Order of the National Agency for Fiscal Administration (ANAF) no.1757 / 2019 for the approval of the Mediation Procedure, as well as of the documents that the debtors submit in order to support the economic and financial situation, was published in the Official Gazette (Part I) no.549 of 4 July 2019.
The mentioned normative act regulates with the necessary forms, a mediation procedure between the tax authority and the taxpayer paying the taxes and fees.
According to the legal regulations, the procedure applies to the debtors the forced execution procedure was initiated by the communication of the admonition which, within 15 days from its communication, submit to the competent tax authorities a notification of the intention to mediate, the model of which is regulated by this order.
The subject of the mediation procedure between the tax authority and the debtor is the tax obligations, the taxes of any kind, as well as other budgetary receivables, listed detailed in the notification.
It is very important to note that from the date when the debtor notifies the tax authority of the mediation intention, the forced execution procedure is suspended.
ANNEXE no.2: NOTIFICATION regarding the intention to mediate (extract from the Order of the President of the National Agency for Fiscal Administration (OpANAF) no.1757 / 2019):
In attention of ………………………………………………………………………………………1)
The underscribed …………………………………………………………………2), with domicile / headquarters in. ………………………………………., Str. ………………………………………., No. ……, Bl. ……, Unit ……, Floor ……, Ap. ……, County ………………………………, Sector …………., general Taxation Code ………………………, personal contact data: e-mail ………………………………, telephone/fax ……………………………. through legal representative …………………………………………………………………3), I formulate this
NOTIFICATION regarding the mediation intention
Considering the admonition no. ………. dated ………………………., according to Art. 2301 of Law no. 207/2015 on the Fiscal Procedure Code, with subsequent amendments and completions, as well as of the Order of the President of the National Agency for Fiscal Administration no. 1.757 / 2019 for the approval of the Mediation Procedure, as well as of the documents, which the debtors submit to support the economic and financial situation, hereby notify the intention to organize a mediation meeting provided for by these legal provisions, having as object 4 ):
|_| – clarification of the situation of the obligations entered into the admonition
|_| – analysis by the fiscal body together with the debtor of the debtor’s economic and financial situation, in order to identify optimal solutions for cancellation the obligations, including the possibility of benefiting from the payment facilities provided by the law
Relevant information on the economic and financial situation, such as the justification of the difficulty caused by the temporary lack of cash availability and the argumentation of the possibility of payments within a certain period of time:
………………………………………………………………………………………………………………………….
Debtor / Debtor’s legal representative,
……………………………………………………………
(name and surname)
Signature ……………………………………………
Date ……………………………………………………
Document containing personal data protected by the provisions of the Regulation (EU) 2016/679.
___________
1) The name and address of the issuing tax authority admonition should be mentioned.
2) Name and surname / name of the debtor.
3) The name and surname of the debtor’s legal representative shall be mentioned.
4) Mark the checkbox accordingly, depending on the subject of the request.
Supporting documents attached to the notification of the intention to mediate:
If the debtors notify the tax authority of the mediation intention under the above mentioned conditions, they may present at the meeting organized by the tax authority any documents and information relevant for the clarification of the tax obligations submitted in the admonition.
In case the debtors notify the tax authority of the mediation intention in order to identify optimal solutions for extinguishing the obligations, including the possibility of benefiting from the payment facilities provided by the law, in the notification they shall mention any relevant information regarding the economic and financial situation, such as be the justification of the difficulty caused by the temporary lack of cash availability and the argumentation of the possibility of payments within a certain period of time.
The mediation procedure consists of:
- Clarification of the situation of the obligations entered into the admonition, if the debtor has objections to them;
- analysis by the fiscal body together with the debtor of the debtor’s economic and financial situation in order to identify optimal solutions for extinguishing the obligations, including the possibility of benefiting from the payment facilities provided by the law.
Within no more than two days from the receipt of the notification of the intention to mediate, the tax authority shall notify the debtor of the organization of the meeting in order to carry out the mediation procedure.
The date of the meeting must not exceed 10 days after receipt of the notification of the mediation intention.
Important Note: If the debtor is registered in the virtual private space (SPV), the notification of the organization of the meeting in order to carry out the mediation procedure is communicated in this way.
ANNEXE no. 3: ANNOUNCEMENT regarding the organization of mediation (extract from OpANAF no.1757/2019):
HEADER 1)
File of execution no. …………………..
No. …………………….. from ………………..
Att. 2) ………………………………………………………………..
General Taxation Code ………………………
Str. ………………………………………………….. no. ………..,
Bl. …….., unit …….., fl. …….., ap. ….. …, sector ………
locality ……………………….., County ……………..
Postal code ………………
In accordance with Art. 2301 of Law no. 207/2015 on the Fiscal Procedure Code, with subsequent amendments and completions, as well as of the Order of the President of the National Agency for Fiscal Administration no. 1.757 / 2019 for the approval of the Mediation Procedure, as well as of the documents that the debtors submit to support the economic and financial situation, we will notify you that following your notification of the intention to mediate, registered at the tax authority under no. from the date you are invited in the time of the hour, to our headquarters located in …………………………… …………., page ……………………………. …………, no. ……, floor ……, room ……, no. …… to participate in the organized meeting in order to carry out the mediation procedure.
If, for justified reasons, You can not present at the date and time established by this notice, please contact us for a different date / time of the meeting, but not later on the date ……………………….., ie the date of expiration of 10 days from receipt of the notification of the intention to mediate. In the case of non-submission until this time, the enforcement measures shall continue immediately after the minutes of meeting have been drawn up.
Taking into account that, as it results from the notification, the object of mediation is 3)
| _ | – to clarify the situation of the obligations entered into the admonition, the meeting is to present you with any documents and information that you consider relevant in this respect
| _ | – analysis by the tax authority with you of the economic and financial situation in order to identify optimal solutions for the extinction of the obligations, including the possibility of benefiting from the payment facilities provided by the law.
Besides the information mentioned in the notification, at the meeting you can also present other data and documents that you consider relevant to support the economic and financial situation.
The Chief of the tax authority
Name and surname ………………………….
Signature ………………………………………..
L.S.
The meeting shall at least take into account:
- the agreement between the debtor and the fiscal body regarding the fiscal obligations entered into the admonition;
- analysis of the economic and financial situation based on the justification provided by the debtor, as well as any other documents or information existing at the level of the tax authority;
- identification of the best solutions for extinguishing the obligations, including the possibility to request payment facilities under the conditions stipulated by the law.
The result of the mediation, as well as the optimal settlement of the obligations, is recorded in a report on the outcome of the mediation, the model of which is stipulated in the order.
The minutes of meeting shall be drawn up in two copies, one of which shall be handed to the debtor, and another copy shall be filed with the tax authority.