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Pursuant to the Law “On the payment and partial deletion of tax liabilities, customs duties, and the removal from circulation of the transport vehicles” and Instruction of the Ministry of Finance for its implementation, regarding the conditional deletion of liabilities for January 2011-December 2014, the General Directorate of Taxes would like to clarify as follows:
Then they can go to any second level bank to make the payment only for the principal liability related to duties/taxes/fees/contributions. As soon as the tax system will recognize the payment of the liability, it shall execute the deletion of fine and late payment interests related to it. In order to familiarize with the types of liabilities that benefit from conditional deletion, please also visit our official website under the section “Legislation/Acts 2017”.
We would kindly remind that the taxpayers will benefit from conditional deletion of liabilities if they pay the principal liability by 31/12/2017.