Who benefits from the forgiveness of local taxes and fees? - From obligations on the building, land and use of public spaces
The Law on the Forgiveness of Obligations, which entered into force at the beginning of this year, exempts businesses from unpaid taxes, local fees and fines.
But who benefits from this law? According to the law, all entities registered in the active, passive or deregistered register for tax obligations to the local tax administration will be beneficiaries.
Specifically, referring to Article 6 of the law, for unpaid local taxes/fees belonging to the tax periods from January 1, 2015 to December 31, 2019, 50% of the local tax or fee is forgiven, if the remaining 50% is paid all at once within 30.6.2026.
Also, 25% of the local tax/fee is waived if the remaining 75% of the tax/fee is paid by 31.12.2026.
But in both cases, if a business pays 50-75% of the principal obligation, the fines and late fees for the relevant periods are completely waived.
In the case where the principal has been paid and the taxpayer has only outstanding fines and late interest on his account, all fines and late interest are waived.
For the 2020-2024 tax period, fines and late interest are fully waived if local obligations are paid within 2026. While any obligation before 2014 is automatically deleted.
This law does not benefit entities that have been convicted by a final court decision or are in judicial proceedings or criminal investigation for offenses in the tax or customs field.
But what are the local obligations that are part of the amnesty law? Among the main taxes and fees are building tax; land tax; agricultural land tax; hotel accommodation tax; temporary educational infrastructure tax; table tax; cleaning fee; fee for the use of public space, etc.
According to the law, by January 31, 2027, the relevant bodies shall publish on the institution's official website the complete list of 3,000 taxpayers/entities that have resulted in the largest write-off/extinguishment of liabilities. In any case, the list shall include all entities whose liabilities have been written off in an amount not less than 5 million lek.
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