Highlights

Cancellation of penalties, fines, surcharges and recovery costs : 28/11/2018

Cancellation of penalties, fines, surcharges and recovery costs

The Directorate General of Taxes informs taxpayers that the Finance Act for the year 2018 provided for the complete or partial cancellation of penalties, fines, surcharges and recovery costs related to taxes, duties and collecting taxes before, January 1st 2016 and remained unpaid as of December 31st 2017.

Total cancellation

From January 1st 2018, taxpayers may benefit from the total cancellation of penalties, fines, surcharges and recovery costs related to all taxes, duties and taxes collected, before January 1st 2016 and remained unpaid on December 31st 2017.

To benefit from this advantage, the persons concerned must immediately pay the entire main tax not later than December 31st 2018.

In addition, they must not have been subject to an adjustment procedure of the tax base which resulted, before January 1st 2018 :

  • At the conclusion of a written agreement with the issue of the taxation before that date ;
  • And the full or partial payment of such penalties, fines, surcharges and recovery fees during the following years.

Partial cancellation

As for persons liable for payment only of fines, penalties, surcharges and collection fees that remained unpaid at December 31st 2017, they may benefit from a 50% partial reduction, provided that they pay the remaining 50% not later than December 31st 2018.

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