If the tax returns are not submitted, according to the legal terms, this is considered a contravention and it is sanctioned with a penalty. According to the new Fiscal Procedure Code (Article 336), the penalty quantum starts from 1.000 lei to maximum 5.000 lei for the large and medium taxpayers.
There are also some situations when the company can get away only with a notice!
You could find out from the article wrote by the specialists from Contexpert how the tax inspectors are establishing the quantum of the penalties, in which cases the warning is applicable and how the penalties can be halved.
To remember! Although the procedure has been drafted precisely to eliminate the subjective factor in determining the penalties, it is not excluded not to comply with it, in practice. If you notice that you have been penalized more severely than it was the case, you have the right to contest the penalty.
The obligation to submit the fiscal declarations – fiscal registration/ mentions, regarding the payment obligations, regarding the revenues, informative declarations, recapitulative declarations – within the legal terms, it is stipulated in the Fiscal Procedure Code, and the failure is sanctioned with a penalty.
It should be mentioned that the tax authority must register the statements even if were not submitted within the legal term, without conditioning it with the application of the sanction.
When does a company receive a warning?
The procedure for applying penalties is different and it depends on the delay period, the filling mode (correctly or incorrectly), the number of cases when the company failed to submit the declarations (if it is or not the first time for the same act). According to the procedure, the companies receive only an warning, without a penalty, if the statement is submitted from its own initiative, in less than 15 days from the expiration of the legal term or if:
Which are the penalties for every noncompliance?
If the delay period exceeds 15 days, the penalty becomes inevitable, but its amount is different, according to the type of the tax return and the delay period (between 16 to 30 days, 30 to 45 days etc) and also it depends if the declaration was submitted based on the initiative of the taxpayer or following a notification from the tax authorities.
To remember! If the penalty is paid within 48 hours after the notification, the amount is halved.
What are the penalties for each type of statements and the delay periods?
1-15 days – warning
16-30 days – 1.000 lei
31-60 days – 1.500 lei
61-90 days – 1.700 lei
Over 90 days – 2.000 lei
1-15 days – warning
16-30 days – 3000 lei
31-45 days – 4000 lei
Over 45 days – 5000 lei
The forms 101,120,122,130,300,301,311,319
1-15 days – warning
16-30 days – 1000 lei
31-60 days – 1500 lei
61-90 days – 1700 lei
Over 90 days – 2000 lei
1-15 days – 2000 lei
15-30 zile – 3000 lei
31-45 days – 4000 lei
Over 45 days – 5000 lei
C: The statements regarding the payment obligations of legal entities: the Statement regarding the payment obligations to the state budget (Form 100) and the Declaration regarding the payment obligations of social contributions, income tax and nominal record of insured persons (form 112)
1-15 days warning
15-30 days 1000 lei
31-60 days 1500 lei
61-90 days 1700 lei
Over 90 days 2000 lei
1-15 days – 2000 lei
16-30 days – 3000 lei
31-45 days – 4000 lei
Over 45 days – 5000 lei
1-15 days – warning
15-30 days – 1000 lei
31-60 days – 1500 lei
61-90 days – 1700 lei
Over 90 days – 2000 lei
1-15 days – warning
15-30 days – 3000 lei
31-45 days – 4000 lei
Over 45days – 5000 lei
1-15 days – warning
15-30 days – 1000 lei
31-60 days – 1500 lei
61-90 days – 1700 lei
Over 90 days – 2000 lei
1-15 days – warning
15-30 days – 3000 lei
31-45 days – 4000 lei
Over 45 days – 5000 lei
1-15 days – warning
15-30 days -1000 lei
31-60 days – 2000 lei
61-90 days – 3000 lei
Over 90 days – 4000 lei
1-15 days – 1000 lei
16-30 days – 2000 lei
31-45 days – 3000 lei
Over 45 days – 5000 lei
1-15 days – warning
15-30 days – 12.000 lei
31-60 days – 12.500 lei
61-90 days – 13.000 lei
Over 90 days – 13.500 lei
1-15 days – warning
15-30 days – 12.000 lei
31-45 days – 13.000 lei
Over 45 days – 14.000 lei
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