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The tax amnesty procedure in the case of taxes to the Environment Fund

In this issue:

Application of the tax amnesty in the case of taxes to the Environment Fund


On May 25, 2020, it was published in the Official Gazette no. 436 Order no. 1058, approving the procedure and the forms used for the application of chap. II of the Government Ordinance no. 6/2019 on the establishment of fiscal facilities.

The tax amnesty procedure applies to:

  • main fiscal obligations representing taxes, contributions and other amounts due to the Environment Fund;
  • ancillary obligations related established by:
          a) tax returns;
          b) imposing decisions;
          c) decisions regarding the ancillary fiscal obligations;
          d) any other documents establishing amounts due to the budget of the Environment Fund.

The fiscal facilities granted by the Environment Fund Administration are the following:

  • postponement of the payment of the ancillary payment obligations that remained unfulfilled at the date of issuing the fiscal attestation certificate;
  • cancellation of ancillary payment obligations.

The categories of ancillary payment obligations that may be subject to tax facilities are the following:

    a) interest / late payment penalties;
    b) late payment penalties/penalties for failure to declare/penalties;
    c) any other ancillary payment obligations.

The order contains both the procedure for canceling the ancillary payment obligations and the standard forms to be used: notification regarding the intention to benefit from the cancellation of the ancillary payment obligations, request for cancellation of the ancillary payment obligations.


How does the above influence the activity of your company?

We recommend that you consider whether your company is in one of the situations described above, to  determine the possibility to benefit from the tax amnesty

Our team is at your disposal with the analysis and the assessment of the potential financial benefits for the company.

Prepared by:
Daniela Neagoe – Senior Manager, Taxe indirecte
Mihai Petre –  Director, Indirect Tax
For additional information, please contact:
Alex Milcev – Partner, Tax & Law Leader Romania
Ernst & Young SRL
Bucharest Tower Center Building,
22nd Floor, 15-17 Ion Mihalache Blvd.,
Sector 1, 011171, Bucharest, Romania
Tel: (40-21) 402 4000, Fax: (40-21) 310 7124
Email: office@ro.ey.com
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