If a taxpayer files a Form 177 to remit the sponsorship difference to the sponsorship beneficiaries, and subsequently files an adjustment to reduce the amount of tax paid and, as a result, the amount that he would have been entitled to remit to the sponsorship beneficiaries, then that taxpayer is required to pay an additional up to of the state budget, the amount that was redirected. This follows from the Train Ordinance (OG 168/2022), according to fiscal consultant Adrian Benzi.

It follows that an effective restitution procedure will be approved by order of the President of ANAF.

In addition to what HotNews.ro wrote over the weekend (regarding OUG Trenuleț), according to Bența, due to this regulation:

• It is reiterated that health insurance contributions and medical services in the form of a subscription are not subject to taxation in the amount of EUR 400 per year under the terms of the new procedural changes introduced by OG no. 16/2022 – the monthly limit of 33% of the total salary will not be exceeded;

• It is reiterated that the seven tax-free incomes from wages, provided as a percentage of 33% of wages, as regulated by OG no. 16/2022 also applies to military balances;

• The concept of “merchant – buyer-reseller of electric energy” with own consumption of no more than 1% of the purchase of electric energy when applying the reverse charging measure to the supply of electric energy to this economic entity has been reformulated;

• Another important change is the extension until December 31, 2023, of equipping business entities that supply goods or provide services through vending machines with electronic fiscal machines.