The procedure for granting the payment rescheduling, in simplified form, by the central fiscal body was approved by Order no. 1767 of November 2, 2021.
Who is the central fiscal body?
The central fiscal body is the National Agency for Fiscal Administration through the specialized structures in the administration of tax receivables.
The National Agency for Fiscal Administration,referred to as the Agency, is organized and functions as a specialized body of the central public administration, a public institution with legal personality, subordinated to the Ministry of Public Finance, financed from the state budget.
What does the Agency provide? What are its main responsibilities?
The Agency assures the administration of taxes, duties, contributions, and other budgetary revenues given by the law in its competence, the application of customs policy and regulations, as well as the operative and unannounced control over the prevention and combating of any acts which have the effect of tax evasion and tax and customs fraud, as well as other acts given by the law in its competence.
Next, in order to be able to see who can benefit from this procedure, we need to see which are the fiscal obligations administered by the central fiscal body.
According to art. 2 of the 2021 Procedure for granting the payment rescheduling, in simplified form, by the central fiscal body, “tax liability” means:
- The primary fiscal obligations representing taxes, fees, contributions, and other amounts due to the general consolidated budget, as well as the ancillary tax liabilities;
- fines of any kind administered by the fiscal body;
- budget receivables established by other bodies and sent for salvage to the fiscal establishments, according to the law, including budget receivables resulting from contractual legal relations established by court decisions or other documents which, according to the law, constitute enforceable titles;
- entitlements proceeds of crime, harms, judicial expenses and judicial/criminal fines.
Who can benefit from this procedure?
Any category of taxpayer can access the simplified payment schedule if they meet the conditions listed below.
How do we request the debt repayment schedule?
The debt repayment schedule shall be requested by the debtor based on an application, a specimen of which is shown in Annex no. 1, submitted to the fiscal body. The arrangements for submitting applications are as follows:
- at the registry of the fiscal body;
- by mailbox, with acknowledgment of receipt;
- through the “Virtual Private Space” service
What are the conditions which must be fulfilled in order to be entitled to the debt repayment schedule?
The debtor must cumulatively fulfill the following conditions:
- To submit an application to the fiscal body, to which the debtor may attach the installment scheme containing the proposed amount of installment rates;
- not to be in bankruptcy proceedings
- not to be in dissolution;
- not to register outstanding fiscal obligations with a seniority of more than 12 months before the date of submission of the application and not extinguished at the date of issuance of the tax registration certificate;
- to not have been established the liability according to the legislation and/or joint and several liability, according to the provisions of art. 25 and 26. Exceptionally, if the acts establishing liability are final in the system of administrative and judicial remedies, and the amount representing outstanding tax obligations of the debtor, for which liability has been drawn, has been extinguished, the condition is considered fulfilled
- In addition to the conditions provided in par. (8), the debtor must have submitted all tax returns, according to the tax vector in line with the order of the President of the National Agency for Fiscal Administration approving the tax registration forms of taxpayers and the types of tax obligations that make up the tax vector. This condition must be met on the date of issuance of the tax attestation certificate.
- The condition provided in par. (9) shall be considered fulfilled even if, for the periods in which no fiscal declarations were submitted, the fiscal obligations were established, by decision, by the fiscal body.
Which body is responsible for resolving requests for the debt repayment schedule ?
The competence belongs to that territorial fiscal body within the A.N.A.F., established by order of the president of the A.N.A.F., in whose territorial radius the fiscal domicile of the taxpayer/payer is located.
What happens after you apply?
After receiving the request, within 5 working days from the date of its registration, the fiscal body emits concomitantly several documents. These documents also include the report verifying the conditions for granting the payment rescheduling. In the situation in which the conditions suitable are fulfilled, the fiscal body issues the decision to reschedule the payment of fiscal obligations, to which the rescheduling schedule is attached, as well as, where appropriate, the decision to postpone the payment of non-declaration penalties.
In the situation where the conditions provided in Fiscal Procedure Code are not fulfilled, the fiscal body issues the decision to reject the request. In the case of debtors who have established fiscally registered secondary offices, according to the law, the decision to reject the application is issued both for the debtor and for his secondary offices.
What is the separation schedule?
The separation schedule includes instalment rates, representing principal tax liabilities and/or ancillary tax liabilities instalment in payment, including interest due during the staggered payment period, if applicable.
What is the installment payment deadline?
The installment payment deadline is the 15th of each month. The first installment in the payment schedule has the payment deadline of the 15th of the month following the issuance of the decision to schedule the payment of tax obligations.
How is the payment rescheduling procedure completed?
In the situation where the instalment payment have been completely extinguished and the conditions provided in Fiscal Procedure Code are fulfilled, the fiscal body issues the decision to finalize the instalment of the fiscal obligations. After completing the installments of the fiscal obligations, the non-declaration penalty postponed for payment is reduced by 75%.
For what amounts are non-payment installments granted?
No payment installments shall be granted for amounts that are subject to confiscation, as well as those representing the cash equivalent of items that have been considered to be the direct or indirect proceeds of an offense.
As mentioned above, the tax obligations older than 12 months prior to the date of submission of the application and not extinguished on the date of issuance of the tax attestation certificate cannot be rescheduled for payment.
For legal advice in this procedure contact S.C.P.A. Ionescu and Associates.