OG 44/2015, amnistia fiscal dobanzilor si penalitatilor

OG 44/2015, amnistia fiscal dobanzilor si penalitatilor

[:ro]In Monitorul Oficial al Romaniei nr. 785/21.10.2015 a fost publicata OUG nr. 44/2015 privind acordarea unor facilitati fiscale
Principalele prevederi sunt:
Penalitatile de intarziere, precum si o cota de 54,2% din dobanzi, aferente obligatiilor de plata principale, restante la 30 septembrie 2015, se anuleaza daca sunt indeplinite cumulativ urmatoarele conditii:
– toate obligatiile principale restante la data de 30 septembrie 2015 se sting pana la data de 31 martie 2016;
– dobanda de intarziere in cota de 45,8% se stinge pana la data de 30 iunie 2016;
– plata impozitelor cu termene de plata cuprinse intre data de 1 octombrie 2015 si 31 martie 2016, pana la data depunerii cererii de anulare a penalitatilor de intarziere;
– contribuabilul sa aiba depuse toate declaratiile fiscale;
– contribuabilul depune cererea de anulare a accesoriilor pana la data de 30 iunie 2016.
Prin obligatii de plata restante la 30 septembrie 2015 se intelege:
– obligatii de plata scadente pana la data de 30 septembrie 2015;
– diferentele de obligatii de plata principale si accesorii prin decizie de impunere comunicate pana la data de 30 septembrie 2015;
– orice alte obligatii inscrise in titluri executorii emise potrivit legii si existente in evidenta organului fiscal in vederea recuperarii la data de 30 septembrie 2015.
Cererea de anulare a accesoriilor, inscrise in decizii de impunere emise urmare unei inspectii fiscale in derulare la data intrarii in vigoare a Ordonantei, se depune in termen de 90 de zile de la comunicarea deciziei de impunere.
In situatia inspectiilor fiscale ce urmeaza a incepe dupa intrarea in vigoare a OUG nr. 44/2015 (21 octombrie 2015), pentru a beneficia de facilitatile Ordonantei, contribuabilii trebuie sa depuna declaratii rectificative in cel mult 10 zile de la data intrarii in vigoare a Ordonantei.
Contribuabilii care intentioneaza sa beneficieze de anularea obligatiilor de plata accesorii pot notifica organul fiscal competent, pana cel mai tarziu la data depunerii cererii de anulare a accesoriilor.
Contribuabilii care au notificat organul fiscal si au infiintate popriri pot efectua plata sumelor inscrise in adresele de infiintare a popririi din sumele indisponibilizate.
In cazul obligatiilor de plata datorate bugetelor locale, prevederile Ordonantei se aplica daca consiliul local stabileste, prin hotarare, aplicarea acestor prevederi. Anularea vizeaza o cota de pana la 73,3% din majorarile de intarziere, datorate ca urmare a neachitarii la termen a obligatiilor de plata restante datorate bugetelor locale.
In termen de 30 zile de la intrarea in vigoare a Ordonantei, se va aproba procedura efectiva de punere in aplicare, prin publicarea unui ordin al ministrului finantelor publice.[:en]OUG nr. 44/2015 regarding the granting of tax incentives, was published into Official Gazette no 785/21.10.2015
The main provisions are:
The late payment penalties and a share of 54.2% of interest, corresponding to principal payment obligations outstanding on 30 September 2015 is cancelled if the following conditions are met:
– all the main obligations outstanding on 30 September 2015 are paid until 31 March 2016;
– late payment interest of 45.8% is paid until 30 June 2016;
– payment of taxes with deadlines between 1 October 2015 and 31 March 2016 until the date of application for cancelling of late payment penalties;
– the taxpayers should have filed all tax returns;
– the taxpayer submits application for cancellation of accessories until 30 June 2016.
Outstanding payment obligations on 30 September 2015 means:
– obligations due until 30 September 2015;
– differences in the main and accessory payment obligations by tax decision communicated until 30 September 2015;
– any other obligations provided by executory titles issued according to the law and existing in evidence of the tax authority for recovering on 30 September 2015.
The request for cancelling of accessories, included in the tax decisions issued following a tax audit in progress at the effective entering into force of the Ordinance shall be filed within 90 days after the tax decision is communicated to the taxpayer.
In case of tax audits that begin after the entry into force of OUG no. 44/2015 (i.e. 21 October 2015), in order to benefit from the facilities of the Ordinance, taxpayers must submit corrective statements within 10 days from the effective entering into force of the Ordinance (i.e. until 30 October).
Taxpayers who intend to benefit from cancellation of obligation to pay accessories can notify the relevant tax authority, no later than the date of application for cancelling of accessories.
Taxpayers who have notified the tax authorities and have deductions may pay the amounts written in the addresses of deductions from the amounts seized.
For payment obligations due to local budgets, the Ordinance provisions applies if the local council establishes by decision the application of those provisions. Cancellation targets a rate less than 73.3% from late payment interest and penalties, due to nonpayment in due time of outstanding payment obligations owed to local budgets.
Within 30 days from the entry into force of the Ordinance, an order issued by the Minister of Public Finance will approve the effective procedure for implementation.[:]

Share this post