Procedure for granting simplified payment rescheduling: OPANAF no. 1767/2021

The takeaway

President of the National Agency for Fiscal Administration Order no. 1767/2021 (“OPANAF no. 1767/2021”) approved the central tax authority procedure for granting simplified payment rescheduling. Debtors can submit requests for payment rescheduling for main and ancillary tax obligations administered by the central tax office, outstanding for no more than 12 months prior to the application and unpaid by the fiscal attestation certificate issuance date of issue. 

In detail

Government Ordinance no. 11/2021 amended and completed the Fiscal Procedure Code to introduce the simplified payment rescheduling procedure for the budgetary obligations administered by the central fiscal office, effective as of 1 October 2021.

OPANAF no. 1767/2021 established the procedure for granting simplified payment rescheduling for main tax obligations administered by the tax authority and accessories outstanding for no more than 12 months prior to the date of application and unpaid until the date of issuance of the tax attestation certificate. The tax obligations covered are: 

• the main tax liabilities representing taxes, duties, contributions, other amounts and ancillary tax liabilities due to the general consolidated budget;

• fines of any kind administered by the tax office;

• budget receivables established by other bodies and transmitted to the tax authorities for recovery, including budget receivables resulting from contractual legal relationships established by court decisions or other documents which, according to the law, constitute enforceable titles;

• claims resulting from certain offences committed, including damages, judicial expenses and judicial/criminal fines.

Non-declaration penalties are postponed for payment during the payment rescheduling period. On expiry of that period, non-declaration penalties are reduced by 75%.

The stipulated tax obligations outstanding for no more than 12 months prior to the application being submitted, including previous fiscal periods, are established by the following documents / administrative acts submitted or communicated by the date of issuance of the fiscal attestation certificate:

• tax returns, including those submitted late;

• taxation decisions;

• corrective statements;

• decisions regarding ancillary tax obligations;

• enforceable titles sent for recovery to the tax bodies, according to the law;

• any other acts establishing taxes, duties, social contributions and other amounts due to the general consolidated budget.

Simplified payment rescheduling is granted by the tax authorities, for a period of no more than 12 months, by issuing a decision to reschedule the payment of tax obligations. Such decisions include an attached payment schedule, including monthly instalments based on the number of months for which the payment rescheduling is approved.

After receiving requests for payment rescheduling, the tax body has a maximum of five working days to issue:

• decisions regarding ancillary tax obligations representing interest, late-payment penalties and non-declaration penalties;

• the certificate of fiscal attestation;

• the report verifying the conditions for granting/modifying/maintaining the payment rescheduling;

• the decision to approve or reject the payment rescheduling;

• the decision to postpone the payment of non-declaration penalties.

The payment rescheduling period granted may be no longer than as requested by the debtor. As a rule, the rescheduled payment tax liability amount is divided equally between instalments. 

Payment rescheduling may be granted for all tax obligations stated in the tax attestation certificate if the debtor meets all the following conditions:

• Have submitted an application to the tax authority, with option to attach a proposed payment schedule for the amount due;

• Not in bankruptcy proceedings;

• Not dissolved; 

• No tax obligations outstanding for more than 12 months prior to the date of application and unpaid on the date of issuance of the tax attestation certificate;

• Liability has not been established in accordance with the legislation on insolvency and/or joint and several liability.

The debtor’s tax records must show on the date of tax attestation certificate issuance that tax returns have been submitted for all types of tax obligations. .

Late-payment interest of 0.01% per day is calculated during the payment rescheduling period. 

Special rules apply regarding the merger and division of debtors during the payment rescheduling period. Other rules apply regarding suspending the effects of administrative-fiscal acts during payment rescheduling.

Source: [President of the National Agency for Fiscal Administration Order no. 1767/2021 for approving of the procedure for granting the payment rescheduling, in simplified form, by the central fiscal office, published in the Official Gazette no. 1072 dated 9 November 2021]