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Annulment of tax obligations

In the Official Gazette of Romania, Part I, no. 542 dated 21 July 2015 was published Law no. 209/2015 regarding the annulment of certain tax obligations.

The new law eliminates the differences of main tax obligations and their accesory tax obligations, established by the tax authority through the tax decision issued and communicated to the taxpayer, as a result of the reconsidering an activity as dependent, for tax periods up to 1 July 2015 and not paid until the entry into force of the new law.

Among other categories of annulled tax obligations are the following:

– the differences between the main tax obligations and / or the accesory tax obligations set by the tax authority through the tax decision issued and communicated to the taxpayer, as a result of the reclassification of the amounts representing the salary received during delegation and detachment by employees who worked within the territory of other countries, corresponding to fiscal periods up to 1 July 2015 and not paid until the entry into force of the new law;

– the differences in VAT corresponding to the income from intellectual property rights, as well as accessory tax obligations, established by the tax authority through the tax decision issued and communicated to the taxpayer as a result of exceeding the threshold and failing to register as a VAT payer, for periods prior to 1 July 2015 and not paid until the entry into force of the new law;

– the health insurance contribution, as well as accessory tax obligations, established by the tax authority through the tax decision issued and communicated to the taxpayer, payable by persons for whom the monthly basis for the calculation of the contribution of health insurance is lower than the gross minimum wage in the country, for fiscal periods between 1 January 2012 and the end of the month prior to the one when coming into force of this law and not paid until the entry into force of the new law.

:: The Source: JURIDICE.ro

Adina Elena OPREA
Junior Lawyer

 

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