Theme: Executive Meeting from 24.06.2008
The difference between the special motor tax and the pollution tax levied on automobiles may be refunded to individuals or legal entities within 45 days from the submission of the refund application accompanied by proof mentioned in the methodological norms for the enforcement of the Emergency Ordinance 50/ 2008
Today, the Government has approved application norms for its emergency ordinance no. 50/2008 concerning car pollution tax.
According to the normative act, money can be restituted either in an account indicated by taxpayer, or in an account of Treasury from the residence area of the taxpayer.
A new computation system should come into force on July 1 that would provide for the partial refunding of taxes already paid pursuant to the legal provisions in force.
The enforcement norms of the Emergency Ordinance 50/ 2008 comprise a series of details and procedures relative to the tax enforcement sphere, exceptions from the tax payment, competent authority for the tax calculation, the fiscal authority, the way the tax is calculated and the elements considered at the reduction of the tax according to the car length.
The reference car for the levying of the motor taxes is a car that has run 15,000 km a year, on the average, meets the technical requirements and has standard equipping.
“According to these elements, the norms allow for additional rebates compared to the pattern of the Addenda 4 of the Ordinance, taking into account the distance run, whether the actual age of the car is different from the one recorded in the documents and the owner can prove it”, Mr. Mihai Hura, Secretary of State in the Ministry of Economy and Finances has stated.
When a car, further to the payment of the tax in Romania, is withdrawn from the national car park, on the tax payers' demand, the residual value of the tax is refunded. The withdrawal from the national park is the export of cars outside the EU territory, transfer and registration on the territory of other member state as well as the accidental destruction and their delivery with a view to dismantling. The residual value of the tax is the tax that would be paid for the respective car if this is registered on the moment of its withdrawal from the national car park.
According to the normative act, money can be restituted either in an account indicated by taxpayer, or in an account of Treasury from the residence area of the taxpayer.
A new computation system should come into force on July 1 that would provide for the partial refunding of taxes already paid pursuant to the legal provisions in force.
The enforcement norms of the Emergency Ordinance 50/ 2008 comprise a series of details and procedures relative to the tax enforcement sphere, exceptions from the tax payment, competent authority for the tax calculation, the fiscal authority, the way the tax is calculated and the elements considered at the reduction of the tax according to the car length.
The reference car for the levying of the motor taxes is a car that has run 15,000 km a year, on the average, meets the technical requirements and has standard equipping.
“According to these elements, the norms allow for additional rebates compared to the pattern of the Addenda 4 of the Ordinance, taking into account the distance run, whether the actual age of the car is different from the one recorded in the documents and the owner can prove it”, Mr. Mihai Hura, Secretary of State in the Ministry of Economy and Finances has stated.
When a car, further to the payment of the tax in Romania, is withdrawn from the national car park, on the tax payers' demand, the residual value of the tax is refunded. The withdrawal from the national park is the export of cars outside the EU territory, transfer and registration on the territory of other member state as well as the accidental destruction and their delivery with a view to dismantling. The residual value of the tax is the tax that would be paid for the respective car if this is registered on the moment of its withdrawal from the national car park.
