The takeaway
The main and ancillary fiscal obligations established by the fiscal authorities as a result of the reclassification of income from gift vouchers obtained by individuals from anyone other than their employers from the category of income from other sources to the category of income from wages and income treated as such, by taxation decision communicated to the taxpayer:
- are cancelled ex officio or upon request if they have not been paid by 27 February 2023, the date of entry into force of Law no. 43/2023.
- are returned at the request of the taxpayer if they were extinguished by payment, compensation, forced execution or payment by 27 February 2023.
In detail
According to Law no. 43/2023, the differences in the main and accessory fiscal obligations, established by taxation decision issued and communicated to the taxpayer, resulting from the reclassification of income from gift vouchers obtained by individuals from anyone other than their employers, from income from other sources to income from wages and income treated as such, for the fiscal periods since the entry into force of Law no. 193/2006, regarding the granting of gift vouchers and nursery vouchers, and Law no. 165/2018, regarding the granting of vouchers, until 31 December 2020 inclusive, are cancelled if they have not been paid by the date of entry into force of this law.
For the periods up to and including 31 December 2020, the fiscal body will not reclassify income from salaries and salary-related income from gift vouchers obtained by individuals from anyone other than their employers, when that income is included in the category of income from other sources, and it will no longer issue tax decisions for such reclassifications.
The amnesty also applies in the situation where the gift vouchers were granted by a company to the employer of individuals to distribute to their employees on behalf of that company.
The main and ancillary fiscal obligations established by the fiscal body through the taxation decision communicated to the taxpayer and resulting from the reclassification of income from gift vouchers, extinguished by payment, compensation, forced execution or payment in accordance with the Fiscal Procedure Code for fiscal periods up to 31 December 2020 inclusive, are returned to taxpayers at their request.
The limitation period for the right to request restitution is calculated as five years from the date of entry into force of this law.
If the National Tax Administration Agency (ANAF) issued but did not communicate the tax decision to the taxpayer, it will revoke the decision and no longer communicate it. The tax obligations will then be deducted from the payer’s records.
The procedure for cancellation ex officio or at the taxpayer’s request of tax obligations and the restitution procedure will be approved by order of the ANAF president within 30 days as of the date of entry into force of Law no. 43/2023.
Source: [Law no. 43/2023 for the cancellation of some fiscal obligations, published in the Official Gazette no. 163 dated 24 February 2023]