The main provisions

1. The cancelation of the differences in the main fiscal obligations, as well as the ancillary fiscal obligations related to them, established by the fiscal body through the tax decision issued and communicated to the taxpayer, as a result of the reclassification from the category of income from other sources to the category of income from wages and assimilated to wages, are cancelled, of income from gift vouchers obtained by natural persons from persons other than employers, for the fiscal periods since the entry into force of Law no. 193/2006 regarding the granting of gift vouchers and nursery vouchers and, respectively, Law no. 165/2018 regarding the granting of vouchers, further amended and supplemented, and up to and including December 31st, 2020, and unpaid until the date of entry into force of this law.

Important! The cancellation applies even if the gift vouchers were granted by the income payer to the employer of natural persons to distribute them to their employees on behalf of the income payer.

2. The fiscal body does not reclassify income from wages and salary-related income from gift vouchers obtained by natural persons from persons other than their employers and included in the category of income from other sources and does not issue a tax decision in connection with such reclassification, for the period prior to December 31st, 2020, inclusive, specified in point 1.

3. The differences in the main fiscal obligations and/or the ancillary fiscal obligations, established by the fiscal body through a tax decision issued and communicated to the taxpayer, as a result of the reclassification of the amounts provided for in point 1, extinguished by payment, compensation, forced execution or payment, related to fiscal periods up to and including December 31^st, 2020, are returned to taxpayers.

Careful! The refund is made at the request of the taxpayers.

4. The cancellation of the fiscal obligations provided for in point 1 is carried out ex officio, by the competent fiscal body or at the taxpayer's request, as the case may be, by issuing and communicating a decision to cancel the fiscal obligations.

To remember:

- In the event that, prior to the entry into force of this law, the competent fiscal body issued, but did not communicate the tax decision by which it established obligations of the nature of those provided for in point 1, it revokes the tax decision and no longer communicates it and the fiscal obligations are deducted from the analytical records per payer, based on the deduction slip.

- The application procedure, as well as the methods of restitution of the amounts provided for by this law are approved by order of the president of the National Agency for Fiscal Administration, which is issued within 30 days from the date of entry into force of this law.

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