The procedure sets the modality for the issue and communication of notice and enforceable titles for debtors who bear fiscal obligations under certain limits. Thus, the notices and enforceable titles shall be issued within 180 days since the issue date of the last notice or, as the case may be, since the date when the outstanding fiscal obligation was recorded for:
As an exception to this provision, the notice and enforceable title shall be issued and communicated to the debtor any time there is the risk of prescription of the right to request an enforcement procedure.
The outstanding fiscal debts in balance on December 31–st of each year, which are less than Lei 10, shall be deducted from the fiscal records within the first 7 days of the following year.
© 2024 Contexpert Consulting SRL. All rights reserved.
For comments and / or suggestions please visit our Contactpage.