In the Official Gazette (Part I) no.466 of 10 May 2022 was published ANAF Order no.878 on the establishment of electronic means of remote transmission of enforcement documents and their communication procedure.
The normative act was issued in view of the need to create the mechanism for the automation of the establishment and withdrawal of bank distraints by the enforcement authorities under ANAF, within the limit of the amounts registered in the enforcement documents, so that the cash available in the taxpayers’ accounts is not affected beyond the limit of the amounts registered in the address for the establishment of the bank distraint and there are no synergy in the activity carried out by them, and the withdrawal of the enforcement measures by bank distraint is carried out with operativity.
According to the new provisions, the communication of enforcement documents to credit institutions is carried out by electronic means of remote transmission.
For this purpose, the A.N.A.F. provides credit institutions, in the private area of the A.N.A.F. portal, with a computer system through which users upload and download documents.
Enforcement documents are communicated through the portal, in the form of a .pdf file with .xml attached, electronically signed, through electronic means of remote transmission, according to the law.
It is worth mentioning that the means of identification of credit institutions in the electronic environment and the procedure for approving access to the computer system are those established by the order of the President of the A.N.A.F. for the approval of the procedure for the provision of information pursuant to Article 61 of Law no.207/2015 on the Tax Procedure Code, as amended and supplemented.
Please note that Order 878/2022 approves the models, as well as the distribution, use and storage of the following forms:
- the address for notifying credit institutions of the amounts to be recovered, following the deductions made, from deductions established by electronic means of remote transmission;
- the address concerning the communication of the reasons why the measures ordered by the documents communicated by the A.N.A.F. were not registered;
- the address concerning the communication of the amounts that the credit institution may pay;
- payment order;
- report on the non-payment by the credit institution of the amount contained in the payment order.
The date of communication to the credit institution of the enforcement document is the first banking day following the day of its upload to the computer system, and the time of communication is the starting time of the banking day.
Please note that the provisions of the recently published normative act apply to deductions established by the competent tax authorities from the date of its entry into force, i.e. from 11 May 2022.
Deductions established before the date of entry into force of this order remain subject to the rules established at the time of their establishment, such as: transfers made by credit institutions for the settlement of tax obligations, as well as budgetary obligations identified in enforceable titles transmitted for recovery to the central tax authorities by other institutions or public authorities, which were the basis thereof, or, as appropriate, the suspension, continuation, withdrawal of these deductions
The procedure for communication by electronic means of remote transmission to credit institutions of the writs of execution, as well as the conditions under which this is done: withdrawal of these deductions.
In order to extinguish tax debts, as well as budget debts identified in enforceable titles sent for recovery to the central tax authorities by other public institutions or authorities, after the expiry of the deadlines provided for by Law no. 207/2015 on the Tax Procedure Code, with subsequent amendments and additions, hereinafter referred to as the Tax Procedure Code, debtors holding bank accounts may be pursued by establishing a deduction on the money in them.
Every day, the central tax authorities referred to in Articles 30, 33 and 35 of the Tax Procedure Code, hereinafter referred to as the competent tax authorities, shall electronically transmit the attachment addresses to the Rapid Printing Unit, hereinafter referred to as the R.P.U., for processing.
After processing and validation by the R.I.U. of the information contained in the attachment addresses, the e-Popririri information system takes and processes this information and communicates it to the credit institutions via the e-Popriri platform.
The operations carried out in connection with the enforcement documents are managed according to the payment record number.
The competent tax authority can access, at any time, the information in the e-Popririri information system, so that it can be analysed in the context of compliance with the legal provisions by the credit institutions, such as the imposition of joint and several liability or sanctions, as appropriate.
The exchange of messages with credit institutions is done through the e-Popriri platform
In order to communicate the addresses for the attachment of cash, the competent tax authority will generate them from the existing computer applications for the claims managed in these systems and for each credit institution where the debtor has opened accounts. For this purpose, the competent tax authorities will send the data contained in these to the U.I.R., following the existing procedure for sending documents for printing/virtual private space.
The U.I.R. processes and validates the information contained in the addresses for the establishment of the deduction of cash holdings.
The e-Popririri computer system receives and processes from the UIR the addresses for the attachment of cash holdings and uploads them to the e-Popriririri platform for each credit institution by midnight. They shall be deemed to be communicated on the first banking day following the day of their upload, at the start time of the banking day.
The notices of deduction of cash assets are uploaded on the e-Popriri platform, so that they can be made available to credit institutions for downloading the files communicating the foreclosure documents.
The information regarding the date and time of the communication of the addresses for setting up the deduction is automatically updated in the e-Popriri computer system. If the deduction was not established by the credit institution, as a result of receiving the address of the deduction, this information, together with the reason for the non-establishment, is taken over in the e-Popriri computer system, based on the exchange. of messages with credit institutions. The message sent by the credit institution will include the following information:
- a) the payment record number related to the address for setting up the attachment;
- b) the fiscal identification code of the beneficiary, respectively of the debtor on whose name the deduction was established. In the case of fiscally registered secondary offices, according to the law, their fiscal identification code will be mentioned;
- c) the reasons for non-establishment, which can be:
- i) does not have an open account;
- ii) the company in insolvency proceedings;
iii) the account has been closed;
- iv) deceased / deregistered debtor;
- v) other reasons agreed by the credit institutions with the Central Point.
In the event that, after the seizure of cash, the competent tax authority ascertains the existence of a new account opened by debtors with credit institutions other than those to which seizure notices have already been communicated, it shall communicate to the U.I.R. the new seizure notices containing the balance of the claims in the seizure notices already communicated to the other credit institutions. P
It is important to mention that the competent tax authority can access, at any time, the information existing in the e-Popriri information system, in order to check the status of the attachment address on the cash holdings, including the information on the amounts subject to them, in order to update, in the computer applications through which the claims are managed, the information on the establishment/non-establishment of attachment addresses.
For the communication of the attachment address, following the conversion of the attachment into an enforceable attachment, the provisions of this chapter shall apply accordingly.
Validation and recording of payments transferred to the account opened specifically at the level of the Central Operating Treasury:
The sums subject to the enforcement acts shall be transferred by the credit institutions to the account 50.67.02 representing “Cash from sums collected from the establishment of seizure (bank/third parties) on the sums due to debtors”, opened at the Central Operational Treasury, IBAN code RO08TREZ999506702XXXXXXX. When making payments to account 50.67.02, credit institutions shall fill in the payment documents with the payment record number and the other information specified in point 3.8. Credit cooperative organisations shall fill in the credit cooperative’s tax identification code under the heading “Payer’s tax identification code”.
The Central Operating Treasury shall automatically validate, through the program made available by the National Centre for Financial Information, the transfers made by credit institutions to the account provided above, according to the payment record number and its correspondence with the beneficiary’s tax identification code, identified in the e-Popririri information system.
For transfers made by credit cooperative organizations, the tax identification code of the payer is also validated. If the amount to be recovered is “zero” lei in the e-Popririri computer application, the transfer made by the credit institution is not validated.
If the transfers are not validated at the level of the Central Operating Treasury, they shall be returned to the bank account from which they were transferred, on the next working day of the registration of the transfers in the accounts.
The amounts validated by the Central Operational Treasury shall be subject on the same day to the distribution process to the account 50.67.02 “Cash from amounts collected from the establishment of a seizure (bank/third parties) on the amounts due to debtors” coded with the debtor’s tax identification code opened with the State Treasury unit to which the competent tax authority administering the debtor’s tax claims is attached. The amounts distributed by the Central Operational Treasury shall be recorded in the accounts of the State Treasury units on the next working day, and the file with the receipts shall be sent to the competent tax authority on the same day. If the competent tax authority finds that it has received transfers sent by the State Treasury units for taxpayers not under its administration, it shall, on the next working day, order the State Treasury unit to transfer the amounts to the State Treasury unit to which the competent tax authority administering the debtor’s tax claims is attached.
Along with the distribution process, the Central Operational Treasury transmits to the e-Popriri IT system the information from the payment documents, respectively:
- a) the fiscal identification code of the beneficiary;
- b) the amount entered in the payment document;
- c) the number of the payment document;
- d) the date of the payment document;
- e) the payment record number;
- f) SWIFT / BIC code of the credit institution;
- g) the date of the statement, respectively the day on which the payment was registered;
- h) date of payment;
- i) the fiscal identification code of the payer;
- j) the explanations mentioned in the payment document.
Based on the information provided above, with the amount entered in the payment document, the remaining amount to be recovered is automatically updated in the e-Popriri computer system.
Withdrawal enforcement measures by seizing money availabilities:
If the established seizure no longer exists as a result of the termination of the forced execution for any of the reasons provided by law, unless the amounts that were the basis for the seizure were extinguished in full, the competent tax authority transmits to the computer system. e-Seizures the status of the seizure establishment address, respectively “withdrawal “.
Legal basis:
ANAF Order 878/2022 regarding the establishment of the electronic means of remote transmission of the execution documents and of their communication procedure.