Government Ordinance (OG) no.11 for amending and supplementing Law 207/2015 on the Code of Fiscal Procedure and Regulation of Fiscal Measures was published in the Official Gazette number 832 of August 31, 2021, with general applicability of September 3, 2021
According to the document, simplified payment rescheduling becomes a permanent option for debtors. The mechanism of the Fiscal Procedure Code will be effectively applied from October 1, 2021, immediately after the expiration of the current temporary simplified rescheduling mechanism.
More precisely, one of the amendments that GOVERNMENT ORDINANCE no. 11/2021 brings to the Fiscal Procedure Code is the introduction in legislation of an entire chapter dedicated to a permanent rescheduling procedure, in simplified form, for the budgetary obligations administered by the central fiscal authority.
We mention that the simplified rescheduling was thought as an alternative to the classic rescheduling of the Fiscal Procedure Code and implies, according to GOVERNMENT ORDINANCE no. 11/2021, the rescheduling, for a maximum of 12 months, of the main fiscal obligations and outstanding accessories, whose seniority is at most 12 months prior to the date of submission of the application and not extinguished until the date of issuance of the fiscal attestation certificate, administered by the central fiscal authority.
It is important to mention the fact that, in GOVERNMENT ORDINANCE 11/2021 it is provided that, in the category of fiscal obligations for which the payment rescheduling is not granted, are included those that have been the object of a rescheduling granted under EMERGENCY ORDINANCE no.181 / 2020, which, practically, when this GOVERNMENT ORDINANCE will enter into force, will lose its validity.
According to the current legislation, the simplified rescheduling of debts can still be accessed, based on the EMERGENCY ORDINANCE no. 181/2020, only until September 30.
Therefore, the requests for simplified rescheduling for the payment of the debts submitted until September 30 will be solved based on the EMERGENCY ORDINANCE no. 181/2020.
Starting with October 1, 2021, according to the GOVERNMENT ORDINANCE no. 11/2021, the mechanism will become a permanent option for the debtors at ANAF, and the requests for simplified payment rescheduling will be further resolved based on the provisions of GOVERNMENT ORDINANCE no. 11/2021.
According to the GOVERNMENT ORDINANCE no. 11/2021, in order to benefit from the simplified payment rescheduling, the debtor must fulfill, cumulatively, the following conditions:
- to submit an application to the fiscal body, 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 with a seniority of more than 12 months prior to the date of submitting the application and not extinguished at the date of issuing the fiscal attestation certificate;
- his liability has not been established according to the legislation on insolvency and / or joint and several liability. By exception, if the acts by which the liability has been established are final in the system of administrative and judicial means of appeal, and the amount for which the liability has been drawn has been extinguished, the condition is considered fulfilled.
In addition, regarding the rules of the simplified payment rescheduling mechanism, the debtor must, at the date of issuing the fiscal attestation certificate, have submitted all the fiscal declarations.
After receiving the request, ANAF issues ex officio the fiscal attestation certificate and solves the request within 5 working days from the date of its registration, by decision to reschedule the payment or decision of rejection, as the case may be.
Important! During the validity period of the rescheduling, the decision to reschedule the payment can be modified, at most twice, at the request of the debtor, by including other fiscal obligations.
We mention that the debtor has the possibility to waive the payment rescheduling during its validity period, by submitting a request to waive the rescheduling, in which case he must pay the remaining tax obligations from the rescheduling until the date when the rescheduling of the payment occurs.
On the one hand, taxpayers who opt for the simplified debt rescheduling must pay a state interest of 0.01% for each day of delay.
On the other hand, taxpayers get rid of the need to provide guarantees. These two aspects make the simplified rescheduling more accessible than the classic rescheduling in the Fiscal Procedure Code.
Conditions for rescheduled access to simplified payment:
In order to access the simplified payment schedule, it is not necessary to set up guarantees, but the following conditions must be met, cumulatively:
– to submit an application until September 30, 2021 inclusive, under the sanction of forfeiture. Upon request, the rescheduling schedule containing the proposed amount of rescheduling rates may be attached;
– not to register outstanding fiscal obligations at the date of declaring the state of emergency, not extinguished at the date of issuing the fiscal attestation certificate. If, on the date of the state of emergency, such outstanding fiscal obligations are registered, they must be extinguished by the date of issuing the fiscal attestation certificate;
– not to be in bankruptcy proceedings;
– to be in dissolution;
– to have submitted all the fiscal declarations until the date of issuing the fiscal attestation certificate;
– the liability has not been established according to the legislation regarding insolvency and / or joint and several liability, according to the provisions of art. 25 and 26 of the Fiscal Procedure Code. By exception, if the acts by which the liability has been established are final in the system of administrative and judicial means of appeal, and the amount for which the liability has been drawn has been paid, the condition is considered fulfilled.
ANAF reminds the taxpayers, through a press release, that they can also benefit from the cancellation of some accessory budgetary obligations, related to the main budgetary obligations outstanding on March 31, 2020, if they cumulatively meet the conditions:
– all outstanding main budgetary obligations as of March 31, 2020, inclusive, to be extinguished by January 31, 2022, inclusive, the deadline for submitting the request for cancellation of accessories;
– all the main budgetary obligations and accessories with payment terms between April 1, 2020, and the date of submitting the request for cancellation of the accessories, inclusive, to be extinguished until the date of submitting the request for cancellation of the accessories, inclusive.
– to file all the fiscal declarations, according to the fiscal vector, until the date of submitting the request for cancellation of the accessories, inclusive;
– to submit the request for cancellation of the accessories after the proper fulfillment of the conditions provided above, but not later than January 31, 2022, inclusive, under the sanction of forfeiture.
Both the request regarding the simplified payment rescheduling, and the request for cancellation of the accessories, can be sent to the fiscal and electronic body, through the Virtual Private Space.
The application form for granting the payment rescheduling (EMERGENCY ORDINANCE 181/2020) can be found at the following link:
http://static.anaf.ro/static/10/Anaf/formulare/C_OPANAF_3896_2020.pdf
Legal basis:
– GOVERNMENT ORDINANCE 11/2021 for the amendment and completion of Law no. 207/2015 on the Fiscal Procedure Code and the regulation of some fiscal measures;
– Emergency Ordinance 181/2020 regarding some fiscal-budgetary measures, for the modification and completion of some normative acts, as well as for the governmental ordinance of certain deadlines.