The tax obligations which will be canceled consist of: reconsideration/reappointment of an activity as dependent, compensation received during the delegation and posting of the employees who perform international transport as well as those paid by temporary labor agencies for the fiscal period until 1 June 2015 and unpaid until the entry into force of the law.
There will also be canceled the value added tax differences related to the income from intellectual property rights, as well as related accessories, established by the Tax Authority through the tax decision issued and communicated to the taxpayer as a result of exceeding the ceiling and not registering as a value added tax payer, but also the social health insurance contribution determined by the tax decision issued and communicated to the taxpayer, payable by the persons for whom the monthly calculation base of the social health insurance contributions is lower than the minimum gross salary corresponding the fiscal periods between January 1, 2012 and December 31, 2014 and unpaid until the entry into force of this law.
The fiscal authority will not issue its assessment for tax liabilities and accessories such as those mentioned above, for the fiscal periods between January 1, 2012 and December 31, 2014.
The provisions mentioned above are also applicable to the individuals who have no profit and the monthly basis for calculating the health insurance contributions is the minimum gross salary in the country.
Canceling the tax liabilities above – mentioned is done ex officio by the competent tax authority by issuing a decision to cancel the tax obligations which are communicated to the taxpayer.
If before the entry into force of this law, the competent tax authority issued but not served the decision that established the tax payment obligations, it shall not communicate the imposing decision, and the tax liabilities are deducted from the analytical payment evidence, based on the schedule of reduction.
The procedure for the application of this law will be approved by order of the President of National Agency for Tax Administration which will be issued within 30 days from the date of entry into force.