The main modification brought by this is that the requests for the correction of the material errors in the payment documents can be submitted within 5 years, under the sanction of lapse. The term begins to pass from the date of January 1st of the year following that in which the payment was made.
Modifications were also brought regarding the secondary offices. Thus, for the contributors having secondary offices, payer of fiscal obligations is the contributor, except for the tax on salary income, for which the payer of the taxes is the secondary office, obligated, according to the law, to fiscally record himself as payer of salaries and incomes assimilated to salaries.
The contributors have the obligation to declare, in the name of the secondary offices recorded fiscally, the tax on salary incomes owed, according to the law, by them.
According to the law, the territorial competence for the administration of the salary income owed by the secondary offices recorded fiscally belongs to the competent tax authority for the administration of the obligations owed by the contributor who opened them.
Referring to the submission of the declarations, it is mentioned that the date for the submission of the declarations by electronic means for remote transmission on the e-Romania portal is the date of their validation, as it results from the electronic confirmation message of the declaration validation, sent by the validation and transaction system of the information.
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