In the Official Gazette no. 635/20.07.2020 was published the Order no. 2100/08.07.2020 for the approval of the Procedure for cancellation of ancillary payment obligations. The Annex of the Order contains the Procedure for cancellation of ancillary payment obligations, according to chapter II of the GEO no. 69/2020 for the amendment and completion of the Fiscal Code and for the establishment of several fiscal measures.
The Procedure applies to budgetary liabilities managed by the central fiscal body, including the customs bodies. All categories of debtors can benefit from the facilities of this procedure.
The tax facilities granted by the central fiscal body or the provided institutions are:
- Postponement of payment of outstanding ancillary payment obligations at the date of issuing the fiscal certificate, until the date when the request of cancelation of the ancillary payment obligations will be solved or until December 15, 2020 inclusive, in case of failure to submit this request, for debtors notifying the fiscal body;
- Cancelation of ancillary payment obligations.
Ancillary payment obligations
Ancillary payment obligations are related to:
- Main budgetary liabilities outstanding at March 31, 2020 inclusive;
- Differences of main budgetary liabilities additionally declared by the debtor by a revised statement correcting main budgetary obligations with due date prior to March 31, 2020 inclusive;
- Main budgetary liabilities with due date prior to March 31, 2020 inclusive and settled in full until this date;
- Main budgetary liabilities managed by the central fiscal body with due date prior to March 31, 2020 inclusive and individualized in tax decisions following a tax inspection or verification of personal tax situation in progress on May 14, 2020.
This order details the following procedures:
- Granting payment postponement;
- Granting cancelation of ancillary payment obligations;
- Cancellation of obligations in the case of persons for whom liability has been incurred;
- Cancellation of obligations in case there is an ongoing payment rescheduling.