Legal & Tax Alerts

New procedure for cancellation of ancillary payment obligations

Order of the Ministry of Public Finances no. 2100/2020 for the approval of the Procedure for cancellation of ancillary payment obligations („Order no. 2100/2020”), published in the Official Gazette, Part I, no. 635 of July 20, 2020, regulates the Procedure for cancellation of ancillary payment obligations (”Procedure”) according to Chapter II of the Government Emergency Ordinance no. 69/2020 for the amendment and completion of Law no. 227/2015 regarding the Fiscal Code, as well as for the establishment of certain fiscal measures. Order no. 2100/2020 entered into force on the date of its publication, namely July 20, 2020.

The Procedure applies to budgetary obligations administered by the central fiscal body, including by the customs bodies, namely:

taxes, duties, social contributions, customs duties, other amounts due to the general consolidated budget, related ancillary obligations, in accordance with the legal provisions; and

budgetary obligations listed in enforcement titles issued according to the law, registered with the records of the competent central fiscal body for recovery.

All categories of debtors benefit from the fiscal facilities provided in the Procedure. Such facilities are granted by the central fiscal body or, in the case of enforceable titles sent to the central fiscal body for recovery for which the computation of ancillary obligations is performed by the authorities/institutions which submitted those titles, by those authorities/institutions.

Debtors who intend to benefit from the cancellation of ancillary payment obligations can send a notification, to the central body regarding their intention, no later than the date of submission of the request for cancellation of ancillary obligations, respectively December 15, 2020, according to the template and through the means provided by law. Within 5 working days from the date of registration of the notification, the fiscal body issues and communicates the debtor the decision regarding the ancillary payment obligations and the fiscal ascertaining certificate.

In case of ancillary payment obligations that are subject to deferred payment, as of the date of issuance of the decision to defer payment of ancillary payment obligations:

the enforcement procedure does not start or is suspended, as the case may be;

the settlement is not carried out until the date of solving the request for cancellation of the ancillary obligation or until December 15, 2020 inclusively, as the case may be.

Debtors, including those who have notified the fiscal authority in accordance with the legal provisions, as mentioned above, may request the cancellation of ancillary payment obligations by submitting a request for cancellation to the competent central fiscal authority, according to the template and through the means provided by law.

Debtors may withdraw their notification or request for cancellation of ancillary payment obligations at any time, by submitting a request in this respect to the fiscal authority.

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