Amendments to Government Emergency Ordinance no. 107/2024

Government Emergency Ordinance no. 107/2024 (GEO no. 107/2024), which includes provisions on tax amnesty, has undergone a series of modifications as a result of Government Emergency Ordinances and Orders introducing new provisions and clarifications with respect to the application procedure as published in the period September-October 2024.

a) Legal entities
• For debtors in insolvency proceedings, special/judicial administrators are obliged to request the approval of the creditors, in accordance with the provisions of Law no. 85/2014 regarding insolvency and insolvency prevention procedures, in order to apply for amnesty.

b) Individuals:
• Debtors who receive final tax decisions ex officio for income related to the years 2019 and 2020 may benefit from tax amnesty provided they meet the following cumulative conditions:
– settlement of all principal obligations set out in the tax decision by the legal payment deadline, as per Law no. 207/2015 (Fiscal Procedure Code);
– submission of the ancillary tax cancellation request within 90 days of communication of the tax decision.
• Additional cases in which tax amnesty can be granted:
– in the event of the definitive annulment of the fiscal administrative document establishing the obligations subject to amnesty, as part of the contestation resolution procedure as well as the judicial procedure, where the issuance of a new fiscal administrative document has been requested;
– in the event that, after the tax attestation certificate has been issued, the tax authority discovers the existence of budgetary obligations not included in it;
– for principal obligations such as fines and court expenses, not including those arising from criminal offences.
• The amounts due can be paid to Compania Naţională Poşta Română S.A, which is responsible for printing, enclosing and sending to the taxpayer the informative documents necessary when applying for tax amnesty, etc.

Amendments applicable to both legal persons and individuals:
• The ancillary annulment may be also applied in the case of principal obligations relating to national public funds related to European funds;
• Debtors benefiting from payment deferral only for ancillary budgetary obligations may have these cancelled without being required to pay them anymore.

Source: Government Emergency Ordinance no. 112/2024 regarding the modification and supplementation of certain normative acts, Government Emergency Ordinance no. 116/2024 concerning certain measures regarding the information, communication and collection system for budgetary obligations subject to the measures for the cancellation of certain budgetary obligations as provided for under Government Emergency Ordinance no. 107/2024, Order no. 6,410/2024 and Order no. 6,438/2024 regarding the modification and supplementation of the Procedure for the cancellation of certain budgetary obligations.