The deadline for submitting the applications for the cancellation of accessory liabilities related to main tax obligations to the general consolidated budget
ANAF recalls that the date of 30.06.2016, inclusive, represents the deadline for submitting the applications for the cancellation of accessories related to main tax liabilities to the general consolidated budget, administered by ANAF, outstanding by as at September 30, 2015.
Furthermore, ANAF informs taxpayers that the date of June 30, 2016 inclusive, represents the deadline for paying a 45.8% share of the interest related to main tax liabilities outstanding by as at September 30, 2015 inclusive, administered by ANAF.
GEO no. 44/2015 is the normative act that created the legal framework for any taxpayer, either natural or legal person, to have all the taxes and duties paid to date, benefiting from cancellation of the accessory payment liabilities owed, representing:
• late payment penalties• a 54.2% share of interest
• a 77.1% share of late payment liabilities
If all conditions are complied with in order to benefit from the cancellation of share parts of ancillary tax liabilities BUT the application for cancellation is not submitted until June 30, 2016, inclusive, the right to benefit from these tax concessions is lost, even though the intention to benefit therefrom has been notified.
Submission of notification is not sufficient for the cancellation of tax accessories.