In the Official Gazette no. 403 dated May 23, 2019, GOVERNMENT EMERGENCY ORDINANCE no. 31 of May 14, 2019 was published, concerning the granting of certain tax incentives and amending and supplementing Law no. 227/2015 on the Tax Code, supplementing Government Emergency Ordinance no. 11/2018 for the adoption of certain budgetary measures, and amending the Framework Law no. 153/2017 on the remuneration of staff paid from public funds.
By derogation from the provisions of art. V para. (3) of Government Emergency Ordinance no. 89/2018 on certain fiscal-budgetary measures, approved with amendments and supplements by Law no. 13/2019, for amounts due as established by annual assessment decisions issued and communicated by the competent tax authority between March 15, 2019 (inclusive) and the date of entry into force of this emergency ordinance (inclusive), for the finalization of the individual health insurance social contribution owed by individuals for the periods 2014–2017, the payment deadline is 120 days from the date of entry into force of this emergency ordinance.
For early payment of the amounts referred to in para. (1), a 10% discount on these amounts is granted if they are paid in full within 60 days from the date of entry into force of this emergency ordinance.
By derogation from the provisions of art. V para. (3) of Government Emergency Ordinance no. 89/2018, approved with amendments and supplements by Law no. 13/2019, for amounts due as established by annual assessment decisions issued and communicated by the competent tax authority after the date of entry into force of this emergency ordinance, for the finalization of the individual health insurance social contribution owed by individuals for the periods 2014–2017, the payment deadline is 120 days from the date of communication of the assessment decision.
For early payment of the amounts referred to in para. (3), a 10% discount on these amounts is granted if they are paid in full within 60 days from the date of communication of the assessment decision.
The value of the discount reduces the amounts due referred to in para. (1) and (3).
The procedure for applying the provisions of para. (1)–(5) shall be approved by order of the Minister of Public Finance, at the proposal of the National Agency for Fiscal Administration, to be issued within 30 days from the date of entry into force of this emergency ordinance.
The health insurance social contribution, as well as the accessory tax obligations related thereto, established by assessment decision issued and communicated to the taxpayer, are cancelled in the case of individuals whose health insurance social contribution calculation base was increased to the level of the gross minimum wage, or, as applicable, to the value of twelve gross minimum wages, for the fiscal periods from July 1, 2015 to December 31, 2017, pursuant to Law no. 571/2003 on the Tax Code, as subsequently amended, or Law no. 227/2015 on the Tax Code, as subsequently amended.
In cases where the tax authority has not issued an assessment decision for tax obligations and accessories of the nature described in para. (1) for the fiscal periods from July 1, 2015 to December 31, 2017, no such decision shall be issued.
The provisions of para. (1) and (2) also apply to persons who did not earn income during the fiscal period from July 1, 2015 to December 31, 2017, for whom the health insurance social contribution calculation base established pursuant to Law no. 571/2003, as subsequently amended, or Law no. 227/2015, as subsequently amended, is the gross minimum wage, with the exception of those who opted to pay contributions pursuant to the provisions of Law no. 112/2016 approving Government Emergency Ordinance no. 41/2015 amending and supplementing certain normative acts, as well as regulating certain budgetary measures.
The cancellation of tax obligations as provided in art. 2 is carried out ex officio by the competent tax authority, by issuing a decision to cancel tax obligations, which is communicated to the taxpayer.
In cases where, prior to the entry into force of this emergency ordinance, the competent tax authority has issued but not yet communicated the assessment decision establishing obligations of the nature described in art. 2, it shall no longer communicate the assessment decision, and the tax obligations shall be removed from the individual taxpayer analytical records on the basis of a cancellation statement.
The procedure for applying the provisions of art. 2 and 3 of this emergency ordinance shall be approved by order of the Minister of Public Finance, at the proposal of the National Agency for Fiscal Administration, to be issued within 30 days from the date of entry into force of this emergency ordinance.
In order to ensure the funds necessary for the refund of the special tax on passenger cars and light commercial vehicles, the vehicle pollution tax, the tax on pollutant emissions from motor vehicles, and the environmental stamp duty for motor vehicles, as provided by Government Emergency Ordinance no. 52/2017, approved by Law no. 258/2018, as subsequently amended, amounts may be allocated from the state budget, through the budget of the Ministry of Environment, from a separate expenditure line, to supplement the Environment Fund budget.