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Rules regarding issuance of tax decisions for taxpayers with debts to the state budget

The Official Gazette of Romania, Part I, no. 184 of 14 March 2014 was published order of the president of the National Agency for Fiscal Administration no. 380/2014 amending the order of the president of National Agency for Fiscal Administration no. 2.289/2010 for approving the procedure for issuance and communication of administrative acts for debtors who register outstanding tax obligations under a certain limit.

The normative act establishes the period within the tax authorities can send to taxpayer decisions regarding payment obligations accessories for outstanding payments due by 1 July 2013 and thereafter.

The payment obligations with due date until 1 July 2013, that are settled after this date, decisions on payment obligations accessories representing delay penalties are issued once, quarterly, for the main tax obligations that have reached 90 days to maturity, unless they have been partially or totally discharged of.

For payment obligations with due date after 1 July 2013, decisions on payment obligations accessories representing delay penalties are issued quarterly, to all borrowers, except those who record tax liabilities which are subject to payment facilities.

Also, payment obligations with due date up to 1 July 2013, where the expiry of 180 days from the last issue or the date on which were recorded the main outstanding tax liabilities is proved that there are main outstanding tax liabilites within this period, which did not exceed 90 days from the due date , for those will not be issued decisions regarding payment obligations accessories representing delay penalties, except those that have been partially or totally discharged of.

Normative act specifies regarding tax claims outstanding as at December 31 of the year, whose ceiling is set by the Fiscal Procedure Code, for cancellation. They are deducted from the tax records for the first 7 days of the following year, excepting the case that were partially or totally discharged of.

:: The source: JURIDICE.ro

Robert BALASA

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