OUG 8/2015 cancels the taxation of the tip

Law no 186/2015 for approving Emergency Government Ordinance no 8/2015 for amending certain normative acts, was published into Official Gazette no 495/06.07.2015

The law repeals the taxation of tip, as well as the obligation to register the tip on a separate tax receipt.

The obligation to register personal money owned by employees in Personal Cash Register it is repealed.

The obligation of employees to provide to fiscal control authorities, at their request, the cash owned by them, it is repealed.

The following contraventions were repealed:

– for non-issue of tax receipt for the value of tips;
– for failure to prepare Personal Cash Register and for non-registering of employees personal money into the Register;
– for failure by employees of the obligation to provide the control tax authorities with the money found on them.

The provision for failure to return the fine imposed by tax authorities for cash amount not justified with documents, it is repealed when the court cancels the tax contravention imposed.

The Law shall enter into force on 9 July 2015.

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