The present ordinance regulates the conditions and the matter for granting scheduled payment of tax obligations administered by ANAF.
According to this GEO, both legal entities, regardless of their organization form, as well as individuals that record outstanding tax obligations to the budget can benefit from the scheduled payment.
The instalment is granted only for amounts owed to ANAF, the maximum period of scheduling being of 5 years. However, the period of scheduling period will be determined by the tax authority depending on the amount of tax obligations and on the taxpayer’s financial capacity.
Granting of scheduled payment of liabilities suspends the enforcement measures against the debtor.
What conditions must be met to benefit from scheduling?
In order to qualify for the granting of scheduled payment of fiscal obligations, taxpayers must cumulatively meet the following conditions:
• have filed all tax returns, according to tax vector;
• be in difficulty resulted from temporary lack of cash and to have financial capacity of payment during the scheduling period. These situations will be established by the competent tax authorities based on the restructuring or on financial recovery or other information and / or relevant documents submitted by the taxpayer or held by the tax authority. Documents revealing the financial difficulties are to be established by the methodological norms for the application of the present ordinance;
• have established the guarantee provided by the present ordinance;
• not be in the insolvency procedure;
• not be in dissolution according to legal provisions in force;
• are not set as liable under Law no. 85/2006 on insolvency proceedings and / or joint liability under the provisions of the Fiscal Procedure Code.
How to get the scheduled payment of debts?
In order to obtain scheduled payment, the taxpayer shall file an application, which will be further solved by the competent tax authority within 60 days from the date of application / registration. The content of the application requesting the scheduled payment, as well supporting documents which are to be attached thereto shall be determined by the order of Minister of Public Finances.
For settlement, tax authorities will issue, ex officio, the tax certificate. If there are differences between the amounts required by the taxpayer to be scheduled and the amounts recorded under the tax certificate it should be proceed to the harmonization of amounts.
The request for scheduling will be settled by decision of scheduled payment, firstly being issued only an agreement on principle that is being communicated to the taxpayer in order to establish the necessary guarantees, or by rejection decision, as appropriate.
What may constitute guarantees?
Within the latest 30 days from the date of communication the agreement on principle, taxpayers must establish guarantees, which may consist of:
• monetary means registered in the name of taxpayer available to the tax authority, to a unit of the State Treasury;
• bank letter of guarantee;
• establishment of seizure of the assets owned by the taxpayer;
• conclusion of a mortgage agreement or forfeit in the favour of tax authority relating to immoveable property of a third party, free of any encumbrances.
Only movable objects which do not have expired normal operation duration, according to the law may be object of guarantees. For these goods there must be a valuation report prepared by an independent real estate valuator. In case of movable property whose value determined under the valuation report is obviously disproportionate to their market value, the competent tax authority may effect a new valuation.
In what immovable goods whose value established under the valuation report is higher than the guideline value established by expert opinion drawn up by the chamber of public notaries, the value of the assets is determined at the level of the value set by expert opinion drawn up by the Chamber of Public Notaries.
What is the amount of guarantees to be established?
The established guarantees should cover the amounts scheduled to payment, interests due for the period of the scheduling period, plus a percentage of up to 40% of the amounts scheduled to be paid, depending on the scheduled period, as follows:
• for schedules from 13 to 24 months, the percentage is 10%;
• for schedules from 25 to 36 months, the percentage is 20%;
• for schedules from 37 to 48 months, the percentage is 30%;
• for schedules of 49-60 months, the percentage is 40%.
Exceptions to these provisions are the guarantees granted under the form of bank letter of guarantee or by depositing amounts which have only to cover the amounts scheduled to be paid, as well as interests due for the scheduled period of payment.
During the period of scheduled payment, the guarantee may be replaced or resized based on the value of remaining instalments to be paid at the request of the taxpayer.
Scheduling may be granted without establishing guarantees?
For scheduled fiscal obligations to be paid of up to 5,000 lei in the case of individuals and respectively 20,000 lei for legal entities, it is not necessary to constitute guarantees.
What are the conditions to be met to maintain scheduling?
To maintain the validity of scheduling, the taxpayer needs to pay all tax liabilities to maturity due to ANAF, including the scheduled rates established under the graphs. Debts are deem as paid when due also when the payments are made until the 25th of next month for current debts or until the next payment term for the scheduled rates or within 30 days from the maturity of other debts established by tax returns.
What interest and penalties are due during the scheduling?
Granting the scheduling does not suspend the calculation of interests and penalties for delay.
However, if guarantees are constituted in the form of bank letters of guarantee or by depositing amounts of money in units of the Treasury, the amount of delay interest calculated for scheduled rates of 0.03% per day of delay compared to 0.04% per day of delay as it is normally.
Also, no penalties of delay will be due for tax liabilities scheduled to payment whose deadline of 90 days after the due date will expire after the filing date of scheduled payment request.
Penalties for late payment or loss of validity
Additionally, if the scheduled rate is paid with delay until the next payment term under the scheduled graphics, as well as for differences in tax liabilities marked and still unpaid after the settlement negative VAT returns with reimbursement option, a penalty of 10% of the outstanding amounts will be charged. The quantum of penalty amount is to be communicated to the taxpayer by a decision regarding ancillary payment obligations, being paid according to the Fiscal Procedure Code.
In case of loss of validity of scheduled payment for the outstanding amounts from the granted scheduled payment, representing main tax obligations and / or ancillary tax obligations scheduled for payment, a penalty of 10% is due.
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