The procedure applies to the main fiscal obligations and to afferent accessories under the administration of the central fiscal body, whose maturity / payment term occurred after the date that the state of emergency was declared and that are not paid until the date of issuing the fiscal attestation certificate, for which the debtors can submit payment rescheduling requests.

The mechanism regulated by GEO 181/2020 became operational once the Order 3896/2020 to regulate the relevant procedure was published and implies:
• checking the debts of the taxpayer, legal entity or natural person, and the fact that are qualified to apply;
• filing the application for rescheduling until December 15, 2020 (the model is the one contained in this Ordinance);
• receiving the fiscal attestation certificate and the decision to reschedule the payment within five working days from the request;
• payment of the installments established by the rescheduling schedule and checking the compliance with the conditions for maintaining the facility;
• Completion of the rescheduling in maximum 12 months by decision of NAFA (the model is also presented in this Order).

The procedure may apply to: taxes, fees, contributions and other amounts due to the state budget, plus accessories, fines paid to NAFA, receivables established by other state entities that the tax administration recovers and receivables from crimes.

The applications can be submitted until December 15, 2020, at the registry of the fiscal body, by mail (with confirmation of receipt) or through the Virtual Private Space.