In the Official Gazette (Part I) no.163 of 24 February 2023, Law no.43/2023 on the cancellation of certain tax obligations was published.
We mention that the application procedure, as well as the modalities of refunding the amounts provided for by this law shall be approved by order of the President of the National Agency for Tax Administration (ANAF), which shall be issued within 30 days from the date of entry into force of this law.
The most important provisions are:
The differences in the main tax liabilities, as well as the related accessory tax liabilities, established by the tax authority by means of a tax assessment decision issued and communicated to the taxpayer, as a result of the reclassification from the category of income from other sources to the category of income from wages and salaries and assimilated to wages, of income from gift vouchers obtained by individuals from persons other than employers, for tax periods since the entry into force of Law no. 193/2006 (26 May 2006) on the granting of gift vouchers and nursery vouchers, respectively of Law no.165, are cancelled. /2018 (1 January 2019) on the granting of vouchers, with subsequent amendments and additions, and up to 31 December 2020 inclusive, and not paid by the date of entry into force of Law no.43/2023 (27 February 2023).
It is important to note that cancellation applies even where gift vouchers have been granted by the income payer to the employer of individuals for distribution to their employees on behalf of the income payer.
The tax authority shall not reclassify as income from wages and salaries and similar income from gift vouchers obtained by individuals from persons other than their employers and classified as income from other sources and shall not issue a tax ruling in connection with such reclassification for the period prior to and including 31 December 2020, as specified above.
According to the Law no.43/2023, the differences in the main tax liabilities and/or accessory tax liabilities, established by the tax authority through the tax decision issued and communicated to the taxpayer, as a result of the re-inclusion of the amounts referred to in point 1, extinguished through payment, compensation, execution or payment, related to the tax periods up to and including 31 December 2020, shall be refunded to the taxpayers.
Attention! Refunds are made at the request of taxpayers.
The cancellation of the tax obligations provided for above shall be carried out ex officio, by the competent tax authority or at the taxpayer’s request, as the case may be, by issuing and communicating a decision to cancel the tax obligations.
If, prior to the entry into force of Law no. 43/2023, the competent tax authority has issued, but has not communicated, the tax assessment decision establishing obligations of the above-mentioned nature, it shall revoke the tax assessment decision and shall no longer communicate the tax assessment decision, and the tax obligations shall be deducted from the analytical record per payer, on the basis of a deduction statement.
Legal basis:
–Law 43/2023 for the cancellation of certain tax obligations;
-Tax Procedure Code of 2015 (Law no. 207/2015), as amended and supplemented.