Order 2100 on the Procedure for canceling the obligation to pay accessories was published

Order 2100 on the Procedure for canceling the obligation to pay accessories was published

The procedure for canceling the accessories (interest and penalties) for debts to the public budget was approved

I. Scope of application
This procedure applies to budgetary obligations administered by the central fiscal body, including customs bodies.
Budgetary obligations administered by the central fiscal body means the main fiscal obligations representing taxes, fees, social contributions, customs duties and other amounts due to the general consolidated budget, as well as their accessories obligations, established by:
a) tax returns;
b) tax decisions;
c) decisions regarding the accessories of fiscal obligations;
d) any other acts by which taxes, fees, social contributions, customs duties and other amounts due to the general consolidated budget are established.

Debtors who can benefit from the facilities provided in this procedure are all categories of debtors, such as individuals or legal entities, including:
• debtors declared insolvent;
• the persons to whom the joint liability has been established according to the Fiscal Procedure Code or according to the law of insolvency prevention and insolvency procedures or according to the Customs Code;
• debtors in insolvency proceedings or in dissolution;
• debtors who, as of March 31, 2020 including, register only unpaid accessories obligations related to the main budgetary obligations;
• debtors who have been notified of tax decisions related to some main budgetary obligations due until March 31, 2020, including as a result of a tax inspection or a verification of the personal fiscal situation.

In the case of natural persons performing freelance activities in the form of associations, the fiscal facilities are granted by the fiscal body in whose territorial area the debtor has its fiscal domicile and the analysis of the fulfillment of the conditions for granting the fiscal facilities is made without taking into account the fulfillment of fiscal obligations due to their members.

II. The object of fiscal facilities
The central fiscal body or, as the case may be, the authorities / institutions grant the following fiscal facilities:

• postponement of the payment of the accessories obligations that remained unfulfilled at the date of issuing the fiscal attestation certificate;
• Cancellation of the debts consisting of accessories.

The categories of accessories which, according to the emergency ordinance, may be subject to the fiscal facilities provided in par. (1) are the following:
a) interest / delay increases;
b) delay penalties / non-declaration penalties / penalties;
c) any other accessories obligations.

The payment related to main budgetary obligations representing recoverable state aid or funds due to the budget of the European Union is not postponed and canceled.

The accessories obligations are related to:
• outstanding main budgetary obligations as of March 31, 2020 inclusive;
• the differences of main budgetary obligations declared additionally by the debtor by a rectifying declaration correcting the main budgetary obligations with maturities prior to March 31, 2020 inclusive;
• the main budgetary obligations with maturities prior to March 31, 2020 inclusive and extinguished;
• the main budgetary obligations administered by the central fiscal body with maturities prior to March 31, 2020 inclusive.

The previous provisions are also applicable to the payment of obligations representing the value added tax with maturities prior to March 31, 2020 inclusive and resulting from the registration in the regularization rows from the VAT return of the collected tax.

III. Deferral payment procedure
The debtors express their intention to benefit from the cancellation of the payment of accessories obligations according to the emergency ordinance, by submitting a notification as follows:
a) at the registry of the competent central fiscal body;
b) by mail, by registered letter with acknowledgment of receipt;
c) through the “Virtual private space” service.

IV. The procedure for granting the cancellation of the accessories
The cancellation of the payment of accessories is requested by the debtors, including by those who notified the fiscal body based on a request for cancellation of the payment of accessories, according to the provided model, submitted to the competent central fiscal body. The application can be submitted after fulfilling the conditions for granting the cancellation, but not later than December 15, 2020 inclusive.

The request to cancel the accessories includes at least the following:
• identification data of the debtor: its name and surname, name of the legal representative / fiscal representative / proxy, if applicable, etc.
• the object of the request, respectively the cancellation of the payment of accessories specifying the requested fiscal facilities;
• elements regarding VAT in the case of accessories related to the value added tax registered in the regularization rows;
• date and signature of the debtor / legal representative / fiscal representative / proxy.

V. Withdrawal of the notification / request for cancellation of accessories
The fiscal body communicates to the debtor the decision by which the withdrawal of the notification is noted and the decision to postpone the payment of the accessories is cancelled.
The request for cancellation of the accessories can be withdrawn by the debtor at any time, by submitting a request to the fiscal body.

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