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Fiscal amnesty in the case of gift vouchers - the procedure for canceling or recovering the amounts

27 Jul 2023

Opinion material by Monica Tariuc, Director, Maria-Diana Alexandru, Senior Consultant, Deloitte Romania, Laura Epure, Managing Associate, and Tatiana Milu, Associate, Reff & Asociatii | Deloitte Legal

The tax treatment applicable to gift vouchers has generated numerous divergent situations, in practice, in recent years, due to the fact that the tax inspectors, following the controls carried out, reclassified the benefits obtained by natural persons from persons other than their employers in the category of "income from other sources" in the category of "revenues from wages and assimilated to salaries".

For more information, please see the Romanian version of the article, here.