Procedure for applying the measures for restructuring the outstanding budgetary obligations – amendments

The financial restructuring norms of the state debts have been modified in order to adapt them to the multiple changes in the field, which occurred at the end of 2020 and at the beginning of 2021, according to a normative act recently published in the Official Gazette.

Thus, by Order no.764 / 2021 of the Minister of Finance published in the Official Gazette no.880 of 14 September 2021 was amended the ORDER OF THE MINISTRY OF PUBLIC FINANCE (OMPF) no.2810 / 2019 for the approval of the Procedure for applying the restructuring measures outstanding on 31 July 2020.

The initiators of the document remind, in the report approving the normative act, that, by GOVERNMENT ORDINANCE no.6 / 2019 regarding the establishment of fiscal facilities (in initial form) the possibility of restructuring the outstanding budgetary obligations on December 31, 2018 based on a restructuring plan, prudent private creditor test, staggered payment and fiscal supervision during the facilitation period, regulated by chapter I of this normative act, for debtors legal entities of public or private law, except for public institutions and administrative units- territorially in financial difficulty and for which there is a risk of going into insolvency.

Therefore, based on articol  37 paragraph (1) of the GOVERNMENT ORDINANCE no. 6/2019, the ORDER of the MINISTRY OF PUBLIC FINANCE (OMPF) no. 2810/2019 for the approval of the procedure for applying the restructuring measures of the outstanding budgetary obligations on December 31, 2018 in the case of debtors who have principal debts in an amount greater than or equal to the amount of one million lei.

We mention that the GOVERNMENT ORDINANCE no. 6/2019 was subsequently amended and supplemented by a series of normative acts. In this context, in order to harmonize the provisions of the ORDER OF THE MINISTRY OF PUBLIC FINANCE (OMPF) no. 2810/2019 with the amendments and completions that intervened in the GOVERNMENT ORDINANCE no. 6/2019, it was amended and supplemented by the ORDER of the MINISTRY OF PUBLIC FINANCE (OMPF) no. 3126/2019 and by ORDER OF THE MINISTRY OF PUBLIC FINANCE (OMPF) no. 2998/2020.

Subsequently, by EMERGENCY ORDINANCE no. 226/2020 regarding some fiscal-budgetary measures and for the modification and completion of some normative acts and by the Government Ordinance some terms were continued the measures regulated by the GOVERNMENT ORDINANCE no. 6/2019, in the sense of including in the sphere the budgetary obligations for which the restructuring of the outstanding budgetary obligations can be granted until December 31, 2020.

We emphasize the fact that the Order no. 764/2021 of the Minister of Finance was elaborated in order to harmonize the provisions of the ORDER OF THE MINISTRY OF PUBLIC FINANCE (OMPF) no. 2810/2019 with the modifications and completions that intervened in the GOVERNMENT ORDINANCE no. 6/2019 through the amendments and completions brought by the EMERGENCY ORDINANCE no. 226/2020 and contains provisions regarding the extension of the scope of obligations for which the restructuring of budgetary obligations can be granted, from July 31, 2020 to December 31, 2020, inclusive.

At the same time, in the context of the successive modifications of the data regarding the area of obligations for which the restructuring of the budgetary obligations can be granted, according to the GOVERNMENT ORDINANCE no. 6/2019, respectively from 31 December 2018 to 31 March 2020, to 31 July 2020, followed by a new amendment on 31 December 2020, but also of the amendments regarding the deadline for submitting notifications / requests regarding the restructuring of budgetary obligations, through the new normative act published in the Official Gazette, the following modifications are operated in order to simplify the administration procedures:

  • elimination from the contents of annexes no. 1 – 2 and 4 – 18 to the Procedure for the application of the measures for restructuring the outstanding budgetary obligations on December 31, 2020, of the specifications regarding the date on which the budgetary obligations for which the restructuring may be granted refer, including from the perspective of the Order title;
  • elimination from the contents of annexes no. 1 – 2 and 4 – 18 to the Procedure for the application of the measures for restructuring the outstanding budgetary obligations on December 31, 2020, of the specifications regarding the date on which the notification / request for restructuring of the budgetary obligations will be submitted.

In addition, two new forms have been introduced, namely a model notification on the intention to restructure budget obligations or to withdraw the notification and a model application on the application of the provisions on the restructuring of budget obligations, which are contained in Annexes 18 and 19. to the ORDER OF THE MINISTER OF FINANCE no.764 / 2021.

ANNEX No. 18 (Annex 29 to the procedure):

NOTIFICATION

on the intention to restructure budgetary

obligations or withdrawal of notification

  1. Debtor identification data

Fiscal identification code  . . . . . . . . . .

Name / Surname and surname  . . . . . . . . . .

Fiscal domicile: county / sector  . . . . . . . . . ., town . . . . . . . . . ., street . . . . . . . . . . no. . . . . . . . . . ., bl. . . . . . . . . ., unit. . . . . . . . . . ., ap. . . . . . . . . ., telephone. . . . . . . . . ., fax . . . . . . . . . ., e-mail. . . . . . . . . .

CAEN code of the main object of activity

Fiscal identification code  for secondary offices

. . . . . . . . . .

Fiscal registration code assigned by the fiscal authority / Unique registration code assigned according to the special law for natural persons who also carry out economic activities independently or exercise free professions in other forms than association. . . . . . . . . .

  1. Identification data of the proxy / legal representative / fiscal representative

Name / Surname and surname  . . . . . . . . . .

Address . . . . . . . . . .

Fiscal identification code  . . . . . . . . . .

  1. Object of the notification1

1 Note one of the described situations .

□ The intention to restructure the budgetary obligations based on the provisions of chap. I of the Government Ordinance no. 6/2019 on the establishment of fiscal facilities, with subsequent amendments and completions, and of the Order of the Minister of Public Finance no. 2,810 / 2019 for the approval of the Procedure for the application of the restructuring measures of the outstanding budgetary obligations, with the subsequent modifications and completions

□ Withdrawal of the Notification regarding the intention to benefit from the restructuring of the budgetary obligations no ……….. from ………. based on the provisions of chap. I of the Government Ordinance no. 6/2019 on the establishment of fiscal facilities, with subsequent amendments and completions, and of article 3 paragraph (21) of the Procedure for applying the measures for restructuring the outstanding budgetary obligations, approved by the Order of the Minister of Public Finance no. 2,810 / 2019, with subsequent amendments and completions;

□ Withdrawal of the Notification regarding the intention to benefit from the restructuring of the budgetary obligations no ……….. from ………. and the submission of a new notification regarding the intention to benefit from the restructuring of the obligations budgetary under the provisions of chap. I of the Government Ordinance no. 6/2019 on the establishment of fiscal facilities, with subsequent amendments and completions, and of article 3 paragraph (22) of the Procedure for applying the measures for restructuring the outstanding budgetary obligations, approved by the Order of the Minister of Public Finance no. 2,810 / 2019, with subsequent

 

Legal / fiscal / authorized representative of the taxpayer

Name and surname: . . . . . . . . . .

Function. . . . . . . . . .

Signature. . . . . . . . . .

ANNEX No. 19 (Annex 30 to the procedure):

Application

on the application of the provisions

on restructuring budgetary obligations

  1. Debtor identification data

Fiscal identification code  . . . . . . . . . .

Name / Surname and surname  . . . . . . . . . .

Fiscal domicile: county / sector  . . . . . . . . . ., town . . . . . . . . . ., the street . . . . . . . . . . no. . . . . . . . . . ., Bl. . . . . . . . . ., Unit. . . . . . . . . . ., Ap. . . . . . . . . ., telephone. . . . . . . . . ., fax . . . . . . . . . ., e-mail. . . . . . . . . .

CAEN code of the main object of activity

Fiscal identification code  for secondary offices

. . . . . . . . . .

Fiscal registration code assigned by the fiscal authority / Unique registration code assigned according to the special law for natural persons who also carry out economic activities independently or exercise free professions in other forms than associations. . . . . . . . . .

  1. Identification data of the proxy / legal representative / fiscal representative

Name / Surname and surname  . . . . . . . . . .

Address . . . . . . . . . .

Fiscal identification code  . . . . . . . . . .

  1. Object of the application

Pursuant to the provisions of chap. I of the Government Ordinance no. 6/2019 on the establishment of fiscal facilities, with subsequent amendments and completions, and of the Order of the Minister of Public Finance no. 2,810 / 2019 for the approval of the Procedure for the application of the measures for restructuring the outstanding budgetary obligations, with the subsequent modifications and completions, I request1:

1 Note one of the described situations.

 

restructuring of budgetary obligations, according to article 1 paragraph (1) and article 5 paragraph (1) of Government Ordinance no. 6/2019, with subsequent amendments and completions
withdrawal of the Restructuring Request for budgetary obligations no. . . . . . . . . . ., from the date. . . . . . . . . ., according to article 5 paragraph (11) of the Procedure for applying the measures for restructuring the outstanding budgetary obligations, approved by the Order of the Minister of Public Finance no. 2,810 / 2019, with subsequent amendments and completions
withdrawal of the Restructuring Request for budgetary obligations no. . . . . . . . . . . from the date. . . . . . . . . . . and the submission of a new request for restructuring the budgetary obligations, according to article 5 paragraph (12) of the Procedure for applying the measures for restructuring the outstanding budgetary obligations, approved by the Order of the Minister of Public Finance no. 2,810 / 2019, with subsequent amendments and completions
withdrawal of the Notification regarding the intention to benefit from the restructuring of the budgetary obligations no. . . . . . . . . . . from the date. . . . . . . . . . and the Request for restructuring the budgetary obligations no. . . . . . . . . . . from the date. . . . . . . . . ., according to article 5 paragraph (13) of the Procedure for applying the measures for restructuring the outstanding budgetary obligations, approved by the Order of the Minister of Public Finance no. 2,810 / 2019, with subsequent amendments and completions
the modification of the decision to facilitate the payment of the main budgetary obligations and / or of the decision to postpone the payment of interests, penalties and all accessories, according to article 11 paragraph (1) of the Government Ordinance no. 6/2019, with subsequent amendments and completions
maintaining the validity of the facilitation of the payment of the main budgetary obligations and / or of the postponement of the payment of interests, penalties and of all accessories and / or of the postponement of the payment of the main budgetary obligations, according to article 14 paragraph (1) of Government Ordinance no. 6/2019, with subsequent amendments and completions

To this application I attach, as the case may be, the following documents:

□ – restructuring plan;

□ – prudent private creditor

Legal / fiscal / authorized representative of the taxpayer

Name and surname: . . . . . . . . . .

Function. . . . . . . . . .

Signature. . . . . . . . . .

At the same time, the initiators also specify, since in the GOVERNMENT ORDINANCE no. 6/2019 were not exempted from granting the facilities the budgetary obligations for which the joint and several liability was attracted according to Law no. 207/2015 on the Fiscal Procedure Code, or liability according to Law no. 85/2014 on insolvency prevention and insolvency procedures, with subsequent amendments and completions, or according to Law no. 85/2006 on insolvency procedure, with subsequent amendments and completions, including the criminal law, specifications were introduced in this regard in the content of the new Order.

Legal basis:

Government Ordinance 6/2019 on the establishment of fiscal facilities;

MF Order no. 764/2021 regarding the amendment and completion of the Order of the Minister of Public Finance no. 2,810 / 2019 for the approval of the Procedure for the application of the measures for restructuring the outstanding budgetary obligations on July 31, 2020.