Law 72/2022: New cancellation of certain tax obligations in Romania | News Flash

In the Official Gazette no. 315/31.03.2022 was published the Law no. 72 for the cancellation of some fiscal obligations and for the modification of some normative acts.

Among the most important fiscal aspects we mention the following:

• Cancellation of differences in main and / or accessory tax obligations as a result of subsequent qualification of amounts representing allowances / any other amounts received during the delegation, secondment or activity in another country, related to tax periods between July 1st, 2015 and the date of entry in force of this law, and unpaid;

• The fiscal body does not include the aforementioned amounts and does not issue a decision for such a reclassification;
• The differences of main and / or accessory fiscal obligations established by the tax decision issued and communicated to the taxpayer extinguished are returned to the taxpayers at their request;
  The limitation period of the right to request the refund of the amounts thus imposed and paid begins to run from the date of entry into force of this law, and the procedure for applying this article is approved by Order of the President of ANAF and is issued within 30 days from the date of entry into force of this law;
• Amendments are made to the Fiscal Code, by introducing a new limitation of the threshold considered to be non-taxable, respectively not included in the tax base for social contributions, for the delegation allowance, posting, including the specific transnational posting, additional benefits received by employees based on the mobility clause, as well as any other amounts of the same nature, other than those granted to cover transport and accommodation expenses, for the part that exceeds the respective non-taxable threshold:
  • Inside the country, 2.5 times the level of stability for the indemnity for the personnel of the public authorities and institutions, within the limit of 3 basic salaries / 3 remunerations established in the legal agreement;
  • Abroad, 2.5 times the legal level established for the daily allowance of the Romanian personnel sent abroad, for temporary assignments within the limit of 3 basic salaries / 3 remunerations established in the legal agreement;
    The threshold for the value of 3 remunerations provided in the legal report is calculated by relating the 3 remunerations to the number of working days in the respective month, and the result is multiplied by the number of days in the period of travel.

The mentioned provisions apply starting with the incomes related to the month following the one in which this law enters into force, respectively May 1st, 2022.