Procedura pentru aplicarea aministiei fiscale pentru dobanzi si penalitati

Procedura pentru aplicarea aministiei fiscale pentru dobanzi si penalitati

[:ro]In Monitorul Oficial al Romaniei nr. 874/23.11.2015 a fost publicat Ordinul nr. 3831/2015 pentru aprobarea Procedurii de aplicare a prevederilor Ordonantei de urgenta a Guvernului nr. 44/2015 privind accordarea unor facilitati fiscale
In buletinul nostru informativ nr. 24 din data de 23 octombrie 2015 au prezentat principalele conditii care trebuie indeplinite pentru beneficia de facilitatile fiscale acordate de OUG nr. 44/2015.
Ordinul nr. 3831/2015 prezinta procedura de acordare a facilitatilor fiscale.
Contribuabilii aplica pentru a beneficia de anularea obligatiilor de plata accesorii prin depunerea unei notificari la registratura organului fiscal competent.
Notificarea se solutioneaza in termen de cel mult 5 zile lucratoare de la data inregistrarii acesteia.
In baza notificarii, organul fiscal emite si comunica:

  • catre contribuabil: decizia de amanare la plata a obligatiilor accesorii;
  • catre institutiile de credit sau catre tertii popriti: adrese de sistare temporara, totala sau partiala a executarii silite.

Depunerea notificarii are ca efecte:

  • neinceperea sau suspendarea procedurii de executare silita;
  • nu se efectueaza stingerea pâna la data solutionarii cererii de anulare a accesoriilor sau pâna la data de 30 iunie 2016 inclusiv, in cazul in care nu se depune aceasta cerere.

Anularea obligatiilor de plata accesorii se solicita de catre contribuabili, inclusiv de catre cei care au notificat organul fiscal, in baza unei cereri de anulare a accesoriilor depuse la registratura organului fiscal competent.
Cererea de anulare a accesoriilor se solutioneaza in termen de 5 zile lucratoare de la indeplinirea termenului de plata a diferentei de dobanda de 45,8%.
In baza cererii de anulare a accesoriilor, organul fiscal competent analizeaza indeplinirea conditiilor prevazute de OUG nr. 44/2015 si emite decizia de anulare a obligatiilor de plata accesorii.
Este prevazuta procedura de acordare a anularii la plata in cazul contribuabililor care beneficiaza de esalonari la plata.
La solicitarea contribuabililor, organul fiscal competent are obligatia sa clarifice eventualele neconcordante existente intre evidenta acestora si evidenta fiscala, intocmind in acest sens un proces-verbal de punere de acord.[:en]Order no 3831/2015 approving the Procedure for the application of the provisions of OUG no. 44/2015 on granting of certain tax incentives, was published into Official Gazette no 874/23.11.2015
In our newsletter no 24 from 23 October 2015 we presented the main conditions to be fulfilled in order to benefit from the tax incentives granted by OUG no. 44/2015.
Order no. 3831/2015 provides the procedure for granting of tax incentives.
Taxpayers apply for receiving cancelation of late payment interest and penalties obligations by submitting a notification to the competent tax authority.
Notification shall be settled no later than 5 working days from the date of registration.
Based on the notification, the tax authority issue and communicate:

  • to the taxpayer: the decision to postpone the late payment interest and penalties obligations;
  • to credit institutions or to other relevant third parties: addresses of temporary suspension, total or partial foreclosure.

Filing the notice has the effect:

  • non-starting or suspension of the enforcement procedure;
  • non-settlement until the application for cancelling of late payment interest and penalties is resolved or until 30 June 2016 including, if the application is not submitted.

Cancellation of late payment interest and penalties obligations are required by taxpayers, including those who notified the tax authorities, based on an application for cancelling late payment interest and penalties obligations submitted to the competent tax authority.
The application to cancel the late payment interest and penalties obligations is settled within 5 working days from the fulfillment of payment of the interest balance of 45.8%.
Based on the request for cancellation of the accessories, tax authority examines the fulfillment of conditions laid down by GEO no. 44/2015 and issue the decision to cancel the late payment interest and penalties obligations.
The procedure for granting the cancellation of payment for taxpayers benefiting from rescheduling of late payment obligations is also provided by the Order.
At the request of taxpayers, relevant tax authority has an obligation to clarify any discrepancies between their records and taxpayers’ records, and will prepare agreement minute.[:]

Share this post