Tax Alert – March 2023

Law no. 43/2023 for cancellation of some tax obligations

In the Official Gazette no. 163 from 24 February 2023 it was published the Law no. 43/2023 which entered into force on February 27th.

The most important provisions are the following:

For the income from gift vouchers obtained by natural persons from persons other than the employer, until December 31, 2020, and initially considered income from other sources and then reclassified by the tax authority as income from wages, the main tax obligations are cancelled, as well as the unpaid accessories. The cancellation shall be made ex officio, through a cancellation decision, communicated to the taxpayer. 

  • Cancellation is also valid if the employer received the gift vouchers and distributed them to its employees in its own name.
  • The tax authority will no longer issue tax decisions for periods prior to 31.12.2020 and will no longer reclassify income from gift vouchers obtained by individuals from persons other than the employer, from income from other sources, as income from salaries or assimilated to salaries.
  • As regards the taxpayers who have already paid the difference representing the tax liabilities or accessories, they have the possibility to request a refund of these amounts.
  • The cancellation of tax obligations will be made ex officio or upon request, by communicating the Cancellation Decision, within 30 days from the date of entry into force of this law.
  • If the tax authority has issued a tax decision prior to the entry into force of this law, but did not communicate it to the taxpayer, it will no longer communicate it and will deduct the liability from the taxpayer record.
  • Within 30 days from 27 February, the President of NATA will issue an order approving the procedure and the modalities of refunding the amounts already paid.