Annulment of the tax obligations relating to the reclassification of gift vouchers

All principle and accessory tax obligations, unpaid by 27.02.2023, established by the tax authority through a tax assessment decision issued and communicated to the taxpayer as a consequence of a change of classification – from the category of income derived from other sources to that of income derived from salaries and assimilated salaries – of gift vouchers received by individuals from persons other than employers are to be annulled (including those distributed by employers on behalf of income payers).

The annulment of tax obligations applies to:

• the period 26.05.2006 to 31.12.2020 – for gift vouchers regulated for under Law 193/2006;
• the period 01.01.2019 to 31.12.2020 – for gift vouchers regulated for under Law 165/2018.

If the abovementioned fiscal obligations were already settled by means of payment, compensation, enforced execution, or dation in payment, they will then be refunded to taxpayers upon submission of a request within the general statute of limitations period of 5 years.

The annulment of these fiscal obligations will be carried out ex officio by the fiscal body or, as the case may be, upon the taxpayer’s request, within 30 days as of 27.02.2023.

Any tax assessment decisions issued by the fiscal body but not communicated to taxpayers by 27.02.2023 will be revoked.

The application procedure for these provisions is to be issued by order of the President of the National Agency for Fiscal Administration within 30 days as of 27.02.2023. 

Source: Law 43/2023 on the annulment of tax obligations, published in the Official Gazette, Part I, no. 163 of 24 February 2023.