The Emergency Ordinance no. 132/2024 | TaxFlash 112

In the Official Gazette Part I no. 1169 from 22th November 2024, was adopted the Emergency Ordinance no. 132/2024, which introduces amendments and completions to Law no. 227/2015 regarding the Fiscal Code and for supplementing Law no. 207/201 regarding the Fiscal Procedure Code, as well as for amending and supplementing some normative acts.

The most important provision concerns the tax amnesty under GEO no. 107/2024. Thus, the tax amnesty is extended until December 19, 2024, both for the conditions relating to the payment of the principal and for the filing of the request for the cancellation of the accessory charges. However, for submitting the notification regarding the intention to benefit from the amnesty, the deadline remains November 25, 2024.

An exception is introduced whereby, if the notification is submitted on or before November 25, 2024, but the request for cancellation is not submitted on or before December 19, 2024, and the other conditions are met on that date, the competent tax authority shall issue the cancellation of the budgetary obligations automatically.

Also, if the request for cancellation is submitted prior to the fulfillment of the conditions, for which the rejection decision has not been issued, but the conditions are met on December 19, 2024 inclusive, the tax authority shall issue the cancellation decision after finding that these conditions are met.