The percentage of own interests for the delay payment of fiscal obligations has decreased from 0,05% per day to 0,04% for each delay date. The new interest percentage shall be applied starting with October 1st of 2010.
Rules concerning the debts and budget receivables have been changed. Fiscal receivables of the debtor are being compensated with the obligations own to the same budget, following that from the remained difference the obligations for another budgets to be compensated equally.
The compensations shall be done automatically or at the tax payer request, these being functional in right at the date in which the receivable exist all together, being at the same time concrete, cash and exigible. In this way, the provision according to which the compensation that acted in right at the date of registration by the fiscal office in case it hadn’t been done as a consequence of tax payer request has been eliminated.
Provisions regarding the compensations shall be applied starting with November 1st 2010.
For the receivables which at 1st of November 2010 haven’t been completed, the following rules shall be applied:
If a receivable fulfills the exigibility conditions until 1st of November 2010, and the second receivable fulfills the exigibility conditions until 1st of November 2010, the compensation works with the date to which the second receivable fulfills the exigibility conditions;
If both receivables fulfill the exigibility conditions at the date of November 1st of 2010, the compensation works with November 1st of 2010
With this O.U.G..(*Government Emergency Decision) has been introduced the possibility of suspending the forced execution in case a reimbursement/repayment application, and the quota of the requested amount is equal or larger to/than a fiscal receivable, for which the forced execution has started. Forced execution is suspended from the date of submitting the application and can continue only after solving the reimbursement application.
At the same time the forced execution cannot start if a restitution/ reimbursement application is in process, and the quota of the required amount is equal or larger than the fiscal receivable owed by the debtor.
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