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A reminder to benefit from the Law “On remission” by December 31st

The General Directorate of Taxes would like to remind to all taxpayers that fulfil the legal conditions, to benefit from the implementation of the Law No. 33/2017 by December 31st, 2017.

The 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”, inter alia, stipulates that; taxpayers shall be included in the scope of its implementation provided that fines and late payment interests are deleted upon payment of tax liabilities and liabilities of social securities and health care insurances contributions. These liabilities (principal) shall be paid by 31/12/2017.

  1. For all taxpayers that are included in the scope of implementation of this law, the fines and late payment interests of which appear as outstanding on the date of entry into force of this law, shall be deleted/remitted upon payment by 31/12/2017 of the (principal) liability as per the type of taxes and (principal) liabilities for social security and health care insurances contributions for the tax period 2011-2014.
  2. The entities for which the deletion/remission of liabilities is applied on condition, shall not benefit from the deletion/remission of liabilities if they do not fulfil the conditions by 31/12/2017.
  3. The taxpaying entities that have outstanding liabilities related to the social securities and health care contributions (principal) that belong to the tax periods December 2010 and before, shall pay the liability (principal).
  4. The administrative penalties and late payment interests for social securities and health care insurances that belong to the tax periods December 2010 and before, which appear as registered in the entity’s account, shall be unconditionally deleted/remitted.
  5. The entities entitled to benefit from the provisions of this law, shall exercise this right by 31/12/2017.

More than 28,535 taxpayers have benefited from the process of deletion of liabilities on conditions for 2011-2014 period.

Upon termination of the enforcement of the Law “On remission”, the Tax Administration will immediately take all the measures provided for in the legislation regarding the forced collection of outstanding tax liabilities beginning with blocking the bank accounts, imposing security/mortgage burdens, and in case of failure to fulfil the liabilities, confiscation and seizure of immovable and movable properties.