{"id":496,"date":"2017-02-06T15:07:55","date_gmt":"2017-02-06T15:07:55","guid":{"rendered":"http:\/\/mitran.ro\/?page_id=496\/"},"modified":"2017-02-06T15:07:55","modified_gmt":"2017-02-06T15:07:55","slug":"first-registration-tax","status":"publish","type":"page","link":"https:\/\/mitran.ro\/en\/lawyer-timisoara\/first-registration-tax\/","title":{"rendered":"First Registration Tax"},"content":{"rendered":"

In September 2015, with the Government Order no. 40\/2015 it was established that the persons who paid the special tax for motor vehicles, the motor vehicle pollution tax or the tax on polluting emissions coming from motor vehicles, may request all money back<\/strong>.<\/p>\n

Up to this point, the legislation stipulated that one could only request the partial refund of the old car tax when this was bigger than the actual environmental tax.<\/p>\n

However, so that car owners can effectively request the money back from the state, there was necessary a\u00a0refund procedure<\/strong> as well<\/strong>, which should have been delivered by mid-October 2015, but which was\u00a0published only recently.<\/strong><\/p>\n

Specifically, the procedure was included in the joint Order of the Ministry of Environment, Water and Forests and in the National Agency for Tax Administration no. 682\/1154\/2016, which appeared in the Official Gazette, part I, no. 274 of 12 April and came into force on the date of publication<\/strong>.<\/p>\n

The request can be submitted in the next five years.<\/strong><\/p>\n

As written in the joint order, for the refund of the old car tax (updated with the consumer price index) and relevant interest (calculated until the date of full payment), the taxpayers must submit a request form and certain documents <\/strong>to the competent tax authorities.<\/p>\n

\u201e<\/em>The taxpayer who has paid the special tax for cars and vehicles, pollution tax for vehicles or tax on polluting emissions coming from motor vehicles, can request the refund thereof and the interest calculated up to the date of full payment by submitting a request form to the competent tax authority under the National Agency for Tax Administration (…).\u00a0\u00a0The request form must mandatorily include the bank account in which he will receive the amount due to him,”<\/u> as written in the joint Order of Ministry of Environment, Water and Forests and National Agency for Tax Administration no. 682\/1154\/2016.<\/em><\/p>\n

The request form may be submitted until\u00a01 January 2021 <\/strong>either to the tax authority where the legal entities and individuals, which carry out economic activities independently or exercise free professions, <\/strong>are registered as payers of taxes or duties, or to the tax authority where individuals have the fiscal domicile<\/strong>.<\/p>\n

\u201e<\/em>The refund request form must be submitted within the legal term of limitation of the right to request the refund, respectively\u00a0within a period of 5 years from 1 January of the year following to the one in which the refund right occurred<\/u>. The date on which the entitlement to refund occurred shall be the date when the Government Ordinance No. 40\/2015 for the change and completion of the Government Emergency Ordinance No. 9\/2013 on environmental stamp duties on vehicles (3 September 2015 \u2013\u00a0<\/em>editor’s note<\/strong>) entered into force”, is explained in the order.<\/em><\/p>\n

Except for the request form, other four documents must be submitted<\/strong><\/p>\n

In addition to the refund request form, the provisions published on Tuesday establish that the vehicle owners must also submit the following documents:<\/strong><\/p>\n