OG40/2015 completeaza OG 9/2013 privind Timbrul de mediu pentru autovehicule

OG40/2015 completeaza OG 9/2013 privind Timbrul de mediu pentru autovehicule

[:ro]In Monitorul Oficial al Romaniei nr. 655/31.08.2015 a fost publicata Ordonanta nr. 40/2015 pentru modificarea si completarea Ordonantei de urgenta a Guvernului nr. 9/2013 privind timbrul de mediu pentru autovehicule
Principalele prevederi sunt:
Contribuabilii care au achitat taxa speciala pentru autoturisme si autovehicule, taxa pe poluare pentru autovehicule sau taxa pentru emisiile poluante provenite de la autovehicule, pot solicita restituirea acesteia prin cerere adresata organului fiscal competent, in termenul de prescriptie de 5 ani prevazut de Codul de procedura fiscala (se poate restitui taxa de poluare platita dupa 1 ianuarie 2010).
Restituirea taxei si a dobanzii datorate contribuabilului se esaloneaza pe o perioada de 5 ani calendaristici, in fiecare an restituindu-se 20% din obligatie, printr-un grafic emis de organul fiscal.
Sumele esalonate se actualizeaza cu indicele preturilor de consum.
Cererile de restituire depuse de contribuabil se solutioneaza in termen de 45 de zile de la inregistrare, iar decizia de solutionare a cererii se comunica contribuabilului in termen de 10 zile de la emitere.
Ordonanta intra in vigoare incepand cu data de 3 septembrie 2015.[:en]Government Ordinance nr. 40/2015 for amending Government Emergency Ordinance no. 9/2013 regarding environmental stamp for cars, was published into Official Gazette no 655/31.08.2015.
The main provisions are:
Taxpayers who paid the special tax, pollution tax for cars, or tax for gas emissions from cars, can request the refund of the tax by filling a request to the competent fiscal authorities, within the limitation period of five years, as stipulated by the Fiscal Procedure Code (it can be refunded the pollution tax paid after 1 January 2010).
Refund of pollution tax and of legal interest owed to the taxpayer shall be scheduled over a period of 5 calendar years, each year being retured 20% of liabilities, through a schedule issued by fiscal authorities.
The scheduled amounts shall be updated with the consumer price index.
Refund requests shall be resolved within 45 days of request registration, and the decision for settling the request is communicated to the taxpayer within 10 days of issuance.
The Ordinance enters into force on 3 September 2015.[:]

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