• Tax Flash nr. 64
Article:

Tax Flash nr. 64

21 December 2021

We would like to inform you that by Emergency Ordinance no. 130/2021 regarding the amending of the Tax Code and other normative acts, published in the Official Gazette no. 1202/18 December 2021, the measure of cancellation of interest and penalties related to tax obligations is extended until 30th June 2022 (previously the term was 31st January 2022).

Thus, taxpayers can benefit from:

  • Cancellation of interest and penalties related to principal tax liabilities with due dates prior to 31st March 2020 inclusive and established by tax decisions issued as a result of a tax inspection / verification of personal tax situation started after 14th May 2020 and completed until 29th March 2021, if the following conditions are cumulatively met:

a. all the differences of the principal tax obligations established by the tax decision are settled within 30 days from the date of entry into force of GEO no. 11/2021 (until 4th October 2021);

b. the request for cancellation of the interest and penalties is submitted until 30th June 2022 inclusive.

  • Cancellation of interest and penalties related to principal tax liabilities with due dates prior to 31st March 2020 inclusive and established by tax decisions issued as a result of a tax inspection / verification of the personal tax situation ongoing on 29th March 2021 or started after this date, but not later than 30th June 2022, regardless of when the tax inspection is completed, if the following conditions are cumulatively met:

a. all the differences of the principal tax obligations established in the tax decision are settled until the payment deadline set in accordance with the date of communication of the decision;

b. the request for cancellation of the interest and penalties is submitted until 30th June 2022 inclusive, respectively within 90 days from the date when the tax decision was communicated if the term of 90 days is fulfilled after 30th June 2022.

  • Cancellation of interest and penalties related to principal tax liabilities with due dates prior to 31st March 2020 inclusive and established by tax decisions issued as a result of a documentary check and for which the tax decision was communicated after the date of entry into force of GEO no. 69/2020 (14th May 2020), but not later than 30th June 2022, if the following conditions are cumulatively met:

a. all the differences of the principal tax obligations established by the tax decision are settled until the payment deadline set in accordance with the date of communication of the decision for the tax decisions communicated after 3rd September 2021 or until 4th October 2021 in case of tax decisions communicated until 3rd September 2021;

b. the request for cancellation is submitted until 31st January 2022 inclusive, respectively within 90 days from the date when the tax decision was communicated if the term of 90 days is fulfilled after 31st January 2022 inclusive.

  • Cancellation of interest and penalties related to principal tax liabilities outstanding at 31st March 2020, if the following conditions are cumulatively met:

a. all outstanding principal tax liabilities as of 31st March 2020 inclusive are settled until the date of filling the request for cancellation of the interest and penalties inclusive;

b. all the principal and ancillary tax obligations administered by the central tax authority with payment deadlines between 1st April 2020 and the date of filing the request for cancellation of interest and penalties inclusive, are settled until the date of submission of the request for cancellation inclusive;

c. the debtor has submitted all its the tax returns, according to the fiscal vector, until the date of submitting the request for cancellation of interest and penalties;

d. the debtor submits the request for cancellation of the interest and penalties until 30th June 2022 inclusive.

  • Cancellation of interest and penalties in case of debtors who benefit from the payment in installments of tax obligations on 14th May 2020, as well as those who obtain the payment in installments in the period between 14th May 2020 and 30th June 2022 inclusive, under certain conditions. Also, the debtors which on 14th May 2020 benefit from the payment in installments of the tax obligations, as well as those who obtain the payment in installments between 14th May 2020 and 30th June 2022 inclusive can benefit, based on the request for cancellation filed until 30th June 2022 inclusive, of the cancellation of interest, penalties and all ancillaries, if the payment in installments of tax obligations is completed by the date of submission of the request for cancellation inclusive;
  • Cancellation of interest and penalties in case of debtors that have requests for reimbursement pending on 30th June 2022 for which, after this date, the tax authority rejects the reimbursement totally or partially, if it pays the tax obligations on which the cancellation depends, not offset with the amounts individualized in the request for reimbursement, within 30 days from the date of communication of the decision rejecting the reimbursement.