{"id":15825,"date":"2026-11-05T13:15:58","date_gmt":"2026-11-05T10:15:58","guid":{"rendered":"https:\/\/kreston.ro\/?p=15825"},"modified":"2026-11-05T13:15:58","modified_gmt":"2026-11-05T10:15:58","slug":"tax-amnesty-law-no-177-2026-applying-procedure","status":"publish","type":"post","link":"https:\/\/kreston.ro\/en\/2026-11-05-tax-amnesty-law-no-177-2026-applying-procedure\/","title":{"rendered":"Tax amnesty Law no. 177\/2026 \u2013 applying procedure"},"content":{"rendered":"<div class=\"wpb-content-wrapper\" id=\"wpb-content-root\"><p>[vc_row][vc_column][vc_column_text css_params=&#8221;&#8221;]ANAF Order No. 1512\/2026 approved the procedure for applying the tax amnesty provided by the Law No. 177\/2026. It applies to taxpayers whose VAT registration number was cancelled.<\/p>\n<p>The main provisions are:<br \/>\n\u2022 ANAF must identify the taxpayers and prepare a list of the tax liabilities eligible for cancellation within a maximum of 45 days from the date the Order enters into force.<br \/>\n\u2022 Based on the list prepared, decisions cancelling the relevant tax liabilities will be issued.<br \/>\n\u2022 Taxpayers who have paid amounts eligible for cancellation are entitled to a refund of the amounts paid, but only by submitting a refund request. Refund requests must be submitted no later than 5 years from the date Law No. 177\/2026 entered into force, 27th August 2026.<br \/>\n\u2022 The tax amnesty does not apply to tax liabilities relating to transactions for which the taxpayer separately indicated VAT on the invoices or collected VAT from the beneficiary -if the fact has been established by ANAF.[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text css_params=&#8221;&#8221;]ANAF Order No. 1512\/2026 approved the procedure for applying the tax amnesty provided by the Law No. 177\/2026. It applies to taxpayers whose VAT registration number was cancelled. The main provisions are: \u2022 ANAF must identify the taxpayers and prepare a list of the tax liabilities eligible for cancellation within a maximum of 45 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":14902,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[262],"tags":[],"class_list":["post-15825","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-alert-en"],"_links":{"self":[{"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/posts\/15825","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/comments?post=15825"}],"version-history":[{"count":1,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/posts\/15825\/revisions"}],"predecessor-version":[{"id":15826,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/posts\/15825\/revisions\/15826"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/media\/14902"}],"wp:attachment":[{"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/media?parent=15825"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/categories?post=15825"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/tags?post=15825"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}