Vehicle Tax Returns. Government Emergency Ordinance

Ioana-Cătălina Barbu

On Monday, the 7th of August 2017, Government Emergency Ordinance no. 52 was published in the Official Journal of Romania, Part I, no. 644 for special vehicle tax return, vehicle pollution tax, vehicle-derived air pollution emission tax, and vehicle environment stamp.

Government Emergency Ordinance no. 52/2017 regulates the tax return through administrative channels upon request.

The Ordinance refers to taxpayers who paid:

  1. The special tax for motor cars and motor vehicles – art. 2141 – 2143, Law no. 571/2003, Fiscal Code
  2. The vehicle pollution tax – Government Emergency Ordinance no. 50/2008, adopted with amendments through Law no. 140/2011
  3. The vehicle-derived air pollution emission tax – Law no. 9/2012,
  4. The vehicle environment stamp – Government Emergency Ordinance no. 9/2013, adopted with amendments and completion through Law no. 37/2014,

These provisions apply to those who have not benefitted from tax return before the respective Emergency Government Ordinance came into force; a written request must be made to the competent fiscal centre until the 31st August 2018. The tax returns and the related interest are due for the period between the date of collection and the date of return.

The application model is to be approved, through joint order, by the Ministry of Environment, and the Ministry of Public Finance, within 15 days from the Ordinance’s entry into force, and within 60 days from the methodological norms for enforcement within 60 days from the Ordinance’s entry into force.

The tax return amounts are based on the competent fiscal body issued decisions, pursuant to the provisions of Law no. 207 / 2015, as follows:

  1. for special vehicle tax return, vehicle pollution tax, and vehicle-derived air pollution emission tax, during the period 1st January 2018 – 31st December 2018;
  2. for the vehicle environment stamp, during the period 1st September 2018 – 31st March 2018.

The tax return applications are to be settled by the competent central fiscal body. Tax payers may appeal within 45 days of the decision’s communication. [source]


Ioana-Cătălina Barbu

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