Official Monitory no. 785 of 21.10.2015 & Emergency Order no. 44 of October 14th 2015 regarding the granting of fiscal facilities

The fiscal facilities introduced by the Emergency Order refer to the cancelling of all penalties for overdue payments, and also of a quota of 54.2% of the interests, due to the main payment duties owed to the national consolidated budget, overdue at September 30th, 2015 inclusive, and administered by National Agency of Fiscal Administration.

Beneficiaries: the tax payers – legal persons and natural persons.

The conditions that have to be met simultaneously are: 
A) All the principal payment obligations overdue at the date of September 30th, 2015 inclusive, administered by the central fiscal authority, are cancelled through any of the modalities stipulated by the law (cashing in, compensation, execution, exemption, cancelling, write-off, etc.) until the date of March 31st , 2016 (inclusive);

B) A quota of 45.8% of the interests due to the payment duties mentioned by lett. a) determined through decisions communicated until the date of the cancelling of the main payment duties is cancelled through any of the modalities stipulated by the law until the date of June 30th, 2016 inclusive;

C) It is cancelled through any of the modalities stipulated by the law a quota of 45.8% of the interests owed until the date of cancelling the main payment duties stipulated by lett. a) and determined by decisions communicated after this date (September 30th, 2015), until the payment term mentioned by the art. 111 par. (2) of the Cabinet Ordnance no. 92/2003 regarding the Fiscal Procedure Code: “(2)For the differences of main fiscal duties and for the accessory fiscal duties, determined according to the law, the payment term is determined with a view to their communication date, as it follows:

(a) if the date of information is between the days 1-15 of the month, the payment term is until the 5th day of the following month;

(b) if the date of information is between the days 16-31 of the month, the payment term is until the 20th day of the following month.”

D) Are cancelled by any of the modalities stipulated by the law all main payment duties administered by the national fiscal authority with payment terms between October 1st, 2015 and March 31st, 2016 inclusive, until the date of registering the request of annulling the overdue penalties and of the 54.2% ratio of the interests, named below request for annulling the accessories.

E) The tax-payer has to have registered all fiscal statements, according to the total tax owed statement, until the date of registering the request of annulling the accessories. This condition is to be considered as fulfilled as well if for certain fiscal periods statements were not registered, and the national fiscal authority has issued a decision to determine the fiscal duties;

F) The tax-payer registers the request for cancelling the accessories until June 30th 2016 inclusive, under the sanction of retrograding.

(1) By “payment duties overdue at September 30th, 2015 inclusive”, are to be understood:

• Payment duties with payment term matured until September 30th, 2015 inclusive;
• The differences of main and accessories payment duties determined through a taxation decision communicated until September 30th, 2015 inclusive, even if for those duties the payment term stipulated by art. 111 par. (2) of the Fiscal Procedure Code has not matured yet;
• Other payment duties individualized in executory titles issued according to the law and retrievable in the evidence of the fiscal authority in order to be reclaimed until September 30th, 2015 inclusive

(2) There are not considered overdue payment duties at September 30th, 2015 inclusive:

a) Payment duties which received and benefit from ongoing payment facilities, according to the law, at September
30th 2015 inclusive;

b) Payment duties determined by administrative documents whose execution is suspended according to the law, at September 30th, 2015 inclusive.

There are considered as overdue at September 30th, 2015 inclusive the payment duties which at this date are in any of the situations mentioned by par. (2), and after this date – but no later than March 31st, 2016 inclusive – if the payment facility is no longer valid or, according to each situation, the suspension of the execution of the fiscal administrative document is ceased.

For supplementary details regarding the situations when these fiscal facilities are granted, please contact us directly, because the topic is too diverse to be covered in this material.