President of the National Agency for Fiscal Administration Order (OPANAF no. 906/2023) approved the procedure for cancelling the main and accessory fiscal obligations established by the fiscal authorities through a taxation decision communicated to a taxpayer as a result of the reclassification of income from gift vouchers obtained by individuals from persons other than their employers to the ‘other sources’ category of income to the ‘wages and salaries’ category. It also approved the methods of their restitution under Law no. 43/2023.
The main and accessory fiscal obligations established by taxation decision issued and communicated to a taxpayer resulting from the reclassification of income from gift vouchers obtained by individuals from persons other than their employers from income from other sources into income from wages and salary-like income, for the fiscal periods from 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 Law no. 43/2023.
The cancellation also applies in the situation where the gift vouchers were given by a company to an employer to distribute to their employees on behalf of that company.
ANAF order no. 906/2023 approves the procedures for implementing the provisions of Law no. 43/2023. Those procedures are aimed at establishing the methos for identifying taxpayers and their tax obligations that can be subject to cancellation, the method of cancelling these tax obligations and the methods of their restitution:
- The procedure regarding the preparation and transmission by the tax inspection structure of the list of fiscal obligations that may be subject to cancellation provided for by Law no. 43/2023 (Annex 1)
To draw up and transmit to the department responsible for taxpayer records the list of fiscal obligations that are subject to the cancellation provided for by Law no. 43/2023, the tax inspection and anti-tax fraud structures conduct the following tasks:
- Identify tax inspection actions and documents, verify the administrative-fiscal documents concluded and communicated to taxpayers through which differences in tax obligations were established that fall within the scope of Law no. 43/2023.
- Analyse the actions identified to establish whether the above differences fall within Law 43/2023.
- Request the opinion of the legal service to confirm that the tax obligations subject to the cancellation comply with the legal provisions.
- Proceed to redo the calculations by highlighting in the list only the tax obligations of the nature of those that are subject to cancellation according to Law no. 43/2023 in situations where the total sums additionally determined by the taxation decision include sums fall within the provisions of Law no. 43/2023 and those not covered by it.
- Verify whether the tax obligations and findings are in the appeals resolution procedure and that a resolution decision has not been communicated.
The taxation decisions issued as a result of a tax inspection but not communicated to the taxpayer are no longer communicated to them, and the tax obligations that can be cancelled are no longer recorded in the analytical records for that taxpayer.
In the situation where the tax decision was not communicated to the taxpayer and the tax inspection documents contain findings related to both the tax obligations subject to cancellation according to Law no. 43/2023 and to other fiscal obligations, the findings related to tax obligations subject to cancellation are not incorporated into the fiscal inspection or tax anti-fraud body’s decision.
- The procedure for the cancellation of tax obligations that can be subject to the cancellation provided for by Law no. 43/2023, as well as the methodology for their return (Annex 2)
The bodies that issue taxation decisions communicated to taxpayers transmit to the department holding records on competent payers a list of the tax obligations subject to cancellation. That records department:
- Checks in the tax records the unextinguished tax obligations on the list, to which it adds a new column with the amount remaining unextinguished.
- Verifies whether decisions related to ancillary tax obligations have been communicated for the tax obligations subject to cancellation and adds new columns with the unextinguished ancillary tax obligations subject to cancellation.
- Draws up a report approving the cancellation of unextinguished fiscal obligations.
- After the approval of the report, the list is completed with information regarding the number and date of the decision.
- Draws up two copies of the decision, which is endorsed by the head of the department and approved by the head of the tax body.
The tax decision is communicated to the taxpayer by the competent tax body.
The cancellation of fiscal obligations provided for by law can also be carried out at the taxpayer’s request.
Taxpayers for whom the tax obligations for which the law provides for cancellation have been extinguished, in whole or in part, by payment, compensation, enforced execution or payment, have the right to their restitution, based on a request, after the specialist department checks whether they are on the list sent by the competent tax authorities.
- If the taxpayer is on the list, the specialist department draws up the addendum of additional paid tax obligations and the report for its approval.
- If the taxpayer is not on the list, the specialist department requests the that the tax inspection body confirms the fulfilment of the conditions provided by law.
- It then returns the cancelled tax obligations, the provisions of art. 168 of Law no. 207/2015, as well as those of ch. I of the procedure for restitution and reimbursement of amounts from the budget, as well as granting interest due to taxpayers for amounts returned or reimbursed beyond the legal deadline, approved by Order of the Minister of Public Finance no. 1,899/2004.
ANAF Order no. 906/2023 also approved the following forms:
- “Decision to cancel the fiscal obligations provided for by Law no. 43/2023” (Annex 3).
- “Request for annulment of fiscal obligations provided for by Law no. 43/2023” (Annex 4).
- “Decision to reject the request to cancel the fiscal obligations provided for by Law no. 43/2023″ (Annex 5).
- “Request for restitution of fiscal obligations provided for by Law no. 43/2023” (Annex 6).
Source: [President of the National Agency for Fiscal Administration Order no. 906/2023 approved the Procedure for the cancellation of fiscal obligations that can be subject to the cancellation provided for by Law no. 43/2023 for the cancellation of some fiscal obligations, included in the list drawn up and sent by the control structure, as well as the modalities for their restitution, published in the Official Gazette no. 586 dated 28 June 2023]