Businesses' liabilities and fines are forgiven - "fiscal peace" package/ How will the scheme work and who benefits?
From January 1, 2026, all unpaid tax liabilities, direct or indirect, that belong to tax periods up to December 31, 2014 will be completely erased. The draft law that paves the way for "fiscal peace" excludes social security and health insurance contributions from these liabilities.
Also, according to the draft, administrative penalties (fines and late fees) for social and health insurance that belong to tax periods until December 31, 2014, which result in being registered in the taxpayer's account, including the self-employed in agriculture, but excluding the contribution, will be eliminated.
But in the case where the principal has been paid and the taxpayer has only unpaid fines and late payment interest on his account, the fines and late payment interest are waived.
As for tax obligations, with the exception of social and health insurance contributions, which belong to the tax periods from January 1, 2015 to December 31, 2019, a different scheme will be applied.
Thus, 50% of the tax liability will be extinguished if the remaining 50% of the tax/fee/fee is paid all at once by 30.6.2026.
25% of the tax liability is extinguished if the remaining 75% of the tax/fee/fee is paid in equal monthly installments by 31.12.2026.
In both of the above cases, fines and late payment interest for the relevant periods are completely waived.
In the case where the principal has been paid and the taxpayer has only unpaid fines and late payment interest in his account, the fines and late payment interest are waived.
On the other hand, fines and late fees for obligations pertaining to the tax periods from January 1, 2020 to December 31, 2024 will be waived provided that the tax/fee/fee for the relevant period is paid by 31.12.2026.
Referring to the draft law, administrative penalties (fines and late fees) for social and health insurance that belong to the tax periods from January 1, 2015 to December 31, 2024, which result in being registered in the taxpayer's account, including the self-employed in agriculture, on the condition that 100% of the contribution is paid, within 31.12.2026, are abolished.
Other tax liabilities are also subject to deletion, according to this law, regardless of the tax period to which they belong, such as: taxes/fees/fees/delay interest and administrative penalties for taxpayers who are natural or legal persons who are deregistered in the Central Tax Registry or by court decision or who are deregistered in the tax administration until 31.12.2024;
Tax penalties automatically calculated by the system for failure to file on time, including penalties related to the deadline for employees to file.
Fines for failure to file on time for undelivered declarations, pertaining to periods up to 31.12.2024, provided that any undelivered declaration is submitted by 30.06.2026.
Fines for late submission of the decision on the allocation of the result and late submission of the applied financial statements, calculated until 31.12.2024.
Fines and interests generated in the system, from changes to payrolls for past periods, resulting from the implementation of a legal or sub-legal act with retroactive effect, or the implementation of a final court decision.
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