ERNST & YOUNG SRL

  |  2015-07-22

Law on the cancellation of certain tax obligations

Law no. 209/2015 on the cancellation of certain tax obligations published in the Official Gazette no. 540 of 20 July 2015.

Tax Alert

Independent activities


For the periods up to 1 July 2015, the tax differences and the related late payment interest and penalties for income derived from an activity reassessed as a dependent activity, set and communicated by the tax authorities through a tax decision and unpaid by the taxpayer until the Law enters into force, are being cancelled.


Also, the tax authorities will not reassess an activity as a dependent one and will not issue a tax decision in this respect for periods prior to 1 July 2015.


Delegation and secondment allowances


For the periods up to 1 July 2015, the tax differences and the related late payment interest and penalties for reassessed delegation and secondment allowances received by employees for their activities undertaken outside Romania, set and communicated by the tax authorities and unpaid by the taxpayer until the Law enters into force, are being cancelled.


Also, the tax authorities will not reassess the nature of such allowances and will not issue a tax decision in this respect for periods prior to 1 July 2015.

 

VAT


For the periods up to 1 July 2015, the VAT differences and the related late payment interest and penalties for income derived from intellectual property rights as a result of exceeding the threshold and not registering as a VAT payer, set and communicated by the tax authority through tax decision and unpaid by the taxpayer, until the Law enters into force, are being cancelled.


For periods prior to 1 July 2015, the tax authority does not issue tax decisions for tax liabilities and accessories having the nature of the ones above.


In case the taxpayer has exercised, based on the law, its deduction right in the first VAT return submitted after the issuance of the tax decision, only the tax accessories related to the VAT differences will be cancelled.


Health insurance contributions


For the period 1 January 2012 – 30 June 2015, health insurance contributions and the related late payment interest and penalties due from individuals whose monthly income calculation base is below the minimum gross salary per economy, set and communicated by the tax authorities through a tax decision and unpaid by the taxpayer until the Law enters into force, are being cancelled.


Also, the tax authorities will not issue any similar tax decisions for periods between 1 January 2012 – 30 June 2015.


The above provisions are also applicable to individuals with no income for whom the minimum gross salary per economy represents the health insurance calculation base.


General provisions
The cancellation of the above mentioned tax obligations is performed ex officio by the tax authorities which will issue a tax decision for such cancellation to be further communicated to the taxpayer.


The tax decisions issued by the tax authorities and not communicated to the taxpayer will no longer be communicated and the tax authorities will reconcile their records.


The implementation procedure shall follow within 30 days since the law comes into force.


The Law’s provisions come into force after 3 days of publication in the Official Gazette.

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