the period from the first (1st) to the thirtieth (30th) day of hospitalization, as described in cases (a) or (b) of paragraph 2, are extended until the end of the month following the month of discharge, provided that hospitalization does not exceed thirty (30) days. In cases where hospitalization exceeds thirty (30) days, the extension applies until the end of the month following the month in which the thirty (30) days of hospitalization were completed.
In the event of the death of an accountant – tax advisor, the deadlines of paragraph 1 are automatically extended until the end of the second month following the month of death.
Force majeure cases, within the meaning of this article, include in particular:
(a) hospitalization of the accountant – tax advisor due to illness or childbirth for at least three (3) days in a public or private hospital,
(b) hospitalization, under the same conditions, of the spouse or first-degree relatives (by blood or affinity) of the accountant – tax advisor, when personal care is required.
The death of the accountant – tax advisor is also considered a case of force majeure.
The occurrence of the above must be proven with the appropriate legal supporting documents.
Paragraphs 1 and 2 apply to clients for whom the accountant – tax advisor had demonstrably been authorized to handle GEMI matters or had undertaken the maintenance of their accounting records, already during the month preceding the occurrence of the force majeure event.
During the extension period, no fines, surcharges, or other administrative penalties shall be imposed on the obligated parties, provided that the late submission is solely due to reasons of force majeure as defined above.