Procedure for refund of the amounts paid as legal fees stamp

In the National Gazette of Romania, part I, no. 68 from the 28th of January 2014, has been published the Order of the Minister of Public Finance and the Minister of Regional Development and Public Administration no. 1918/2013/65/2014 for approving the Procedure for refund of the amounts paid as legal fees stamp.

Subject to the amounts paid by the taxpayer in respect of legal fees, stamp duty, provided by GEO no. 80/2013 on judicial stamp to the competent courts, the Ministry of Justice or the Prosecutor’s Office HCCJ settled the amount due to be refunded upon request.

Determine the amounts to be refunded shall be made by the court, and compensation and / or restitution is made / made ​​by the competent tax authority of the share of the tax that is due.

In order to refund stamp duty, requesting taxpayer filed within the statutory period of limitation of the right to request refund within a period of five years from January 1 of the year following that in which the right arose to return the original to the registration administrative unit, refund request addressed to the competent court. The applicant shall sign the application for refund full name / name, residence tax, tax identification code, how to refund money: bank account, cash or money order, as appropriate, and attached document judicial stamp duty payment .

For corporate applicants, repayment of amounts due shall be made only by bank transfer to the account specified in the application for refund, and if the individual applicants, the refund will be made ​​to the bank account indicated by the request for refund, in cash, for amount approved by the court below 500 lei, or by postal order.

Later than 3 working days from the date of filing, the tax authority competent transmits to the local tax authority subordinate NAFA request of the applicant, the decision of the competent court and document stamp tax payment records, copy, and certifying that the amount in question has been received and has not been returned in the original.

Certification of payment transaction judicial stamp duty is performed by the local tax authority, by the form “Address Confirmation of the amount paid by way of judicial taxes due to state budget.”

Norm act regulates in detail:
– procedure for refund of the share of judicial tax that is revenue of the local budget;
– procedure for refund of the share of judicial tax that is revenue of the state budget.

:: The source:

Ingrid-Andra BUSUIOC

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