In the transitional and final provisions it is provided, inter alia, the exemption from the payment of extrajudicial stamps, for certificates, or other documents issued by the tax authorities, as well as the mention stating that failure to pay within the deadline the customs fees due, attracts the interdiction of performing customs operations until their full settlement.

In terms of temporal conflict of laws, any reference made through other normative acts to the Government Emergency Ordinance no. 92/2003 regarding the Fiscal Procedure Code, republished, with subsequent amendments, shall be deemed to be referred to this Code. The current deadlines at the entry into force of this Code shall be calculated by the laws in force at the time when they started to flow.

The provisions of this Code shall apply only to management procedures started after its entry into force. Administration procedures started before the entry into force of this Code shall remain subject to the old law. The provisions of art. 181 regarding penalties for failure to declare, in the case of tax receivables administered by the central tax authority, are applicable for the tax receivables born after 1 January 2016.

According to the article, for the main tax obligations undeclared or incorrectly declared by the taxpayer / payer and established by the fiscal inspection authority through tax notice, the taxpayer/payer owes a penalty of concealing of 0.08% every day, starting from the next day of the deadline until the date of settlement of the amount due, including, from the main tax obligations undeclared or incorrectly declared by the taxpayer / payer established by the tax authority by tax decision.

The penalty for failure to declare established under paragraph. (1) shall be reduced, at the request of the taxpayer / payer, with 75%, if the main tax obligations set through the tax decision: are paid or compensated until the deadline stipulated in art. 156 paragraph (1); are rescheduled under the law. In this case, the reduction is granted upon completion of payment rescheduling.

The penalty for failure to declare provided in paragraph (1) shall be increased by 100% when the principal tax obligations have resulted from committing acts of tax evasion detected by judicial organs according to law.