Modification of the procedure for implementing measures to restructure outstanding budget obligations

The Ministry of Public Finance harmonized the provisions of Order no. 2810/2019 for approving the procedure for applying the measures for restructuring the outstanding budgetary obligations on December 31, 2018, with the amendments and completions brought by Government Ordinance no. 6/2019, by Order of the Minister of Public Finance no. 2.998 / 2020, published in the Official Gazette no. 1.211 of December 11, 2020, as follows:

  • elimination from the title of the order, and from the title of the procedure of the phrase “in the case of debtors who have principal debts in an amount greater than or equal to the amount of one million lei
  • changing the deadline for submitting the notification;
  • modification of the term for submitting the request for restructuring the budgetary obligations;
  • extension of the categories of debtors: the debtors who lose the payment rescheduling because their cash availabilities, foreseen during the rescheduling period, do not allow its support, as well as the debtors who have guaranteed the budgetary obligations according to art.210-211 and art.235 of Law no.207/2015 on the Fiscal Procedure Code, with subsequent amendments and completions;
  • mentioning that the notification can be withdrawn at any time by the debtor at his request, without the debtor losing the right to submit a new notification until the deadline provided by law;
  • clarification of the provisions regarding the payment of the percentage of 5%, 10% or 15% representing an advance to be paid in relation to the amount of the main budgetary obligations that are subject to payment facilitation;
  • clarification of the issues related to the issuance of decisions if amounts included in the payment schedule are paid in advance, or the debtor requests the modification or maintenance of the payment facility, as well as for any other operations regarding the procedure for granting and following the payment facilities.
  • modification of annexes no.1-2 and 4-16 to the Procedure for the implementation of measures to restructure outstanding budget obligations on 31 July 2020

Thus, these annexes were replaced by annexes no. 1-15 to the new order, with the following modifications:

  • to the annexes No.1-4 and 6 of the procedure, the phrase “31 December 2018” was replaced by the phrase “31 July 2020”;
  • to the annexes . 1-4 și 6 of the procedure, the phrase „1. January 2019” has been replaced by the phrase “1 August 2020”;
  • to the annexe 4 of the procedurein section A-II.Other conditions, letterb4) the phrase “the amount of the budget obligations” is supplemented by the phrase “the amount of the main budget obligations”.

The forms used to maintain the lost payment facility, to modify the payment facility, as well as to any other operations concerning the procedure for granting and following up the payment facilities have also been regulated.