A new ordinance regarding some fiscal-budgetary measures, the amendment and completion of some normative acts, as well as for the extension of some terms, was adopted.
The new normative framework stipulates that for the main and accessory fiscal obligations, whose maturity/payment term has been fulfilled after the date of declaring the state of emergency and not extinguished until the date of issuing the fiscal attestation certificate, the payment rescheduling is approved for a maximum period of 12 months.
Payment rescheduling is not granted for tax obligations in the total amount of less than 500 lei, in the case of individuals and 5,000 lei in the case of legal entities.
In order to benefit from the payment rescheduling, the debtor must submit an application to the tax authority by December 15th, 2020, a request that will be resolved by the tax authority within 5 working days from the date of its registration by rescheduling decision. Also, the debtor must not be in the bankruptcy procedure, in the process of dissolution, or not be registered with outstanding tax obligations at the date of declaring the state of emergency and not extinguished at the date of issuing the tax attestation certificate.
