Tax Flash No. 8/2015

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Law 209/2015 for the annulment of certain tax liabilities was published in Official Gazette 540/2015

  • Differences representing tax liabilities and related late payment charges imposed by the tax authorities via a tax decision issued and communicated to the taxpayer, for the fiscal periods prior to 1 July 2015 and that remained unpaid until the enforcement of the present law, resulting from the following are annulled:
    • the reconsideration/requalification of activities as dependent activities;
    • the requalification of the amounts received by employees during their delegation and secondment to other countries;
    • in cases where the VAT threshold was exceeded and the taxpayer failed to register for VAT purposes with respect to income from intellectual property rights;
    • in cases where health fund contribution was imposed for persons for whom the monthly calculation basis for the health fund contribution is less than the gross minimum wage for the period between 1 July 2012 and the end of the month prior to the enforcement of the present law
  • Starting with 1 July 2015 the tax authorities shall not issue tax decisions imposing the tax liabilities and related late payment charges mentioned above
  • The annulment of the tax obligations shall be performed ex officio via an annulment decision. The procedure for implementing the provisions of this law shall be approved by order of the National Agency for Fiscal Administration within 30 days from the enforcement of the present law

Ordinance 17/2015 regulating certain fiscal-budgetary measures and amending and completing certain normative acts was published in Official Gazette 540/2015

Amendments to the Fiscal Procedure Code

  • Outstanding tax liabilities are defined as follows:
    • tax liabilities that reached the maturity / payment deadline;
    • differences representing tax liabilities and related late payment charges established by the tax authorities via a tax decision, even if the payment deadline was not reached
  • Clarifications regarding the negative VAT amounts registered by the companies against which the insolvency procedure was initiated are brought
  • Taxpayers may obtain the suspension of the forced execution (including during the action in court)by filling a letter of guarantee or a guarantee insurance policy issued by an insurance company
  • Certificates, receipts/other documents issued by NAFA are exempt from judicial stamp duties

Other Amendments

  • The obligation of individuals, legal entities and entities without legal personality to use the stamp is abolished

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