J. The procedure of compensation and restitution of fiscal obligations
Reimbursement of amounts representing taxes, fees, contributions and other budgetary revenues due, in accordance with the legal provisions in force, to individuals who carry out economic activities independently or exercise free professions is made by the competent tax authority only after compensation with other tax obligations. due, in accordance with the provisions of art. 168 of the Fiscal Procedure Code.
K. Enforcement procedure
In case of recovery of the fiscal receivables due by the natural persons who carry out economic activities independently or exercise free professions within the forced execution procedure, the coordinating execution authority is the competent fiscal authority.
In the situation where the forced execution is carried out by summons and seizure, the application of the forced execution measure is carried out by the coordinating execution authority.
At the request of the coordinating enforcement authority, the competent enforcement authorities to apply the enforcement procedure by seizing and capitalizing the movable / immovable property of natural persons who carry out economic activities independently or exercise free professions are the central fiscal authorities in whose territorial area they are located. the goods.
As an exception, when it is found that there is an obvious danger of alienation, substitution or evasion of the debtor’s assets and traceable revenues, the coordinating enforcement authority may make them unavailable and enforceable, regardless of where they are located. find the goods. At the request of the coordinating enforcement authority, the enforcement authorities shall appoint the tender commissions, in order to carry out the procedure for capitalizing the seized goods.
L. Regulation of legal activity
According to the procedure, the representation before the courts is ensured by the legal structure within the fiscal authority issuing the administrative act or the enforcement act, regardless of the moment of litigation.
By way of exception to the above-mentioned rule, for disputes concerning the insolvency proceedings of natural persons who are self-employed or self-employed, representation before the courts shall be provided by the Legal Service within the central tax authority within whose jurisdiction territorial is the fiscal domicile of the natural person established in accordance with the provisions of art. 31 paragraph (1) letter. a) of the Fiscal Procedure Code.
We specify that, in litigations having as object the insolvency procedure, the investigation of the files is carried out by the Legal Service within the central fiscal authority in whose territorial radius is the fiscal domicile of the natural person established in accordance with the provisions of art. 31 para. (1) let. a) of the Fiscal Procedure Code, only during the period in which the taxpayer is in its administration, subsequently being forwarded to the Legal Service within the fiscal authority in whose competence the taxpayer will be, which subrogates in the rights and obligations of the fiscal authority in whose administration the taxpayer was previously found.
TRANSITIONAL PROVISIONS:
Fiscal registration:
v Starting with January 1, 2022, the subsequent modifications of the data from the fiscal registration declaration are declared by the natural persons who carry out economic activities independently or exercise free professions at the new competent fiscal authority.
v The procedure of declaring in fiscal inactivity, of reactivating the natural persons who carry out economic activities independently or exercise free professions declared inactive or of correcting material errors in the case of natural persons who carry out economic activities independently or exercise free professions, which at the date of January 1, 2022 is in progress, it is finalized by the new competent fiscal authority.
v In order to complete the procedure of inactivation, reactivation or correction of material errors in the case of natural persons who carry out economic activities independently or exercise free professions declared inactive, for which the competence of administration changes on January 1, 2022, the old authority fiscal transmits to the new competent fiscal authority all the documents issued, communicated or received, as the case may be, during the procedural flow of declaring inactivity, reactivating the taxpayers declared inactive or correcting material errors.
Declarative obligations:
The tax returns and the informative declarations of the natural persons who carry out economic activities independently or exercise free professions are submitted to the new competent fiscal authority starting with January 1, 2022.
Settlement of returns with negative VAT amounts and refund option:
For all natural persons who carry out economic activities independently or exercise free professions for which the competence of administration changes on January 1, 2022, the old fiscal authority transmits to the new competent fiscal authority all the information entered in the special database on taxable persons for which the central fiscal authorities have established a high fiscal risk, in the legal conditions, which concern the respective natural persons.
Reimbursements with negative amounts of VAT with reimbursement option submitted within the legal term provided, including those related to November 2021, by individuals who carry out economic activities independently or exercise free professions, for which the administration competence changes on 1 January 2022, according to the provisions of art. 331 of the Fiscal Procedure Code, and unresolved until the date of taking over by the new competent fiscal authority, shall be resolved as follows:
– in case of statements for which the reimbursement decisions were issued and the clearing / reimbursement stage has not been completed by the delivery date, the application file is transferred, including the approved reimbursement decision, to the new competent fiscal authority, in order to complete the procedure;
– the statements for which the reimbursement decisions have not been issued until the date of delivery are transferred to the new competent fiscal authority, in order to be resolved, according to the legal provisions in force.
According to the ANAF Order no. until the date of delivery, such as:
a) the report proposing the registration of the person in the special database, as the case may be;
b) the note by which the specialized department proposes the annulment of the procedural acts drawn up as a result of the classification of the statements being settled at low fiscal risk, as the case may be;
c) the report containing the proposal regarding the maintenance or deletion, as the case may be, of the taxable person in / from the special database;
d) the motivated report prepared by the collection department or by the legal department, in case for the natural person who carries out economic activities independently or exercises free professions, the voluntary liquidation procedure was initiated or the insolvency procedure was opened, with except for those for which a reorganization plan has been confirmed, under the conditions of the special law;
e) other documents prepared for the settlement of the statement.
Payment of the fiscal obligations of the natural persons who carry out economic activities independently or exercise free professions:
Any payments made by individuals who carry out economic activities independently or exercise free professions at the State Treasury units within the old fiscal authorities, after December 31, 2021, will be transferred to the State Treasury unit to which the new competent fiscal authority is assigned, based on the following information:
a) the fiscal identification code of the natural persons who carry out economic activities independently or exercise free professions for which the administration competence changes starting with January 1, 2022;
b) the old fiscal authority;
c) the new competent fiscal authority.
The previously provided transfer operations are performed until March 31, 2022, by automatically redirecting erroneous payments.
After this date, any payments made erroneously by natural persons who carry out economic activities independently or exercise free professions, at the units of the State Treasury to which the old fiscal authorities are assigned, will be returned to the payers.
The above provisions apply accordingly to secondary offices established by natural persons who carry out economic activities independently or exercise free professions.
Payment facilities management:
Starting with January 1, 2022, the monitoring of the observance of the payment facilities granted on the basis of the relevant normative acts, for the natural persons who carry out economic activities independently or exercise free professions, is carried out by the new competent fiscal authorities.
According to the Procedure, the administrative documents by which payment facilities were granted, together with the rescheduling schedules, are sent by the old fiscal authorithy, in paper format, accompanied by:
statement
which specifies the manner of compliance with the payment facilities granted until December 31, 2021;
letters of guarantee / guarantee insurance policies issued by credit institutions or, as the case may be, by a non-banking financial institution registered in the registers of the National Bank of Romania or mortgage or pledge contracts, in original.Letters of guarantee / guarantee insurance policies must be valid, and for mortgage or pledge contracts, mention must be made of their registration in order to carry out legal publicity.
The cash guarantees deposited at the units of the State Treasury to which the old fiscal authorities are assigned are transferred by them, until the term provided in point 3 of letter I, in the corresponding accounts opened by the new competent fiscal authorities at the units of the State Treasury to which they are assigned.
The above provisions shall apply accordingly to secondary establishments established by natural persons who carry out economic activities independently or exercise free professions.
Solving the requests for compensation and / or restitution of the natural persons who carry out economic activities independently or exercise free professions Requests for compensation and / or restitution submitted by natural persons who carry out economic activities independently or exercise free professions, whose legal term of settlement expires after January 1, 2022, will be submitted for resolution to the new competent fiscal authorithy, as part of the individual’s tax file.
Enforcement procedure:
The old fiscal authorities, which established seizures before December 31, 2021 on the incomes due to third parties or on the availabilities from the bank accounts of the individuals who carry out economic activities independently or exercise free professions, communicate, until the term provided in point. 3 in lit. I, third parties and all banks where seizures are established new IBAN codes in which the amounts will be transferred, except for the situation in which the seizure was communicated by electronic means of remote transmission after January 1, 2021.
If there are amounts obtained in account 50.67 “Available from amounts collected from the capitalization of movable and immovable property in the foreclosure procedure”, from the capitalization of seized assets, until December 31, 2021, they are distributed by the enforcement authorithy which has capitalized the good until this date or, as the case may be, is returned to the bidders, according to the law.
Delivery-receipt of fiscal files, information and documents regarding the administration of fiscal obligations:
The natural persons who carry out economic activities independently or exercise free professions are taken over by the new competent fiscal authorithy, starting with January 1, 2022.
The handing over-receiving of the fiscal files of the natural persons who carry out economic activities independently or exercise free professions, as well as of their secondary offices is carried out between the central fiscal authorities involved, based on a handover-receipt protocol, being applied accordingly. the procedure approved by order of the president of the National Agency for Fiscal Administration.
In the case of natural persons who carry out economic activities independently or exercise free professions and for their secondary offices, the information contained in the computer systems for managing tax receivables is transferred in electronic format between the central tax authorities involved in the delivery-receipt procedure for 5 working days from the end of the fiscal year 2021.
In ANAF order no. 2021, by January 21, 2022, the protocol to transfer and receive tax files of natural persons who are self-employed or self-employed, as well as for their secondary establishments will be completed.
For natural persons who are self-employed or are engaged in free professions, removed from the registers in which they were registered, tax files shall not be handed over by the tax authorities.
Whenever necessary, the new tax authorithy may request documents or information relating to a natural person who carries on an independent business activity or exercises the de-employed professions.
Legal basis:
– ANAF Order no. 2021/2021 regarding the competence to administer the fiscal obligations due by the natural persons who carry out economic activities independently or exercise free professions;
– Fiscal Procedure Code of 2015 (Law no. 207/2015), with subsequent amendments and completions.