As a result of the amendments made to Ordinance 92/1009 for postponing the fiscal obligations in due time as a consequence of the economic and financial crisis effects, by Law no. 363/2009 for the approval of this ordinance, it was also necessary to amend the methodological norms for the application of this normative act.
Thus, the law approving the OUG 92/2009 abrogated the condition referring to the fact that only the economic agents who didn’t register any remaining fiscal obligations on September 30th, 2008 could ask for a postponement of the debt pay.
At the same time, the provisions relating to the guarantees lodged by taxpayers were amended, in the sense that they do not have to cover any more the postponed amounts as well as the delay increases owed by postponing the payment period, but they will represent
• 20% of the amount postponed from payment and the interests owed during the pay postponement period if the postponement is granted for a period of up to 3 months, inclusively;
• 40% of the amount postponed from payment and the interests owed during the pay postponement period if the postponement is granted for a period exceeding 3 months.
Also, to increase the chances of maintaining the postponement ,the taxpayers were given the opportunity to pay current tax obligations within 30 days from the date of payment, but no later than December 20th of the fiscal year. The initial provision was much more rigid in the sense that it forces the taxpayers to pay the current tax obligations in due time so that the pay postponement maintain its validity.
In addition, during the pay postponement period, taxpayers will owe interests whose level will be of 0.05% per day of delay compared with the 0.1%level of the delay increase initially planned in the emergency ordinance. The total amount of interests of 0.05%, communicated to taxpayers through the postponement decision, will be paid at the end of the postponement period together with the total amount of the tax obligations postponed from payment. The inobservance of the conditions of maintaining the postponement validity of the payment or non-payment of the obligations within the time fixed in the decision of payment postponement will lead to the recalculation of delay increases at the rate of 0.1% for each day of delay.
For the payment postponements in progress at the coming into effect date of this law, the guarantee value will be adjusted to the level stipulated by law.
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