How do you proceed in order not to pay the fiscal debts?

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The delay penalties and 54.2% of the interests for the remaining debts at 30^th September 2015, can be erased, as per the Government Ordinance no. 44/2015, of this facility can benefit the companies and also the natural persons who have remaining debts to the fiscal authorities.

Contexpert presents you which are the debts whose penalties and interest can be erased, the principal steps of the procedure to obtain the facilities and the granting conditions. Our recommendation is to perform the legal steps in this scope because the amounts that you will “save” could have important values (forward you will find an calculation example).

The amounts that can be erased as per the Government Ordinance no. 44/2015 are the delay penalties and 54.2% of the related interests of:

the principal debts due at 30^th September 2015 (for example the VAT, profit tax, other taxes and remaining taxes at 30^thSeptember 2015, which were paid after this date);
the principal obligations to be paid and which were additional declared by the taxpayer through the rectifying statement through which the principal fiscal obligations are corrected with the maturity date previous to 30^th September 2015 inclusive (for example, if is declared additional profit tax for the year 2014 and the difference is paid after 30^th September 2015);
the principal obligations to be paid which have the maturity date until 30 September 2015 inclusive and were erased until this date (for example the related amounts calculated for taxes that were paid in full until 30^th September 2015 but for which the payment for the delayed penalties and the related interests was not done);
the principal obligations to be paid included in the tax decisions issued as a result of a fiscal inspection ongoing at the effective date of the government ordinance (for example if the fiscal inspection was ongoing at 21^st October 2015 and it was ended after this date, by establishing additional taxes and related obligations)

What can you do in order to achieve the cancelation of the penalties and of a share part of the interests?

The first step: The notification

In order to benefit from this facility, you must notify the competent fiscal authority. There is not a standard form issued by the fiscal administration, therefore you must prepare it yourself, including at least the following elements:

the identification dates of the taxpayer
the subject of the notification: the cancelation of the accessories obligations to be paid according to the Government Ordinance no. 44/2015
the date and the signature of the taxpayer/legal representative/fiscal representative/the

The answer will be issued by the fiscal authorities in five working days from the filling date of the notification, through a decision for deferred payment.

The notification should be submitted until at the latest 30^th June 2016. The principal debt should not be paid at the date when the notification is submitted.

Attention! In order to benefit from the facility, the principal obligations to be paid should be paid until 31^st March 2016, inclusive.

Inclusive the taxpayers that are under tax enforcement can prepare the notification, following that the tax enforcement to be suspended.

Step two: The annulation request of the related obligations

After you submit the notification and fulfill the payment conditions from the normative act reminded, you should submit a request including the following, in order for the accessories obligations to be erased:

the identification dates
the subject of the request: the cancellation of the payment obligations accessories, specifying the required facilities
the date and the signature of the taxpayer/legal representative/fiscal representative/the authorized person

Attention! The fiscal authority will issue, in five working days, a decision for the related debts, the taxpayer having the obligation to pay 45.8% of the interest mentioned in this decision in the limit term provided by the law. The annulation request of the related debts is solved in maximum 5 working days from the deadline for the payment of the interest through the annulation decision of the accessories or of the rejection of the request. Before issuing the decision which reject the request for the annulation of the accessories, the fiscal authority hears the taxpayer.

What conditions must be fulfilled to benefit from the facility?

To benefit from the cancellation of the penalties payment and 54.2% of the related interest, applicants must cumulatively meet the following conditions:

To extinguish all the principal obligations overdue at 30^th September 2015, inclusive, until 31^st March 2016.
To extinguish a part of 45.8% from the interest related to the principal obligations overdue at 30^th September 2015, until 30^th June 2016.
To extinguish a part of 45.8% of the interest due until the cancellation date of the principal obligations unpaid at 30^th September 2015 and established by decisions communicated after this date.
To extinguish all the principal obligations unpaid with payment terms ranging from October 1^,2015 and March 31, 2016 until the application date for the annulment of the accessories payments.
To submit all the tax statements until the annulment of the accessories payment.
To apply for cancellation up to 30^thJune 2016, inclusive.

Attention! Only after the fulfillment of the six conditions, the tax authority will issue a decision to cancel the accessories.

GEO 44/2015 on granting facilities came into force on 21^st October 2015 and the MOF Order 3831/2015 on the procedure for the application of GEO 44/2015 was published on 16^thNovember 2015.

Example:

A taxpayer has at 3 December 2015 the following debts in the payment record sheet:

principal obligations totaling 30.000 lei, from which 25.000 lei overdue amounts at 30^th September 2015 and 5.000 lei with due date at 26^th October 2015.
interest of 8.000 lei and penalties of 6.000 lei relating to both unpaid amounts at 30^th September and other debts paid with a delay before 30^th September but for which was not made also the payment for the related accessories;
interest of 57 lei and penalties amounting 38 lei related to the 5.000 lei outstanding on 26^th October 2015.

Submits the notification on 3^rd December 2015 to obtain the postpone payment for the penalties of 6.000 lei and a part of 54.2% of the interests, namely 4.336 lei. The tax authority issues a decision to postpone the payment for the amount of 10.336 lei. The taxpayer should pay until 31 March 2016 the principal fiscal obligations outstanding at 30^th September (namely the 25.000 lei).

Not later than 30^th June 2016 must submit the application for the cancellation of the penalties and for the part of the interest but, until the date of submitting this application, must pay all the principal debts registered between 1^st October 2015 – 31^stMarch 2016 and submit all the tax statements.

Within 5 working days after submitting the application request for the cancelation of the penalties and the share part of the interest, the taxpayer receives a tax decision for the 45.8% of the interest that could not be deferred for payment. These interest must be paid within the period stipulated in the tax decision. Following this payment (but not later than 5 working days from the date of completion of the payment term of the tax decision), the tax authority issues the decision to cancel the amount of 10.336 lei, these being removed from the record sheet of the payer. If the interest is not paid within the term stipulated in the tax decision, the taxpayer loses the right to benefit from the payment cancellation of the penalties and of the 54.2% of the interests share.

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How do you proceed in order not to pay the fiscal debts?