Ordinance 90

Emergency Ordinance (OUG) no. 90 for the amendment of the Government Ordinance no. 6/2019 on the establishment of fiscal facilities, as well as for the modification of other normative acts was published in the Official Gazette (Part I) no. 459 of May 29, 2020.

Amendments made to Government Ordinance (OG) no. 6/2019:

According to the amendments made to Government ordinance (OG) no. 6/2019, Emergency Ordinance (OUG) no. 90 extends to March 31, 2020 the maturity term of the fiscal obligations that can be restructured.

  • According to the amendments made to Government ordinance (OG) no. 6/2019, Emergency Ordinance (OUG) no. 90 extends to March 31, 2020 the maturity term of the fiscal obligations that can be restructured.

Thus, the debtors can restructure their outstanding fiscal obligations as of March 31, 2020 and unpaid until the date of issuing the fiscal attestation certificate, as well as the accessory budgetary obligations. The old regulation could restructure the outstanding fiscal obligations as of December 31, 2018.

  • It is important to mention the fact that they are included in the category of outstanding fiscal obligations on March 31, 2020 and those established by the competent fiscal authorityby decision after April 1, 2020 related to fiscal periods until March 31, 2020, as well as fiscal obligations due in the period between the date of entry into force of the Government Emergency Ordinance no. 29/2020 on some economic and fiscal-budgetary measures (March 21, 2020) and March 31, 2020, including.

 

  • Restructuring of budgetary obligations also applies to main and ancillary budgetary obligations established by bodies other than fiscal bodies, as well as for fines of any kind, sent for recovery to central fiscal bodies after April 1, 2020 (the old regulation mentioned on 1 January 2019) until the date of issuing the fiscal attestation certificate.

 

  • Also through this normative act is extended, until September 30, 2020, the term for submitting the notification regarding the intention to restructure the budgetary obligations, the old term being July 31, 2020

The debtor who wishes to restructure his budgetary obligations, according to this chapter, has the obligation to notify the competent fiscal authorityabout his intention between August 8 and October 31, 2019, as well as between February 1 and September 30, 2020, under the sanction of forfeiture of the right to benefit from the restructuring of budgetary obligations, and addresses an independent expert in order to draw up a restructuring plan and the test of the prudent private creditor.

  • Regarding the measure of facilitating the payment of budgetary obligations, the debtor must pay, until the date of submission of the restructuring request, the budgetary obligations due in the period between April 1, 2020 (instead of January 1, 2019) and the date of the submission of the restructuring request

 

  • Relaxation measures are established for the payment for the debtors who want the partial cancellation of the main fiscal obligations, thus:

 

a) In In the case of debtors who have included in the restructuring plan the measure of cancellation of a maximum amount of 30% including the total main budgetary obligations, the debtor must also pay 5% of the amount of the main budgetary obligations that are subject to payment facilitation.

The old regulation provided for the obligation to pay 5% of the amount of budgetary obligations (principal and accessories).

b) In the case of debtors who have included in the restructuring plan the cancellation measure of an amount between 40% and 50%, including, of the total main budgetary obligations, the debtor must also pay 15% of the amount of the main budgetary obligations that are the object facilitation of payment

The old regulation provided for the obligation to pay 15% of the amount of budgetary obligations (principal and accessories).

  • Extension of the deadline for submitting the restructuring request:

The restructuring request can be submitted until December 15, 2020, under the santion of forfeiture (the old term was October 30, 2020).).

To remember!

Debtors who have submitted notifications regarding the intention to restructure the budgetary obligations until the date of entry into force of this emergency ordinance (May 29, 2020) may submit the restructuring request until December 15, 2020. In this case, the competent fiscal authorityissues, ex officio, a new fiscal attestation certificate within maximum 10 days from the date of entry into force of this emergency ordinance, which it communicates to the debtor.

For the debtors who have submitted requests regarding the restructuring of the budgetary obligations pending in the date of entry into force of this emergency ordinance, they are resolved according to the legislation in force at the date of submission of the request or the debtors can choose by request to the competent fiscal body. of 10 days from the date of entry into force of this emergency ordinance, for the restoration of the restructuring plan with the outstanding budgetary obligations on March 31, 2020 and the submission of a new application until 15.12.2020.

Amendments to the Emergency Ordinance no. 29/2020

OUG no. 90 amends the Emergency Ordinance no. 29/2020 on some economic and fiscal-budgetary measures, published in the Official Gazette no. 230 / 21.03.2020, in the sense that it extends to June 25, 2020, inclusive, the term from that the fiscal authoritycalculates interest and delay penalties and can start the forced execution for the due fiscal obligations starting with March 21, 2020 (date of entry into force of OUG no. 29/2020).

We remind you that the old deadline provided by OUG no. 29/2020 was June 15, 2020 (30 days from the end of the state of emergency).

Amendments of Emergency Ordinance (OUG) no.48/2020:

 

By OUG no.90, amendments were made to the Government Emergency Ordinance no.48 / 2020 regarding some financial-fiscal measures, published in the Official Gazette of Romania no.319 / 16.04.2020, in the sense that it extends to June 25, 2020, including, the term until which the derogating measures regarding the settlement of the returns with negative amounts of VAT are applied (subsequent control with some exceptions) and the calculation of accessories is suspended and the validity of the payment rescheduling is maintained, in case of late payment of rescheduling schedules

We remind you that the old deadline was June 15, 2020 (30 days from the end of the state of emergency).