Procedure for granting payment rescheduling – simplified form

The order of the National Agency for Fiscal Administration (ANAF) no. 1767/2021 for the approval of the Procedure for granting the payment rescheduling, in simplified form, by the central fiscal authority  was published in the Official Gazette (Part I) no. 1072 of 9 November 2021.

According to the normative act, the procedure applies to the main fiscal obligations and outstanding accessories, administered by the central fiscal authority , hereinafter referred to as fiscal authority , whose seniority is of maximum 12 months prior to submitting the application and not expired until the date of issuing the fiscal attestation certificate. debtors can submit payment rescheduling applications.

By fiscal obligations administered by the fiscal authority  are meant:

  1. a) the main fiscal obligations representing taxes, fees, contributions and other amounts due to the general consolidated budget, as well as the accessory fiscal obligations;
  2. b) fines of any kind administered by the fiscal authority;
  3. c) the budgetary receivables established by other bodies and sent for recovery to the fiscal bodies, according to the law, including the budgetary receivables resulting from contractual legal relations established by court decisions or other documents which, according to the law, constitute enforceable titles;
  4. d) receivables resulting from the commission of certain crimes, respectively damages, judicial expenses and judicial / criminal fines.

It does not fall into the category of receivables provided in letter d) and does not grant rescheduling for the amounts that are subject to confiscation, as well as those representing the cash equivalent of goods that were considered to be a direct or indirect product of a crime.

The stipulated fiscal obligations whose seniority is of maximum 12 months prior to the submission of the application and including previous fiscal periods are established by the following documents / administrative acts submitted / communicated until the date of issuance of the fiscal attestation certificate:

  1. tax returns, including those submitted late;
  2. taxation decisions;
  3. rectifying statements;
  4. decisions regarding the accessory fiscal obligations;
  5. enforceable titles sent for recovery to the fiscal bodies, according to the law;
  6. any other acts by which taxes, fees, social contributions and other amounts due to the general consolidated budget are established.

The payment rescheduling is granted by the fiscal authority , for a period of maximum 12 months, by issuing the decision to reschedule the payment of fiscal obligations, to which is attached the payment schedule that includes monthly installments, depending on the number of months of rescheduling the payment approved. The payment rescheduling period granted may not be longer than the payment rescheduling period requested by the debtor.

              The payment rescheduling of the fiscal obligations is requested by the debtor based on an application, the model of which is provided in annex no. 1 (below), submitted to the fiscal authority . We mention that, according to the normative act, the submission modalities are the following:

  1. at the registry of the fiscal authority ;
  2. by mail, with confirmation of receipt;
  3. through the “Virtual private space” service.

              It is important to mention that for the debtors who have established fiscally registered secondary offices, according to the law, the request for granting payment rescheduling is submitted by the debtor, both for the fiscal obligations due to him and for those of his secondary offices.

              The application is submitted to the fiscal authority  competent for the administration of the debtor’s fiscal obligations and is analyzed in relation to the total obligations of the debtor and of his secondary offices.

              For natural persons who carry out economic activities independently or exercise free professions, according to the law, the request for granting payment installments is submitted by the debtor, natural person, separately for the fiscal obligations of the natural person and separately for the fiscal obligations of the person / persons physical, as the case may be, who carry out economic activities independently or exercise free professions.

              The application / applications shall be submitted to the competent fiscal authority  provided for in Title III, Chapter I of the Fiscal Procedure Code and shall be analyzed separately, not being conditional on the submission of one to the other.

In case the debtor opts for the differentiated payment of the installment installments, he mentions in the request the schedule proposal, which will include, for each installment, the percentage that can be paid from the main and accessory fiscal obligations, respectively:

  1. at least 5% of the amount of fiscal obligations that can be rescheduled for payment, for half of the requested rescheduling period;
  2. the percentage difference is divided equally for each rescheduling rate, for the remaining months of the chart proposal.

In the situation where the requested payment rescheduling period includes an odd number of rescheduled months, the number of months resulting from the application of the provisions of letter a) is further rounded.

We remind you about the recent amendments to the Fiscal Procedure Code brought by GOVERNMENT ORDINANCE 11/2021, which established the method of rescheduling the payment through the simplified procedure as a permanent method.

The payment rescheduling can be granted for all fiscal obligations included in the fiscal vector, including for assimilated fiscal obligations, such as fines or budgetary receivables established by the court.

No simplified rescheduling is granted for tax debts of less than 500 lei for individuals and less than 5,000 lei for legal entities.

According to the GOVERNMENT ORDINANCE 11/2021, for the payment rescheduling, during the rescheduling, late interest is calculated, the level of late interest is 0.01% per day.

ANNEX no.1: APPLICATION for granting the payment rescheduling, in simplified form

  1. Debtor identification data Fiscal identification code: ……………………………………… ………. Name / Surname and surname: …………………………………….. Fiscal domicile: county / sector ……………………….., locality …………. ……………, App. …………………….. no. ……, Unit. ……….., ……., App …………. Phone ……………………., Fax …………………. .., E-mail …………………………………….. …… Fiscal identification code for secondary offices: ………………………………………………………………………………………. ………………………………. .
  2. Identification data of the proxy / legal representative / fiscal representative Name / Surname and surname: ………………………. Address: ………………………………………… ………………… Fiscal identification code: ……………………………….

C   Object of the application

Pursuant to the provisions of chapter IV1 “Payment rescheduling, in simplified form, for the fiscal obligations administered by the central fiscal authority ” of Law no. 207/2015 on the Fiscal Procedure Code, with subsequent amendments and completions, and of the Order of the President of the National Agency for Fiscal Administration no. 1,767 / 2021 for the approval of the procedure for granting the payment rescheduling, in simplified form, by the central fiscal authority , I request 1):

rescheduling the payment of fiscal obligations, for a period of ……. months 2), according to article 2091 of Law no. 207/2015, with subsequent amendments and completions
maintaining the validity of the payment rescheduling and / or the postponement of the payment of non-declaration penalties, according to article 209 10 of Law no. 207/2015, with subsequent amendments and completions
the modification of the decision to reschedule the payment and / or of the decision to postpone the payment of the non-declaration penalties, with the granting of the rescheduling of the payment for a period of ……….. months 2), according to article 209 5 of Law no. 207/2015, with subsequent amendments and completions
the modification of the decision to reschedule the payment and / or of the decision to postpone the payment of the non-declaration penalties, according to article 209 13 of Law no. 207/2015, with subsequent amendments and completions

_______

  • Check one of the described situations.
  • Mention the number of months for which you want to reschedule the payment, which can be up to 12 months.

  1. I request the differentiated payment of the installments, and the schedule proposal is the following:

Monthly rate Percentage for each monthly installment (main and staggered accessories) 3)

(%)

R1
R2
R3
R12
TOTAL 100%

By this request I waive the notification submitted regarding the intention to benefit from the fiscal facilities provided by chapter I of the Government Ordinance no. 6/2019 on the establishment of fiscal facilities, approved by Law no. 216/2021, or of chapter II of the Government Emergency Ordinance no. 69/2020 for the amendment and completion of Law no. 227/2015 on the Fiscal Code, as well as for the establishment of fiscal measures, with subsequent amendments.4) _______

3)The percentage may not be less than 5% of the amount of the payment rescheduling rate, representing the main fiscal obligations and rescheduled accessories.

4) These specifications are valid for debtors who have submitted notifications regarding the intention to benefit from the restructuring of budgetary obligations / cancellation of payments of ancillary obligations submitted under Chapter I of Government Ordinance no. 6/2019 on the establishment of fiscal facilities, approved by Law no. 216/2021, or chapter II of the Government Emergency Ordinance no. 69/2020 for the amendment and completion of Law no. 227/2015 on the Fiscal Code, as well as for the establishment of fiscal measures, with subsequent amendments.

Legal / fiscal / authorized representative of the debtor:

Name and surname: …………………………..

The quality: ……………………………………….

Signature: …………………………………………

Legal basis:

Ordinance 11/2021 for the amendment and completion of Law no. 207/2015 regarding the Fiscal Procedure Code and the regulation of some fiscal measures;

Fiscal Procedure Code of 2015 (Law no. 207/2015), with subsequent amendments and completions;

ANAF Order 1767/2021 for the approval of the Procedure for granting the payment rescheduling, in simplified form, by the central fiscal body.