ANAF Order no.1000/2022 approving the procedures for the cancellation of tax obligations subject to the provisions of Article I of Law no.72/2022 for the cancellation of certain tax obligations and for the amendment of certain normative acts was published in the Official Gazette, Part I no. 517 of 26 May 2022.
The aforementioned normative act approves:
a) The procedure for the preparation and transmission by the tax inspection structure of the list of tax obligations that may be subject to cancellation provided for by Article I of Law no. 72/2022 for the cancellation of certain tax obligations and for the amendment of certain normative acts, identified in tax decisions issued and communicated to the taxpayer in the period between 1 July 2015 and the date of entry into force of the law, provided for in Annex no.1;
b) The procedure for issuing the decision on the cancellation of tax obligations based on the provisions of Article I of the Law no.72/2022 on the cancellation of certain tax obligations and on the amendment of certain normative acts, provided in Annex no. 2;
c) the model form “Decision on cancellation of tax obligations”, as provided in Annex no. 3.
Please note that the period covered by Law no.72/2022 is 1 July 2015 and until 3 April 2022, the date of entry into force of the law, when new procedures for taxation of per diem are adopted.
It is important to note that the procedure for the cancellation of differences in the main tax liability and/or the accessory tax liability, established by the tax authority through the tax decision issued and communicated to the taxpayer, as a result of the subsequent qualification by the tax authority of the amounts representing allowances or any other amounts of the same nature, is carried out ex officio, but also at the taxpayer’s request.
Thus, in order to draw up and send to the department in charge of the taxpayer’s records the list of tax liabilities subject to cancellation provided for by Law no. 72/2022 for the cancellation of certain tax liabilities and for the amendment of certain normative acts, contained in tax decisions on the amounts additionally established as a result of the tax inspection, issued and communicated to the taxpayer, the tax inspection structure issuing the administrative and fiscal acts shall proceed as follows:
- tax inspection reports and administrative-fiscal acts concluded and communicated to taxpayers, as a result of which additional differences in tax obligations representing taxes, duties and contributions of the nature falling under the scope of Law no. 72/2022 will be identified;
- an analysis of the documents identified according to the above will be carried out, which will consist in verifying the findings recorded therein, in order to determine whether the differences in tax liabilities additionally established are of the nature of those falling under the provisions of Article I of Law no. 72/2022;
- if the tax assessment decision contains only additional amounts of the nature of those falling under the provisions of Article I of Law no. 72/2022, the tax inspection authority shall complete the list by taking the full amount subject to cancellation from the tax assessment decision (both the main tax liability and the accessory tax liability, as the case may be);
- in the event that the total of the amounts additionally established by the tax decision includes both amounts of the nature of those falling under the provisions of Article I of Law no. 72/2022 and amounts not falling under the provisions of the respective normative act, the tax inspection authority shall proceed, for each tax liability, to recalculate the amount of the additionally established amount, both for the main tax liability and for the accessory tax liability, as the case may be. They will be recalculated for the same period for which they were initially calculated in the tax assessment decision, so that only tax liabilities of the nature of those subject to cancellation under Law no. 72/2022 are included in the list;
- the list shall be drawn up by the responsible person within the tax inspection authority and endorsed by the head of service and the deputy head of administration – tax inspection, the deputy head of administration – tax inspection of medium-sized taxpayers or the deputy director general – tax inspection (Directorate general for the administration of large taxpayers – D.G.A.M.C.), as the case may be, and shall be communicated to the department responsible for the taxpayer’s records within the tax authority responsible for the administration of the taxpayer. The appointment of the persons who will carry out the above will be made by decision of the head of the tax authority (Director General of the General Directorate for the Administration of Large Taxpayers, heads of county public finance administrations, heads of sectoral public finance administrations, head of the Public Finance Administration for Medium Taxpayers);
Attention! Please note that the amounts in the tax assessment decisions issued following the tax inspection, not communicated to the taxpayer, will not be subject to cancellation, respectively decrease from the tax record and will not be included in the list provided above, since the tax obligations recorded in these decisions are not recorded in the tax record.
If the tax decision has not been communicated to the taxpayer and the findings are exclusively due to the qualification, according to Article I paragraph (1) of Law no.72/2022, of the amounts representing allowances or any other amounts of the same nature, the tax inspection authority shall amend accordingly the findings related to the tax liabilities subject to cancellation according to Law no.72/2022, recorded in the tax inspection report, and shall issue a decision not to amend the tax base for these liabilities.
If the tax assessment decision has not been communicated to the taxpayer and the tax inspection report contains both findings related to the tax liabilities subject to cancellation under Law no. 72/2022 and other findings not subject to qualification by the tax inspection authority of the amounts representing allowances or any other amounts of the same nature, as well as findings related to other tax liabilities, it shall proceed as follows:
– for the findings related to tax liabilities that are subject to cancellation, the tax inspection authority shall amend the tax inspection report, refer to the provisions of Law no. 72/2022 and shall not include them in the tax assessment decision;
– for the findings that are not subject to qualification, according to Article I paragraph (1) of Law no. 72/2022, of the amounts representing allowances or any other amounts of the same nature, as well as the findings related to other tax liabilities, the tax inspection authority shall amend the tax inspection report, in the sense of maintaining the findings made for these liabilities, and shall issue the tax assessment decision, according to the tax legislation in force.
The information that the list of tax obligations that may be subject to cancellation provided for in Article I of Law no. 72/202 must contain is as follows:
- a) the name of the taxpayer;
- b) tax identification code;
- c) the number and date of the tax assessment decision containing the tax obligations of the type subject to cancellation;
- d) the name of the tax liability;
- e) the nature of the tax liability, i.e.: debit and/or, where applicable, the name of the accessory tax liabilities calculated by the tax decision;
- f) (amount determined) the additional amounts determined, of the nature of those subject to cancellation, i.e. the principal tax liability and, where applicable, the accessory tax liability;
- g) the due date of the principal tax liabilities subject to cancellation;
- h) the date up to which the ancillary tax liabilities have been calculated, where applicable;
- i) other information (pending appeals, criminal referrals, etc.).
How to cancel the tax obligations individualized in the tax decisions communicated to the taxpayer:
The specialised department receives the list of the main and, where applicable, accessory tax liabilities subject to cancellation, identified in the tax assessment decisions communicated to the taxpayer, checks the tax records for the unpaid tax liabilities included in this list, which it will complete with a new column, in which it will identify the outstanding amount.
The specialist department shall check in the tax records whether decisions on accessory tax liabilities have been communicated for the tax liabilities subject to cancellation and shall complete the above-mentioned list with new columns, in which it shall identify the unpaid accessory tax liabilities subject to cancellation.
Thus, for the cancellation of tax obligations, the specialized department shall prepare a report approving the cancellation of unpaid tax obligations, to which it shall attach the list referred to in the previous paragraph (the completed one), as well as the decision on the cancellation of tax obligations, drawn up accordingly for each taxpayer, according to the model provided in Annex no. 3 to the Order.
After the approval of the report, the list shall be completed with information on the decision of cancellation of tax liabilities, namely its number and date.
Please note that the decision on the cancellation of tax liabilities is drawn up by the specialized department in two copies, is endorsed by the head of the department and approved by the head of the tax authority
The decision is communicated to the taxpayer by the competent tax authority, according to the provisions of Article 47 of Law no. 207/2015 on the Tax Procedure Code, as amended and supplemented, and one copy is filed in the taxpayer’s tax file.
Legal basis:
– ANAF Order 1000/2022 regarding the approval of the procedures for annulment of the fiscal obligations that are the object of the provisions of article I of Law no. 72/2022 for the cancellation of some fiscal obligations and for the modification of some normative acts;
– Fiscal Procedure Code of 2015 (Law no. 207/2015), with subsequent amendments and completions;
– Law 72/2022 for the cancellation of some fiscal obligations and for the modification of some normative acts.