On August 17th, 2020, the Order for approving the Procedure for cancellation of ancillary payment obligations was adopted.
According to the Order, the debtors who can benefit from these facilities are: individuals and legal persons, regardless of the form of ownership, associations and other entities without legal personality, administrative-territorial units or administrative-territorial subdivisions of Bucharest or public institutions. By March 31th, 2020 inclusive, these entities must be listed in the records of the National Regulatory Authority for Community Utilities, with outstanding principal budgetary obligations, or record only unpaid ancillary payment obligations related to the main budgetary obligations extinguished by this date. It is necessary that the ancillaries have not been written off by the date of entry into force of GEO no. 69/2020, for the amendment and completion of Law no. 227/2015, regarding the Fiscal Code.
The granting of tax facilities, such as deferral of payment of ancillary payment obligations represented by interest/late payment and late penalties, remaining unpaid, can be done by submitting a notification, by mail, by registered letter, with acknowledgment of receipt, or through the registry service of A.N.R.S.C.
Also, the cancellation of ancillary payment obligations is requested by the debtors on the basis of a request for cancellation of ancillary payment obligations, submitted to the registry service or communicated by mail, by registered letter, with acknowledgment of receipt. The application may be submitted after the conditions for granting the cancellation have been met, but not later than December 15th, inclusive.
