The law on deletion, information on the process of payments for the conditional deletions

Dear taxpayers!

On May 6^th, 2017, the Law No. 33/2017 has entered into force, dated 30/03/2017 “On the payment and deletion/remission of tax liabilities, customs duties, and the removal from circulation of the transport vehicles after the deletion/remission of the tax liabilities”. We kindly remind you that the beneficiaries from this law shall be the taxpayers registered in the active and passive register, apart from those that have been sanctioned by court injunction for criminal offences in the area of taxes and/or customs, in line with the respective legislation.

The GDT would like to inform you that:
•Pursuant to the provisions of the abovementioned law, the Instruction of the Minister of Finance will be approved and published very soon, which will also define more thoroughly the procedures to be followed.
Concurrently, the General Directorate of Taxes has developed an action plan to be implemented by all its structures included in this process. Based on the communication and correspondence up to now, we see that the interest of taxpayers to benefit from the facilities of this law is high, therefore, we would like to remind you that:

• All taxpayers that are included in the scope of this law, provided that their fines and late payment interests are deleted upon payment of the tax liabilities and social securities and health care contributions liabilities, shall be entitled to pay such liabilities (the principal) as of May 8^th, 2017.
  
  •As of Monday, dated May 8^th, 2017, the Tax Administration would like to invite and encourage all taxpayers to exercise their right to benefit from this law, by paying off the financial liabilities required as a precondition by the law.

Upon submission of payments of outstanding liabilities, immediately after and as per their request, the taxpayers shall be granted with the confirmation proving that they have no more obligations against the Tax Administration.

In case of any uncertainties, all taxpayers can come to the offices of the Regional Directorate of Taxes where they are registered.

We remind you that:

The following shall be unconditionally deleted/remitted
 
-Outstanding tax liabilities, that belong to the tax periods December 2010 and prior to that date, apart from the social securities and health care insurances contributions, as well as unless provided otherwise in the law. 
-Administrative penalties (fines) and late payment interests related to social securities and health care insurances, which appear as registered in the entity’s account.

The following shall be deleted/remitted on condition:

Fines and late payment interests that appear as outstanding on the date of entry into force of this law, provided that by 31/12/2017 the full duties/taxes/contributions are paid for:

• tax liabilities that belong to the tax periods January 2011 – December 2014, applied as per the tax type;
• contributions of social securities and health care insurances that belong to the tax periods January 2011 – December 2014;
• outstanding taxes that belong to the tax periods January 2011 – December 2014.
• outstanding tax liabilities (except for social securities and health care insurances, as well as outstanding and self-declared liabilities) of the companies owned 100 per cent by the state, which operate in the energy sector, that belong to the tax periods from 01/01/2011 to 31/12/2013. With reference to the liabilities of these companies for January to December 2014, the fines and late payment interests that appear as outstanding on the date of entry into force of this law, shall be deleted/remitted, provided that by 31/12/2017 the duties/taxes/fees/contributions are fully paid;
• outstanding tax liabilities, except for social securities and health care insurances contributions of companies that operate in the water supply and sewerages sector and are owned 100 per cent by the state, which belong to the tax periods from 01/01/2011 to 31/12/2013.
• Fines and late payment interests related to insurances contributions for these periods shall be deleted/remitted, provided that the contribution is fully paid by 31/12/2017. With reference to the liabilities of these companies for January to December 2014, the fines and late payment interests that appear as outstanding on the date of entry into force of this law shall be deleted/remitted, provided that by 31/12/2017 the duties/taxes/fees/contributions are fully paid.

Thank you!