Prevent taxpayers from accumulating new debts to the general consolidated budget that could lead to insolvency proceedings, as well as the need to provide opportunities for economic recovery, especially to taxpayers with viable businesses that have been affected by the SARS-CoV-2 crisis, and avoiding the opening of insolvency proceedings which from the perspective of recovering budget receivables are inefficient, is a priority of the Government Program and is an emergency and extraordinary situation, the regulation of which could not be postponed, so the Government adopted immediate measures by Emergency Ordinance no.181 / 22.10.2020, published in the Official Gazette on October 26, 2020.
Given that a significant number of taxpayers who expressed their intention to benefit from the measure of restructuring budgetary obligations, but who failed to submit the restructuring application, the restructuring plan and the prudent private creditor test, the Government adopted the procedure simplified alternative for granting payment rescheduling for up to 12 months, for all main tax obligations entered in the tax certificate issued by the tax authorities after submitting the application (in total amount greater than 500 lei in the case of individuals and 5,000 lei in the case of legal entities ) and accessories, whose maturity / payment term was fulfilled after the date on which the state of emergency was triggered and until the date of issuance of the fiscal attestation certificate, with the fulfillment of the conditions provided by the emergency ordinance.
This measure also benefits associations without legal personality which, according to the law, have the quality of debtor being assimilated to legal entities, but also debtors who at the time of submitting the application for payment rescheduling have ongoing payment rescheduling granted according to the Fiscal Procedure Code.
For the purpose of granting payment rescheduling, the following are assimilated to tax obligations:
– fines of any kind administered by the fiscal body;
– budget receivables established by other bodies and sent for recovery to tax authorities, according to the law, including budget receivables resulting from contractual legal relationships established by court decisions or other documents which, according to the law, constitute enforceable titles.
Payment rescheduling is not granted for:
- the fiscal obligations that were the object of a granted rescheduling that lost its validity;
- the fiscal obligations that have the maturity and / or the payment term after the date of issuing the fiscal attestation certificate;
- the fiscal obligations that, at the date of issuing the fiscal attestation certificate, fall under the incidence on the provisions regarding the compensation, within the limit of the amount to be reimbursed / refunded / paid from the budget;
- the fiscal obligations established by fiscal administrative acts which, at the date of issuing the fiscal attestation certificate, are suspended.
If the suspension of the execution of the fiscal administrative act ceases after the date of communication of a payment rescheduling decision, the debtor may request the inclusion in the rescheduling of the fiscal obligations that were the subject of the suspension, as well as the related ancillary fiscal obligations. To this end, the tax authority shall communicate to the debtor a payment notice regarding the individualized tax obligations in administrative acts for which the suspension of execution has ceased, as well as the decisions regarding the related ancillary tax obligations.
In order to benefit from the payment rescheduling, the debtor must meet the following cumulative conditions
- to submit an application to the fiscal body, until December 15, 2020 inclusive, under the sanction of forfeiture, to which the debtor may attach the rescheduling schedule containing the proposed amount of rescheduling rates
- not to be in bankruptcy proceedings;
- not to be in dissolution;
- not to register outstanding fiscal obligations at the date of declaring the state of emergency and not extinguished at the date of issuing the fiscal attestation certificate
- is liability has not been established according to the legislation on insolvency and / or joint and several liability,
- By way of exception, if the acts establishing liability are final in the system of administrative and judicial remedies and the amount for which liability has been brought has been extinguished, the condition shall be deemed to be fulfilled.
- to have submitted all the fiscal declarations, according to the fiscal vector, at the date of issuing the fiscal attestation certificate, being taken into account also the fiscal obligations that were established, by decision, by the fiscal body.
Procedure for granting payment rescheduling
After receiving the request, the fiscal body issues, ex officio, the fiscal attestation certificate, which it communicates to the debtor, a certificate that includes the fiscal obligations existing in the balance at the date of its issuance.
The tax attestation certificate is issued within 5 working days from the date of registration of the application, including in the case of applications submitted by individual debtors who carry out economic activities independently or exercise free professions, and the tax body verifies the application of the application. .
The debtor’s request is resolved by the fiscal body within 5 working days from the date of its registration, by a payment rescheduling decision or a rejection decision, as the case may be, which it communicates to the debtor.
The amount and terms of payment of the installment installments shall be set out in installment charts which form an integral part of the payment installment decision.
For the amounts that are subject to the payment rescheduling of the tax obligations, the enforcement procedure does not start or is suspended, as the case may be, from the date of communication of the payment rescheduling decision, or after the communication of the summons.
Along with the communication of the payment rescheduling decision to the debtor, the tax authorities communicate, in writing, to the credit institutions where the debtor has opened the bank accounts and / or to the seized third parties who hold / owe sums of money to the debtor, the measure of suspension of enforcement , which has the effect of ceasing the unavailability of future amounts from daily receipts in accounts in lei and in foreign currency, starting with the date and time of communication to credit institutions, the address of suspension of enforcement by seizure.
For the period for which payment installments have been granted, starting with December 26, 2020, for tax obligations staggered for payment, interest is due and calculated, at the level of 0.01% for each day of delay, except for the amounts due by way of fines of any kind, ancillary tax obligations established by law, enforcement costs, and court costs. Interest shall be due and calculated for each installment in the payment rescheduling schedule from the date of issue of the payment rescheduling decision until the payment deadline in the schedule or until the payment of the installment for the next payment schedule in the rescheduling schedule. Interest due and calculated in the event of late payment shall be notified by decision on ancillary payment obligations.
The delay penalty shall be calculated until the date of issuance of the payment rescheduling decision.
For the payment rescheduling rate paid late until the next payment deadline in the rescheduling schedule, as well as for the differences in tax obligations marked and remaining unpaid after the settlement of the negative VAT refunds with reimbursement option, a penalty is charged which it is communicated to the debtor by decision regarding the ancillary payment obligations, at the level of 5%.
Where there are differences between the amounts requested by the debtor in the application and those entered in the tax attestation certificate, the competent tax authority issuing the payment rescheduling decision may correct errors in its content, ex officio or at the debtor’s request, by a decision of correction of the error, which takes effect from the debtor from the date of its communication.
If, between the date of submission of the request for payment rescheduling and the date of issue of the tax attestation certificate, the debtor makes payments in the budget accounts related to the types of tax receivables due, the outstanding tax obligations are extinguished first on the date of declaration of urgency and then obligations that may be subject to payment rescheduling.
During the payment rescheduling by the simplified measure, in order to apply the reduction of the non-declaration penalty, at the request of the taxpayer / payer, by 75%, the non-declaration penalties included in the tax attestation certificate are postponed to payment by decision communicated to the debtor. payment installment.
Conditions for maintaining the validity of the payment rescheduling, unless the debtor submits several rescheduling applications
- to declare and pay, according to the law, the fiscal obligations administered by the fiscal body with payment terms starting with the date of communication of the payment rescheduling decision. The payment rescheduling remains valid even if these obligations are declared and / or paid by the 25th of the month following the due date provided by law, inclusive;
- to pay, according to the law, the fiscal obligations established by the fiscal body by decision, with payment terms starting with the date of communication of the payment rescheduling decision. The payment rescheduling remains valid even if these obligations are paid within 30 days from the payment term provided by law;
- to pay the differences of fiscal obligations resulting from rectifying declarations within maximum 30 days from the date of filing the declaration;
- to respect the amount and the payment terms from the staggering schedule. The payment rescheduling shall remain valid even if the rescheduling rate is paid by the next payment deadline in the rescheduling schedule;
- to pay the fiscal obligations administered by the fiscal body, not settled at the date of communication of the payment rescheduling decision and which are not subject to payment rescheduling, within maximum 180 days from the date of communication of this decision;
- to pay the unpaid tax obligations after the settlement of the returns with negative amount of VAT with the option of reimbursement communicated to the debtor through a payment notice, within 30 days from the date of communication of the payment notice;
- to pay, within maximum 30 days from the date of communication of the payment notification, the fiscal obligations established in fiscal administrative acts that have been suspended and for which the suspension of the execution of the fiscal administrative act ceased after the date of communication of the payment rescheduling decision ;
- to pay, within maximum 30 days from the date of communication of the payment notification, the fiscal obligations established by other authorities whose administration was transferred to the fiscal body after the issuance of a payment rescheduling decision;
- to pay the amounts for which the liability has been established according to the provisions of the legislation on insolvency and / or joint and several liability within 30 days from the date of establishing the liability;
- not to fall under one of the situations of bankruptcy or dissolution;
- to pay, within maximum 30 days from the date of communication of the payment notification, the fiscal obligations due by the debtors that merge, according to the law, and that do not benefit from the payment rescheduling.
If the amounts staggered for payment have been paid off in full and the conditions laid down have been complied with, the tax authority shall notify the debtor of the decision to complete the staggered payment.
The debtor may request the tax authority to maintain a rescheduling whose validity has been lost due to non-compliance, twice during the period of validity of the rescheduling, if he submits a request for this purpose, before the totality of the tax obligations the object of payment rescheduling. The request shall be resolved, within 5 working days, by issuing a decision to maintain the validity of the rescheduling, keeping the initially approved rescheduling period. In order to maintain the validity of the rescheduling, the debtor has the obligation to pay the tax obligations due on the date of communication of the decision to maintain the validity of the rescheduling, except for those that have been rescheduled whose validity has been lost, within 90 days from the date of communication.
Modification of the payment rescheduling decision during the rescheduling period
During the period of validity of the rescheduling, the decision to reschedule the payment can be modified at the request of the debtor by including in the rescheduling the following tax obligations included in the tax attestation certificate issued by the tax authority:
- the fiscal obligations on the payment of which the maintenance of the payment rescheduling depends
- the fiscal obligations due at the date of communication of the decision to maintain the validity of the rescheduling
The taxpayer may submit a maximum of two requests to amend the payment rescheduling decision for the period of validity of the payment rescheduling, to which he may attach the rescheduling schedule containing the proposed amount of rescheduling rates, until the payment deadlines are met, and shall be resolved. by the fiscal body, within 5 working days, by decision to modify the payment rescheduling decision or rejection decision, as the case may be, with the possibility of approving another rescheduling period, but which may not exceed the 12-month period.
For tax obligations representing penalties and default interest, for tax obligations established in tax administrative acts that have been suspended, as well as for tax obligations established by other authorities whose administration has been transferred to the tax authority, the debtor may submit the request to amend the decision payment rescheduling whenever necessary.
The amount and payment terms of the new installment rates shall be set out in installment charts which form an integral part of the decision to amend the payment rescheduling decision.
If the request to amend the payment rescheduling decision is rejected, the debtor has the obligation to pay the amounts within 30 days from the date of communication of the rejection decision.
In the situation when during the validity period of the facilitation the debtor obtains a suspension of the execution of the fiscal administrative act in which fiscal receivables are individualized that are subject to payment rescheduling, the payment rescheduling decision is modified, at the debtor’s request.
Renouncing to payment rescheduling
The debtor may waive the payment rescheduling for the period of its validity, by submitting a request to waive the rescheduling. In case of waiving the rescheduling, the debtor must pay the remaining tax obligations from the rescheduling until the date on which the loss of payment rescheduling occurs, otherwise the provisions regarding the loss of validity of the rescheduling are applicable. The fiscal body communicates to the debtor the decision to complete the payment rescheduling.
Loss of validity of the payment installment and the consequences of its loss
The payment rescheduling loses its validity on the date when the conditions are not met. The tax authority issues a decision establishing the loss of validity of the payment rescheduling which is communicated to the debtor. The loss of the validity of the payment installment entails the beginning or continuation, as the case may be, of the forced execution for the entire unquenchable amount. In case of loss of validity of the payment rescheduling, for the remaining payment amounts from the payment rescheduling granted by the fiscal body, representing main fiscal obligations and / or ancillary fiscal obligations staggered to payment, a penalty of 5% is due, except for the main staggered fiscal obligations for payment and for which a non-declaration penalty is due, in which case a non-declaration penalty of 0.08% is due for each day, provided by the Fiscal Procedure Code approved by Law no. 207/2015. Also, in case of loss of validity of the payment rescheduling granted by the tax authority, for the main remaining tax obligations from the payment rescheduling granted, interest of 0.02% is due from the date of issuance of the payment rescheduling decision for each day of delay .
Until November 10, 2020, the president of the National Agency for Fiscal Administration will approve by Order, the procedure for granting the payment rescheduling by the central fiscal authority.