Last updated: 23 July 2015
TAX AMNESTY AND ELIMINATION OF ADMINISTRATIVE FEES
The amnesty of certain tax obligations has been expected for a log time... Now, it has become reality following the publishing of Law no. 209/2015 in the Official Journal no. 540 of July 20, 2015 and it will enter into force on July 23, 2015. The said law provides the amnesty of certain tax obligations, such as obligations established following the reclassification of the amounts cashed as delegation or posting indemnities obtained by employees having deployed their activity in another member State. The law also provides the exemption from the payment of health insurance contributions for which the calculation basis does not exceed the minimum gross salary. Several of these changes are presented to you hereinafter.
Exemption from the Payment of Tax Obligations
The Law provides the tax amnesty in favor of certain taxpayers whose main and ancillary obligations were calculated until July 1, 2015.
For example, the said Law annulled the main and ancillary tax obligations established by the tax authority and notified to the taxpayer following the reclassification/reevaluation of an independent activity as a dependent one, for fiscal periods until July 1, 2015.
The reclassification had been applied in the past, for example, to collaborating pharmacists who had concluded service contracts instead of labor contracts with their employer. According to the tax authorities, these pharmacists were in a subordination relation with the company’s owner and this aspect determined the reclassification of their activity as a dependent one. In accordance with the Fiscal Code, the reclassification of an activity as a dependent one means that the payer and the beneficiary of the revenue must pay severally the tax on revenue and the compulsory social security contributions.
Moreover, many temporary work agencies had received taxation decisions from the tax authorities. These decisions forced them to pay the main obligations on groundsthat the indemnity they had paid to temporary workers (employed under a temporary labor contract and made available to the beneficiary) was not, in fact, a posting indemnity, but rather a salary income, subject to the calculation of the tax on revenue and of the compulsory social security contributions.
Please note that the annulment of the tax obligations mentioned above will be performed automatically by the tax authority, by issuing an annulment decision. This decision will be sent to the taxpayer.
Elimination of the extrajudicial stamp duties
As of July 23, the payment of a stamp duty will no longer be necessary for tax and other types of certificates and documents issued by the tax authority.
In fact, Government Ordinance no. 17/2015 introduced a new article in the Code of fiscal procedure. This article provides that certificates and other documents issued by the tax authorities of the National Agency for Tax Administration are exempted from the payment of the extrajudicial stamp duties. Until now, taxpayers had to pay in order to obtain, among others, income or tax certificates necessary for sale-purchase transactions etc.