Amendments to the tax liabilities rescheduling procedure
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21 March 2013
Government Emergency Ordinance no. 12/2013 (hereinafter the “Ordinance”) regarding certain tax measures and extending certain legal deadlines was published in the Official Gazette on 8 March 2013.
The Ordinance amends Government Emergency Ordinance no. 29/2011 regulating the rescheduling of tax payment obligations, as follows:
The Ordinance extends the types of tax liabilities which can be subject to a reschedule procedure
In addition to the previous legal provisions, the following tax liabilities may be subject to a rescheduling procedure:
- The tax obligations imposed by other public authorities and whose administration has been transferred to the National Agency for Fiscal Administration (“ANAF”) after the decision approving the rescheduling has been issued. The fines due to the state budget are considered to be a tax payment.
- The tax obligations and the related accessories resulting from a certain tax administrative deed, whose execution has been suspended under the Public Law no. 554/2004 (hereinafter the “Law no. 554/2004’’), suspension which has ceased after the date on which the rescheduling decision was communicated.
The Ordinance introduces new cases under which the rescheduling requests may be solved by the issuance of a rejection decision
The Ordinance provides that, in case the tax liabilities subject to a rescheduling procedure are paid by the taxpayer before the issuing date of the rescheduling decision, the rescheduling request will be solved by the competent tax authority by issuing a rejection decision.
The same solution will be applied if the tax administrative deeds imposing the tax liabilities subject to a reschedule request are suspended under the provisions of the art.14 or art.15 of Law no. 554/2004 at the issuing date of the tax certificate.
Amendments concerning the guarantees which have to be provided by taxpayers during the rescheduling procedure
The changes introduced establish the following:
- the possibility for tax authorities to extend by 30 days the legal deadline to set up a guarantee, if a thoroughly grounded request has been submitted by the taxpayer;
- two new categories of taxpayers who are exempt from providing guarantees: (i) public law authorities, and (ii) state-owned universities;
- he possibility for taxpayers to provide mortgages and gage contracts for assets belonging to a third party as guarantees, even if the assets have been entirely seized by tax authorities. The value of the guarantee should cover the tax liabilities of the guarantor, as well as the rescheduled payments of the taxpayer, the interest due for the rescheduling period and an additional maximum percentage of 16% of the rescheduled amounts, depending on the timeframe of the rescheduling.
Amendments regarding certain conditions to maintain the validity of the rescheduled tax liability. New cases under which the granted rescheduling procedure maintains its validity
The rescheduling of tax obligation procedure is maintained if:
- the tax obligations administered by ANAF to be paid following the decision of rescheduling are declared and paid by the 25th of the next month after the deadline provided by the law;
- the tax obligations established by tax administrative deeds, which were suspended under Law no. 554/2004 and for which the suspension ceased after the communication date, are paid in up to 30 days from the communication date of the payment notice, excepting the cases in which the taxpayer has requested the rescheduling of these amounts.
- for the execution of the guarantee representing the asset under the mortgage contract which is the property of a third person, the taxpayer provides a new guarantee within 15 days as of the date the tax authority communicates the distribution notice regarding the amounts resulting from the sale of the seized assets.
The taxpayers may file a single request seeking the maintenance of a rescheduled tax obligation, in case the validity has been lost. The request should be submitted in written and before the actual enforcement of the guarantee.
New judicial institutions concerning the rescheduling procedure
- The withdrawal of a rescheduling request;
- The waiving of a granted rescheduling;
- The amendment of the of the rescheduling decision;
- New regulations regarding the taxpayers with a low risk, as defined by law.
The provisions of the Ordinance entered into force on 8 March 2013.
[Source: Official Gazette of Romania no. 127/8 March 2013]
For more information, please contact Sorin David, Peter de Ruiter, Mihaela Mitroi and Dan Dascalu.