Changes regarding payment rescheduling and establishment of fiscal facilities | TaxFlash 86

Changes regarding payment rescheduling

On April 6, 2023, GEO 20/2023 for the amendment and completion of Law no. 207/2015 regarding the Fiscal Procedure Code, as well as for the amendment of Government Ordinance no. 6/2019 regarding the establishment of fiscal facilities was published.

The main aspects provided by the aforementioned ordinance are the following:

1. Regarding the classic payment reschedule

• The provision related to the maximum term of 6 months for the granting of the payment rescheduling is amended. According to the new provisions, this term also includes debtors whose guarantees are less than 50% of the amount of outstanding tax obligations.
• Payment reschedule is also granted for fiscal/budgetary obligations that represent European funds or national public funds related to European funds.
• Payment reschedule is no longer granted for excise duties.
• The taxpayer can submit only one request to change the decision on payment rescheduling in a calendar year or, as the case may be, part of a calendar year, and a single request to maintain a payment rescheduling whose validity was lost due to non-compliance with certain conditions, only once in a calendar year (previously 2 applications could be submitted).

 

2. Regarding payment rescheduling in simplified form

• Payment reschedule is also granted for fiscal/budgetary obligations that represent European funds or national public funds related to European funds.
• Rescheduled payment in simplified form is no longer granted for excise duties.
• The payment reschedule in a simplified form is no longer granted for taxes and mandatory social contributions with withholding or withheld at source.
• Simplified payment reschedule is no longer granted for taxes related to gambling activities.
• The debtor can submit only one application for modification of the payment reschedule decision during the period of validity of the payment reschedule (previously 2 applications could be submitted).
• The debtor can request the fiscal authority to maintain a reschedule whose validity has been lost due to non-compliance with certain conditions, only once during the period of validity of the payment reschedule (previously 2 requests could be submitted).
• Increases the level of interest for each day of delay from 0.01% to 0.02%, with the exception of the installments granted for fiscal obligations resulting from debt securities issued by the authorities with competences in the management of European funds, for which interest is calculated according to the provisions of the Emergency Ordinance of Government no. 66/2011.
• Regarding the increase in interest, we note that it also applies in the case of:

 

1. payment reschedule in simplified form in progress at the date of entry into force of this emergency ordinance, in which case the fiscal body, within no more than 15 working days from the date of entry into force of this emergency ordinance, redoes the schedule of payment, which communicates to the taxpayer. Until the date of communication of the renewed schedule of payment, the rates due are those of the existing reschedule.
2. payment reschedule that has lost its validity and for which, on the date of entry into force of this emergency ordinance, there are requests to maintain the payment installment or for which the debtor submits a request to maintain the payment installment after this date, in which case the tax body redoes the schedule of payment, which it communicates to the taxpayer together with the decision to maintain the payment reschedule in a simplified form.
3. requests for payment reschedule in a simplified form submitted and not resolved until the date of entry into force of this emergency ordinance.

Also, in the case of payment installments that are ongoing or that have lost their validity on the date of entry into force of this emergency ordinance, including those modified after this date, for which the debtors do not own assets, the interest is due, is calculated and communicated for the main fiscal obligations rescheduled to payment, after the completion of the  payment reschedule or, as the case may be, on the date of the loss of validity of the payment reschedule.

 

3. Regarding OG 6/2019 regarding the establishment of fiscal facilities

• The debtor can submit a single application for modification of the payment facilitation decision in a calendar year or, as the case may be, in a fraction of a calendar year (previously, 2 applications could be submitted).
• The debtor may request the competent fiscal body to maintain a payment facility whose validity was lost due to non-compliance with certain conditions, except in the case where the facility was lost as a result of non-compliance with the condition provided for in art. 9 para. (3) lit. j), only once in a calendar year or in a fraction of a calendar year, if he submits an application for this purpose before the extinguishment of all budget obligations that were the object of the payment facilitation.

Aboneaza-te pentru a primi cele mai recente stiri si artiole BDO

Please fill out the following form to access the download.