Amnesty was granted to those who came under the “hit” of NANF since 2019, when the tax office took advantage of the vagueness of the law. Klaus Ioannis signed the law sent by the Parliament and it is to be published in the Official Gazette

The tax office took advantage of the uncertainty of the law in 2019 to launch a thematic campaign of checks of the tax regime in terms of income tax and social contributions for gift vouchers purchased by companies.

HotNews.ro writes about this topic. It is not known who had to pay the contributions: the company that gave or the company whose employees received the vouchers?

During a conference organized in 2020 by PwC Romania, the event was attended by the then head of ANAF, Mirela Kelugarianu, who boasted about what she discovered and the sanctions she imposed, as well as Doru Dudash, director general of the Ministry of Public Finance. (MFP), who believed that in such a case, the tax office should have asked the specialists who drafted the law before starting inspections.

*Later, Dudash left the ministry

Essentially, the Ministry of Finance then admitted that ANAF had made a mistake in its interpretation of the law.

What the Gift Voucher Amnesty Act Says, Released by Johannis

In accordance with the law, the difference in the main tax obligations, as well as the related accompanying tax obligations, established by the tax authority in the adopted tax act and brought to the attention of the taxpayer, as a result of reclassification from the category of income from other sources to the category of income from wages and income equivalent to wages from gift vouchers received by individuals from persons other than employers, for tax periods from the date of entry into force of the Law (No. 193) /2006) and in accordance with Law No. 165/2018 until December 31, 2020 including and unpaid until the date of entry into force of the law.

The cancellation applies even if the gift vouchers were provided by the taxpayer to the employer of individuals for distribution to their employees on behalf of the taxpayer.

The fiscal authority shall not reclassify wage income and wage-related income for gift certificates received by individuals from non-employers and shall classify

to the category of income from other sources and does not make a tax decision in connection with such reclassification, for the period up to and including December 31, 2020.

Discrepancies in the main tax obligations and/or additional tax obligations established by the fiscal authority through a tax decision issued and brought to the attention of the taxpayer, as a result of reclassification of amounts repaid by payment, compensation, enforcement or tax payers are reimbursed for tax periods up to and including December 31, 2020. Refunds are made at the taxpayer’s request.

The application procedure, as well as the methods of returning the amounts provided, are approved by the order of the president of the National Agency for Fiscal Administration, which is issued within 30 days.

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