In the Official Gazette (Part I) no. 586 of 28 June 2023 was published ANAF Order no. 906 approving the procedure for the cancellation of tax obligations that may be subject to cancellation provided for by Law no.43/2023 for the cancellation of certain tax obligations, contained in the list drawn up and transmitted by the control structure, as well as the procedures for their refund.
Thus, according to Law 43/27.02.2023, 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 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, 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, are cancelled. /2006 on the granting of gift vouchers and nursery vouchers and, respectively, of Law no.165/2018 on the granting of value tickets, with subsequent amendments and additions, and until 31 December 2020 inclusive, and unpaid until the date of entry into force of this law.
Please note that the cancellation applies even if the gift vouchers were granted by the income payer to the employer of the individuals for distribution to their employees on behalf of the income payer.
According to Law no. 43/2023, the tax authority shall not reclassify as income from wages and salaries the 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 31 December 2020 inclusive.
ANAF Order no. 906/2023 approves:
- Procedure for the preparation and submission by the tax control structure of the list of tax obligations that may be subject to cancellation provided for by Law no. 43/2023 for the cancellation of tax obligations;
- Procedure for the cancellation of tax obligations that may be subject to cancellation provided for by Law no. 43/2023 for the cancellation of tax obligations, as well as the modalities of their refund;
- model form “Decision on cancellation of tax obligations provided for by Law no. 43/2023”;
- model form “Request for cancellation of tax obligations provided for by Law no. 43/2023”;
- model form “Decision rejecting the request for cancellation of tax liabilities provided for by Law No 43/2023”;
- model form “Request for refund of tax liabilities provided for by Act No. 43/2023”.
The issuing authorities of the tax assessment decisions communicated to the taxpayers, which include the mentioned tax obligations, shall send to the department in charge of the taxpayer’s record within the competent tax authority for the administration of the taxpayer’s tax obligations, hereinafter referred to as the specialized department, the list containing the tax obligations subject to cancellation.
Procedure for the cancellation of tax obligations in tax assessment decisions communicated to the taxpayer:
1. The specialised department receives the list of the main and, where applicable, accessory tax liabilities subject to the cancellation provided for by law, 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 completes with a new column, identifying the outstanding amount.
2. The specialist department shall check the tax records to see whether decisions on ancillary tax liabilities have been communicated for the tax liabilities subject to cancellation and shall complete the list in point 1 with new columns identifying the unpaid ancillary tax liabilities subject to cancellation.
3. In order to cancel the tax liabilities, the specialised department shall draw up a report approving the cancellation of the unpaid tax liabilities, to which it shall attach the list referred to in point 2, as well as the “Decision on cancellation of tax liabilities provided for by Law no. 43/2023”, drawn up accordingly for each taxpayer.
4. The cancellation of tax obligations provided for by the law may also be carried out at the taxpayer’s REQUEST. The model of the request for cancellation of tax obligations regulated by Law no. 43/2023 is the one provided in Annex no. 4.
Annex no.4 (extrct from O.ANAF 906/2023):
No. . . . . . . . . . . from . . . . . . . . . .
To . . . . . . . . . . (competent tax authority )
REQUEST
for the cancellation of tax obligations provided for by Law no.43/2023
The undersigned,………., residing/established in the city of……….., street……….. no……….., bl……….., unit……….., app……….., county/sector……….., with Tax Identification Number……….., pursuant to the provisions of Law no. 43/2023 for the cancellation of certain tax obligations, I request the cancellation of the main tax obligations established by Tax Decision no……….. dated………., issued by the tax inspection authority ………., as well as the related accessory tax obligations.
Taxpayer/Legal representative of the taxpayer,
. . . . . . . . . .
(name and surname)
Signature . . . . . . . . . .
Date. . . . . . . . . .
5. Taxpayers for whom tax liabilities for which the law provides for cancellation have been totally or partially extinguished by payment, set-off, enforcement or payment are entitled to a refund, on the basis of an application (Annex 6).
Annex no.6 (extract from O.ANAF 906/2023):
No. . . . . . . . . . . of . . . . . . . . . .
To. . . . . . . . . . (competent tax authority )
REQUEST
for the reimbursement of the tax obligations provided for by Law no. 43/2023
The undersigned,………., residing/established in the locality……….., str……….. no……….., bl……….., unit ………., app……….., county/sector……….., with Tax Identification Number……….., pursuant to Article 168 of Law no. 207/2015 on the Tax Procedure Code, as amended and supplemented, in conjunction with the provisions of Law no. 43/2023 for the cancellation of certain tax obligations, I request the refund of the amounts that have extinguished by payment, offsetting, enforcement and payment of the main tax obligations established by Tax Decision no. ……….. dated ………., issued by the tax control authority ………., as well as the related accessory tax obligations.
I have taken cognizance of the fact that any outstanding tax/budgetary obligations existing in the tax records at the date of the refund will be compensated by the central tax authority.
I/We request that the actual refund of the amounts due be made:
() to bank account no. . . . . . . . . . . open to. . . . . . . . . .;
() in cash, at the counter of the State Treasury.
In order to resolve the request referred to in point 5, the specialised department shall check whether the taxpayer is included in the list provided for in Annex 1 to the Order.
- If the taxpayer is included in the list provided for in Annex no.1 to the Order, the specialized department shall draw up a tax liability addition form for the operation of adding the overpayment related to tax liabilities of a nature that may be subject to cancellation provided for by law, as well as the report approving this operation. The model of the bordero of the addition of tax obligations is the one provided in Annex no. 8 to the Order of the President of ANAF no. 63/2017 on the approval of the models of some forms used in the field of tax debt collection, as well as for the amendment of the Order of the President of ANAF no. 3.454/2016 for the approval of the procedure of compulsory execution in the case of debtors who have to collect certain, liquid and payable amounts from public authorities or institutions, with subsequent amendments and additions.
- If the taxpayer is not included in the list provided for in Annex no. 1 to the Order, the specialized department shall request the tax inspection authority that issued the tax assessment decision to confirm that the conditions for applying the provisions of the law have been met. In this case, the tax inspection authority shall send an address by which:
a) confirms the fulfilment of the conditions provided for by law, in which case the specialized department applies the provisions of point 6 accordingly;
b) communicates that the conditions provided for by law are not met, in which case the specialized department prepares both a report on the solution of the application for the refund of tax liabilities and the decision rejecting the application, according to the model provided in Annex no. 6 to the Order of the President of the National Tax Administration Agency no. 63/2017, as amended and supplemented.
8. In order to refund the tax obligations extinguished, of the nature provided by law, after the preparation of the statement and the related report, in the cases provided for in point 6 and 7, letter a), the provisions of Article 168 of Law no. 207/2015, with subsequent amendments and additions, as well as those of Chapter I 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, approved by Order of the Minister of Public Finance no. 1.899/2004.
9. The specialized department checks whether for the main tax liabilities subject to the law there are accessory tax liabilities, for which the taxpayer has not been notified of the decisions, in which case a reasoned report is drawn up, based on which the accessory tax liabilities are deducted from the tax records. This report is endorsed by the head of the department and approved by the head of the tax authority .
The report shall be accompanied by a statement of removal from the tax records of the accessory tax liabilities, in which case the specialised department shall not issue the decision to cancel the tax liabilities, but shall proceed directly to remove these liabilities from the books.
Legal basis:
– Order 906/2023 approving the Procedure for the cancellation of tax obligations that may be subject to cancellation provided for by Law no. 43/2023 for the cancellation of certain tax obligations, included in the list drawn up and transmitted by the control structure, as well as the modalities for their refund;
– Law 43/2023 for the cancellation of certain tax obligations;
-Tax Procedure Code (approved by Law no. 207/2015, published in MO no. 547 of 23.07.2015), as amended and supplemented.