Order no. 5521/2024 | Tax Flash nr. 109
Order no. 5521/2024 | Tax Flash nr. 109
The Procedure for cancellation of budgetary obligations according to GEO no. 107/2024 was approved by Order no. 5521/2024, published in the Official Gazette, Part I no. 944 of 19th September 2024.
Through this procedure were introduced:
- Notification regarding the intention to benefit from the cancellation of some budgetary obligations - the purpose of which is to postpone the payment of the accessory payment obligations that have not been extinguished, respectively the postponement of a percentage of 50%, respectively 25% of the main budgetary obligations outstanding on August 31st 2024 for individuals.
We mention that the submission of the notification does not lead to the cancellation of tax obligations, but aims to issue the decision to postpone payment and obtain certain tax effects. Thus, the notification regarding the intention to benefit from the cancellation of some budgetary obligations is not mandatory, and the debtors can directly submit the request for cancellation, as the case may be.
- Request for the cancellation of some budgetary obligations – for the cancellation of accessory payment obligations, respectively the cancellation of a percentage of 50%, respectively 25% for individuals.
In order to benefit from the tax amnesty, taxpayers will submit form D11 - REQUEST FOR CANCELLATION of some budgetary obligations/ NOTIFICATION regarding the intention to benefit from the cancellation of some budgetary obligations, (available here). The form is submitted as follows:
- at the registry of the competent central fiscal body or by post, in the case of individuals who are not enrolled in the "Virtual Private Space" service;
- through the "Virtual Private Space" service, in the section " Submission of declarations ".
Notifications/Requests are resolved within 5 working days from the date of registration.
CLARIFICATIONS IN CASE OF PERSONS WHO HAVE PAYMENTS IN INSTALLMENTS IN PROGRESS:
- In the case of taxpayers who, on 6th September 2024, have ongoing payment installments or who obtain payment installments in the period between 6th September 2024 and 25th November 2024, they can benefit from the cancellation of accessories if the installments are completed by the date of submission of the cancellation request, but no later than 25th November 2024;
- Extinguished accessories, included in the installments with payment terms until 6th September 2024, will not be subject to cancellation;
- Amnesty may also be granted for the penalties due for late payment of the installment rate, if they are outstanding on 31st August 2024;
- For payment installments that include only accessory obligations, they can be canceled directly, without the debtor having to pay the remaining accessory fiscal obligations from the installment payment.