How to obtain tax amnesty

The law of tax amnesty, which became valid on July 23rd 2015 regulates exemption from the payment of tax obligations for several categories of tax payers.

Moreover, the law stipulates the following:

  • Regrouping of the business from the category of independent businesses conducted by self-employed persons or paid based on civil law contracts, respectively copyrights, by the reclassification of such amounts as independent income of salary type, for the term preceding the date of July 1st 2015;
  • Cancellation of the contribution to health insurance, for persons with income lower than the statutory minimum gross income, in case the basis of the contribution has been increased up to the level of the statutory minimum gross income, for the term January 1st 2012 – June 30th 2012;
  • Regrouping as wages and salaries of the allowance paid for business travel or secondment abroad and per diems for travelling abroad. All taxes that are applicable to salaries in cash shall be ascertained for such per diems, for the term preceding July 1st 2015;
  • Cancellation of the VAT difference for persons obtaining income from copyright, when they have exceeded the VAT exemption limit, but they have not been registered for VAT due to various reasons, for the term preceding the date of July 1st

In order that the law could be applied, four procedures have been adopted, considering the registration of a tax payer in one or several of the situations that are stipulated under the Law no. 209/2015.

Actually, tax liabilities that are to be made subject to the amnesty law shall be identified distinctively at the level of tax audit structures or of structures where administrative and tax documents are issued containing tax liabilities.

In case tax audit reports refer to other taxes as well, which are not subject to amnesty, such obligations that are subject to cancellation shall be withdrawn.

Moreover, persons having specific attributions have to prepare a list of obligations that ought to be cancelled and such list has to be signed and approved accordingly and then it has to be communicated to the department managing the account of the relevant tax payer. Such list shall mark separately cancelled obligations that have been previously communicated to the tax payer, as well as those that have not been notified to them yet.

As regards the procedure for the identification of natural persons for which the health insurance is cancelled, such procedure includes two parts: one for all tax payers obtaining income that is lower than the gross minimum salary for which the obligation of payment is cancelled, but also one for tax payers for which a cancellation of health insurance contributions has been granted by the Law no. 225/2015.

After going through these procedures, a final list has to be prepared and communicated to the department having attributions of checking and administering tax payers. Persons who benefit from tax amnesty shall receive a decision regarding the cancellation of tax liabilities.

In case there are natural persons who benefit from the provisions of the laws that have been mentioned, for which the procedure ex officio has not been fulfilled, such persons are entitled to require the application of exemption of the payment of health insurance contribution.

Regarding the procedure how cancellation decisions are issued, the regulation shall adopt the format of the “Decision for cancellation of tax liabilities, respectively internal procedures of communication, archiving, use and preservation of documents prepared for the actual implementation of tax amnesty”.

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