The Law 209/2015 regarding the cancellation of tax liabilities, published in the Official Gazette on July 20th, came into force. However, an application procedure has to be written in the following 30 days, which will be approved by an order of the president of the National Tax Administration Agency.
The law cancels the unpaid debts for the fiscal periods before July 1 st 2015, established following the reclassification of the income from independent activities (PFA, freelance and copyright) and the reclassification of allowances as salaries. Also, the health contribution debts are canceled for the persons for whom the monthly calculation base of the contribution is less than the minimum gross salary for the fiscal periods between January 1 st 2012 and the end of the previous month before the law came into force and the debts unpaid until the date the law 209/2015 came into force.
Text of the law:
Art. 1
(1) The differences for the tax liabilities are canceled, together with the related penalties, instituted by the tax authority through the tax decision issued and communicated to the taxpayer as a result of the reconsideration / reclassification of an activity as a dependent activity, for tax periods up to July 1 st 2015 and unpaid until the date the law came into force.
(2) The tax authority does not reconsider an activity as a dependent activity and does not issue a tax decision about such a reconsideration / readmission, for periods prior to July 1 st, 2015.
Art. 2
(1) The tax liabilities and/or penalties instituted by the tax authority through a tax decision issued and communicated to the taxpayer, as a result of the reclassification of amounts representing the allowance received during the delegation and detachment of employees who have been operating on the territory of another country, related to fiscal periods until July 1 st 2015 and unpaid until the date this law comes into force, are cancelled.
(2) The tax authority does not reclassify the amounts referred to in paragraph (1) and does not issue a tax decision for such a reclassification, for the periods prior to July 1 st 2015.
Art. 3
(1) The value added tax differences and the penalties related to income derived from intellectual property rights are canceled, instituted by the tax authority through a tax decision issued and communicated to the taxpayer as a result of exceeding the threshold and not registering as a VAT payer, for the periods prior to July 1 st, 2015 and which is still unpaid until the date this law comes into force.
(2) The tax authority does not issue tax decisions for the tax obligations and accessories mentioned at paragraph (1) for the periods prior to July 1 st, 2015.
(3) If the taxpayer has exercised his right to deduct the VAT, according to the law, in the first VAT return submitted after the tax decision has been issued, the tax authority does not cancel the VAT differences. In this case, the tax authority only cancels the tax obligations accessories related to VAT differences.
Art. 4
(1) The health insurance contribution and the related penalties will be canceled, determined through a tax decision issued and communicated to the taxpayer, payable by the persons for whom the monthly calculation base of social health insurance contribution is less than the basic minimum gross salary for the fiscal periods between January 1 st, 2012 and the end of the previous month before the law came into force and the unpaid contributions until the date the present law came into force, .
(2) The tax authority does not issue tax decisions for the tax obligations and accessories as those provided in paragraph (1) for the fiscal periods between January 1 s, 2012 and the end of the previous month before the present law came into force
(3) The stipulations from paragraph (1) and (2) are applicable to persons with no income and for whom the monthly basis for calculating the health insurance contributions is the minimum gross salary per country.
Art. 5
(1) The cancellation of tax obligations specified in art. 1-4 is performed automatically, by the competent tax authority, by issuing a decision to cancel the tax obligations that are communicated to the taxpayer.
(2) If, before the present law came into force, the competent tax authority issued, but did not comunicate the tax decision that established obligations as those stipulated in art. 1-4 to the taxpayer, then the tax decision is no longer communicated and tax obligations are subtracted from the taxpayer’s records.
Art. 6
The procedure for applying the present law is approved by order of the President of National Agency for Fiscal Administration, which shall be issued within 30 days from the date the present law came into force.
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