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Tax alert no. 21 - Order no. 1369/2019
3 min. de citit
In this issue:
The procedure for granting tax incentives for the electronic submission of the annual tax return as well as for the anticipated payment of the tax obligations declared in 2018
Order no. 1369/2019 for the approval of the Procedure for granting tax incentives for the electronic submission in 2018 of the annual tax return regarding the income tax and the social contributions due from the individuals as well as for the anticipated payment of the fiscal obligations declared in the year 2018 through the annual statement
The NAFA Order mentioned above was recently published on 12 June 2018 in the Official Gazette no. 479, regarding the grant of the incentives for the electronic submission of the annual statements for 2018 and for the anticipated payment of the tax obligations declared in 2018.
Bonuses will be granted ex officio by the central fiscal body as follows:
1. A 5% incentive on the declared tax liabilities related to the estimated income in 2018, if until 15 December of 2018, at least 95% of the 2018 tax liability was paid.
2. A 5% incentive on the declared tax liabilities, related to the income realized in 2018, if the following conditions are cumulatively fulfilled:
- the annual statement was submitted electronically by 31 July 2018;
- the payment until 31 July 2019 inclusive, of the difference between the declared tax liability for the income realized in 2018 and the 5% incentive.
3. To benefit cumulatively from the abovementioned incentives, the taxpayer must pay the difference between the declared tax liability for the income realized in 2018, the amount of the incentive for the advance payment and the amount paid up to 15 December 2018.
4. The bonuses referred to above shall be granted cumulatively also in the case where at least 90% of the declared tax liability has been paid up to 15 December 2018 inclusive for the estimated income in 2018 and the annual statement was submitted electronically by 31 July 2018, by the following categories of individuals:
- who obtained in 2018 annual income and who filed only the “Unique” annual statement as per Article 120 of the Tax Code;
- who earned private income in 2018 and who opted for voluntary coverage for social insurance purposes or who have an obligation to insure themselves because they have exceeded the ceiling of 12 gross minimum wages per country in 2018 (which fall under the provisions of Article 151, paragraph (16) - paragraph (19) of the Tax Code), as well as those who have obtained private income and have the obligation to insure themselves for health insurance purposes (which fall under the provisions of Article 174, paragraph (16) - paragraph (19) of the Fiscal Code).
The tax authorities shall prepare a report proposing the approval of the granting of the incentives as well as the decrease of their value from the tax records, to which shall be added the list of eligible taxpayers.
If the above conditions are not met, the central fiscal body will notify regarding the non-granting of incentives only the individuals who are enrolled in the Virtual Private Space.
Individuals who have paid in full the amount of tax obligations without prior application of incentives may request the reimbursement of sums overpaid through an application to the central tax authorities according the fiscal provisions in force.
Corina Mîndoiu, Director, Income tax and social charges