In the Official Gazette (Part I) no.342 of 24 April 2023 was published the MMAP Order no.868/2023 for the approval of the methodological rules for the application of the EMERGENCY ORDINANCE no.93/2022 on the refund of the amounts representing the special tax for passenger cars and motor vehicles, the pollution tax for motor vehicles, the tax for polluting emissions from motor vehicles and the environmental stamp for motor vehicles, as well as the model and content of some forms.
According to the document, the reimbursement procedure is subject to the amounts referred to in Article 1 paragraph (1) of the EMERGENCY ORDINANCE no. 93/2022, representing the following taxes and related interest:
a) special tax for cars and motor vehicles, provided for in article 214^1-214^3 of Law no. 571/2003 on the Fiscal Code, with subsequent amendments and additions;
b) pollution tax for motor vehicles, provided for by the EMERGENCY ORDINANCE no.50/2008 for the establishment of pollution tax for motor vehicles, approved by Law no. 140/2011;
c) the tax on pollutant emissions from motor vehicles, provided for by Law no. 9/2012 on the tax on pollutant emissions from motor vehicles, as subsequently amended;
d) the environmental tax for motor vehicles, provided for by the URGENT ORDINANCE no. 9/2013 on the environmental tax for motor vehicles, approved with amendments and additions by Law no. 37/2014, with subsequent amendments and additions;
e) interest on the amounts referred to in points a)-d), calculated from the date of collection until the date of refund. The interest rate is that provided for in Article 174 paragraph (5) of Law no. 207/2015 on the Tax Procedure Code.
In addition to the procedure for refunding the fees mentioned above, MMAP Order no.868/2023 approves the model and content of the following forms:
Report on the solution of the request for reimbursement of the amounts representing the special tax for cars and motor vehicles, the pollution tax for motor vehicles, the tax for polluting emissions from motor vehicles and the environmental stamp for motor vehicles;
- Decision on the settlement of the claim for the refund of the amounts of the special tax for passenger cars and motor vehicles, the pollution tax for motor vehicles, the tax on pollutant emissions from motor vehicles and the environmental tax for motor vehicles;
- Decision rejecting the request for reimbursement of the amounts representing the special tax for passenger cars and motor vehicles, the pollution tax for motor vehicles, the tax on pollutant emissions from motor vehicles and the environmental tax for motor vehicles;
- Minutes on the calculation of the interest on the amounts representing the special tax for passenger cars and motor vehicles, the pollution tax for motor vehicles, the tax on pollutant emissions from motor vehicles and the environmental tax for motor vehicles;
- Borderou on the scheduling of the payment of the amounts representing the special tax for passenger cars and motor vehicles, the pollution tax for motor vehicles, the tax on pollutant emissions from motor vehicles and the environmental stamp duty for motor vehicles, as well as the related interest;
- Keeping records of refund applications and amounts approved for refund;
- Arrangement for the refund of amounts representing the special tax for passenger cars and motor vehicles, the pollution tax for motor vehicles, the tax on pollutant emissions from motor vehicles or the environmental tax for motor vehicles, paid in error;
- Provision for the rejection of the request for confirmation of the erroneous payment of the special tax for passenger cars and motor vehicles, the pollution tax for motor vehicles, the tax on pollutant emissions from motor vehicles or the environmental tax for motor vehicles;
- The centralised situation of the decisions on the settlement of claims for the refund of the amounts of the special tax for passenger cars and motor vehicles, the pollution tax for motor vehicles and the tax on pollutant emissions from motor vehicles and the environmental tax for motor vehicles, issued during the week (…).
The request must include the bank account to which the amount due to the taxpayer is to be refunded, as well as the details concerning the identification data of the payer and the identification data of the vehicle, i.e. make, type/variant, registration number and identification number, for which the refund is requested.
By exception, if the registration or transcription of the right of ownership has not been carried out, the application shall include the registration number of the vehicle at the time of payment of the fees. Also by exception, if the registration number or identification number is not filled in, being unknown to the fee payer, he may submit the application without filling it in.
In the case of payment of taxes by leasing companies, the refund application is submitted by the owners who purchased the vehicles through the financial leasing system, only if the leasing contract is completed. The taxpayer’s right to claim the refund arises on the date of entry into force of the URGENT ORDINANCE No. 93/2022, i.e. on 29 June 2022, regardless of when the tax was paid, and the refund application is submitted within five years from this date.
Procedure for settling claims for the refund of fees and related interest:
On the basis of the request submitted by the taxpayer, the competent central tax authority , through the department in charge of compensation/refund, hereinafter referred to as the specialized department, verifies the payment made by the taxpayer, according to the identification number of the car/vehicle or the taxpayer’s Personal Taxpayer Identification Number (CNP/CUI), as well as the other information presented in the request. In order to make possible compensations, the specialized department shall verify the taxpayer’s tax situation and shall settle the refund request according to this procedure.
In exceptional cases where the identification number is not filled in, being unknown to the tax payer, or is filled in erroneously, the specialist department shall check the databases to which it has access for the existence of the decision establishing the tax, in order to identify the motor vehicle for which the tax to be refunded was paid.
After the preliminary verification and in case it is found that the amount claimed for refund by the taxpayer has not been refunded/compensated, the competent central tax authority shall determine the amount approved for refund and proceed to compensate any outstanding tax liability and/or refund, in accordance with the provisions of Article 167 and Article 168 paragraph (8) of the Tax Procedure Code.
According to Article 77 paragraph (1) of the Tax Procedure Code, the deadline for resolving requests for refund of amounts due to taxpayers, according to the legal provisions, is 45 days from the date of registration of the request for refund at the competent central tax office, which may be extended in the situations provided for in paragraph (2) of the same article.
In exceptional situations, if the central tax authority cannot identify with certainty the data necessary to resolve the request, it notifies the taxpayer, in writing, and requests the submission of information and documents relevant to the resolution of the request. If the information and documents requested by the competent central tax authority necessary for the resolution of the application are not submitted by the taxpayer within 60 days from the date of the request, the application for refund shall be rejected by the competent central tax authority.
It is important to mention that the 45-day period for the resolution of refund applications is extended by the period between the date on which the taxpayer was notified of the request for additional information relevant to the resolution of the application and the date of receipt of this information at the competent central tax office.
In the case of amounts claimed for refund by a taxpayer who has acquired the motor vehicle under a finance lease contract, after verification of the payment made by the motor vehicle identification number or tax identification code of the leasing company that made the payment and, respectively, of the refund/non-refund of the amount paid by the leasing company, the central tax authority responsible for the administration of the taxpayer shall include this information in the centralised statement of decisions on the settlement of claims for the refund of the amounts representing the special tax for passenger cars and motor vehicles, the pollution tax for motor vehicles and the tax on pollutant emissions from motor vehicles and the environmental tax for motor vehicles, issued in the week . ……………………, the model of which is provided in Annex 10 to the Order.
Procedure for refunding the amounts representing taxes and related interest:
For the refund of the amounts representing taxes, as well as the related interest, the competent central tax authority, through the specialized department, shall proceed to verify the data in the analytical record by payer with regard to the existence of any unpaid payment obligations recorded by the taxpayer and shall apply accordingly the provisions of the Order of the Minister of Public Finance no.1899. /2004 for the approval of the Procedure for the refund and reimbursement of amounts from the budget, as well as for the granting of interest due to taxpayers for amounts refunded or reimbursed after the legal deadline.
After verification, the competent central tax authority , through its specialized department, shall ascertain and operate possible compensations with outstanding tax liabilities existing on the payer’s record at the date of refund and shall issue the following documents in three copies:
- decision on offsetting tax/budgetary obligations;
- note on the refund/reimbursement of amounts;
- decision to refund amounts from the budget or to grant interest in the case of amounts to be refunded or reimbursed from the budget.
3.3. On the first working day of each week, the General Directorate for the Administration of Large Taxpayers, the Tax Administration for Medium-Sized Taxpayers of the Regional General Directorate of Public Finance Bucharest, the public finance administrations of sectors 1-6, as well as the county public finance administrations, on the basis of the information communicated by the central tax authorites subordinated to them, on the basis of the record of the refund requests and of the amounts approved for refund, transmit in electronic format to the Administration of the Environment Fund the centralizing situation of the decisions on the solution of the requests for refund of the amounts representing the special tax for cars and motor vehicles, the pollution tax for motor vehicles and the tax for polluting emissions from motor vehicles and the environmental stamp for motor vehicles, issued in the week . ……………………, as set out in Annex No 10 to the Order, for the previous week, accompanied by a record of refund applications and amounts approved for refund, as set out in Annex No 7 to the Order.
The reimbursement of the amounts referred to in letters a)-d) – mentioned above – and the related interest calculated up to the date of payment shall be made from the Environmental Fund budget, from the revenue account 20.I.16.09.00 “Environmental stamp for motor vehicles“, coded with the tax identification code of the Environmental Fund Administration.
The refund of amounts due to taxpayers shall be made by bank settlement to the bank account indicated in the refund request.
If, before the full refund of the amounts due to the taxpayer, there are any changes in the taxpayer’s identification data or in the bank account mentioned in the request, the taxpayer is obliged to inform the competent central tax authority immediately.
Procedure for the calculation of interest due to taxpayers for amounts approved for refund representing taxes:
After making the refund of the tax amounts, the competent central tax authority shall calculate the interest due to the taxpayer, within 15 days from the date of refund.
The interest due to the taxpayer shall be calculated on the amount to be refunded multiplied by the number of days between the date of collection of the tax and the date of the actual refund and by the interest rate provided for in Article 174 paragraph (5) of the Tax Procedure Code, i.e. 0.02%/day.
The interest due to taxpayers in the case of refund of amounts established by court decisions are those ordered by the court. If the interest ordered by the court by a final court decision covers a period shorter than the period between the date of collection of the tax and the date of the refund, the competent authority to which the application for refund is submitted shall calculate and refund the interest for the entire period from the date of collection of the tax to the date of the refund.
In order to calculate the interest due to the taxpayer, the competent central tax authority shall draw up, in two copies, a report on the calculation of interest on the amounts of the special tax for passenger cars and motor vehicles, the pollution tax for motor vehicles, the tax on pollutant emissions from motor vehicles and the environmental tax for motor vehicles, as provided for in Annex No. 5 to the Order, one copy of which shall be communicated to the taxpayer and the other shall be filed in his tax file.
Legal basis:
-MMAP Order no.868/2023 for the approval of the methodological norms for the application of Government Emergency Ordinance no. 93/2022 on the refund of amounts representing the special tax for passenger cars and motor vehicles, the pollution tax for motor vehicles, the tax on pollutant emissions from motor vehicles and the environmental stamp for motor vehicles, as well as the model and content of some forms;
-Tax Procedure Code (approved by Law no.207/2015, published in the Official Gazette no.547 of 23.07.2015), as amended and supplemented.