OG 44/2015 – Tax Amnesty for interest and penalties to principal duties paid before end of March 2016


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.