In accordance with Law No. 72/2022, an amnesty and cancellation of some tax liabilities arising as a result of reclassification by tax inspection groups of amounts received by employees in the form of per diems, travel allowance, travel allowance, etc. was adopted. from tax-free income.

This law prohibits tax authorities from conducting audits of amounts received by employees in the form of per diems, travel allowances, travel allowances, mobility provisions, etc.

However, the law allows tax reclassification of these amounts if the labor inspectorate determines that these amounts are NOT per diems, travel allowances, travel allowances, mobility provisions, etc.

The Labor Inspectorate is obliged to cooperate with the National Fiscal Administration in case of such reclassification situations, and Joint Order No. 1429/874/2023, adopted by the Ministry of Labor and the Ministry of Finance, adopts this joint procedure, which is relatively simple to apply.

Basically, the procedure consists of the following steps:

• 1. The labor inspectorate, through territorial inspections, carries out inspections on its own topics or at the request of other bodies, as well as in the event that some amounts collected by employees are not per diems, compensation for business trips, business trips. allowances, mobility provisions, etc., they will draw up control protocols with the findings and, if necessary, apply sanctions;

• 2. Corresponding protocols will be transferred within 45 days to the National Agency of Fiscal Administration;

• 3. The National Agency for Fiscal Administration applies procedures for the reclassification of non-taxable amounts into wage income on the basis of documents found by the labor inspectorate and issues administrative and fiscal documents based on the results of fiscal reclassification;

Note: these administrative-fiscal acts are subject to the obligation to notify the taxpayer, and he can appeal in accordance with the Fiscal-Procedural Code.

• 4. In a situation where staff authorized by ANAF carry out spot checks, carry out risk analysis and discover that workers are being paid sums in the form of per diems, delegation allowances, travel allowances, mobility provisions, etc. and takes into account that these are NOT tax-free incomes, will contact the territorial labor inspectorates with a request to conduct checks of these amounts. The term of notification of territorial labor inspections is no more than 15 working days from the date of completion of the risk analysis or from the date of drawing up the act of unscheduled inspection;

• 5. After notification, the labor inspectorate conducts the necessary inspections and follows this procedure.

Note: Law No. 72/2022 amnesties potential tax reclassifications for the period until April 3, 2022. Therefore, only those amounts received by employees in the form of daily allowances, travel allowances, travel allowances, mobility provisions etc. can be subject to this procedure. after that date.