The procedure for applying the tax amnesty scheme regarding gift vouchers

5. July 2023 | Reading Time: 1 Min

The Romanian authorities have published the Procedure for the cancellation of principal and accessory fiscal obligations established by the tax authorities for companies that have granted gift vouchers to employees of other companies (following the reclassification of income obtained by individuals in the form of gift vouchers from income obtained from other sources to income obtained from wages and salaries).

Principal and/or accessory tax obligations subject to cancellation refers to those additional liabilities established by the tax authority for the period 26.05.2006 to 31.12.2020.

According to the Procedure, the cancellation of the tax liabilities is carried out ex officio (at the initiative of the tax authorities) or on the basis of a request submitted by the taxpayer (using the template included in the Procedure).

Taxpayers who have settled their principal and/or accessory tax liabilities may apply for a refund of the amounts involved within a period of 5 years from the date on which the Gift Voucher Amnesty Act came into force (27.02.2023).

Source: Order of the President of the National Agency for Fiscal Administration no. 906 approving the Procedure for the cancellation of fiscal obligations that may be canceled under Law no. 43/2023 on the annulment of certain fiscal obligations, included on the list prepared and submitted by the control body, as well as the means of reimbursement thereof, as published on 28 June 2023.

Tax & Legal Newsletter June 2023
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