The National Tax Administration Agency (ANAF) has published the list of debtors who did not pay their tax obligations in Q3 2022, according to the legislation in force.
Included in the “list of shame” are the companies that have not paid their tax obligations to the Inland Revenue in Q3 2022. The “list of shame” is regulated by Order No 509/2019 amending and supplementing the Procedure for publication of lists of debtors with outstanding tax liabilities and the amount of such liabilities, approved by Order No 558/2016 of the President of the National Tax Administration Agency.
The tax liabilities for Q3 2022 relate to the period from July to September 2022.
Outstanding tax liabilities of legal entity taxpayers subject to publication are those notified, existing at the end of the reporting quarter and not paid by the date of publication. Outstanding tax liabilities whose total amount is below the following thresholds are not subject to publication:
- a) 500,000 lei, in the case of debtors who are large taxpayers;
- b) 250,000 lei for debtors who are medium taxpayers;
- c) 100,000 lei, in the case of other categories of debtors, including natural persons who have outstanding tax liabilities and who are self-employed or exercise liberal professions;
ANAF will make changes “within 15 days of full payment of the tax liabilities due, the central tax authority shall, ex officio, make changes for each debtor who has paid these liabilities, in the sense of removal from the lists”.
The list of shames can be consulted here: