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Pursuant to Article 11 of Law No. 33/2017 “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 taxpayer that is under process of administrative appeal or court process for tax liabilities, shall be subject to the remission procedure if he resigns from the administrative appeal or from the right to lodge a claim/appeal/recourse at any stage and phase of the trial at the competent administrative court.
Therefore, the taxpayers involved in an appeal procedure, that would like to benefit from this law, they should first submit at the respective Regional Directorate of Taxes, the act of resignation from the administrative appeal or the right to lodge a claim/appeal/recourse.
The acts of resignations shall then be sent from the Regional Directorates at the address of the relevant structures of the General Directorate of Taxes, in order to be included in the automatic remission carried out in the system.