Emergency Ordinance no. 20/2023: Main changes to the Fiscal Procedure Code

Emergency Ordinance no. 20/2023: Main changes to the Fiscal Procedure Code

Numărul 14-15, 12-25 apr. 2023  »  Finance & Economics

Conf. univ. dr. Marcel Vulpoi, expert contabil

The procedures relating to the classic and simplified payment plans have been significantly modified by the recently formalized Emergency Ordinance no. 20/2023. We present below its main provisions.

I. The main amendments and completions to the Fiscal Procedure Code

PUBLICITATE
1. Amendments regarding the classic payment plan (maximum of 5 years)

1.1 The central fiscal body grants payment instalments at the request of debtors for a period of no more than 5 years if the conditions for granting them are met. For debtors who do not own assets to establish guarantees in the stipulated amount, nor can they establish any type of guarantee, or if the amount of the established guarantees is less than 50% compared to the amount of the outstanding fiscal obligations that are the subject of the payment facilities, the payment plan is granted for a maximum of 6 months.

The old provision referred to the maximum term of 6 months only for debtors who could not constitute any kind of guarantee.

Therefore, the 6-month period also includes those whose guarantees are less than 50% of the amount of the fiscal obligations.

1.2 The payment plan is also granted for fiscal/budgetary obligations that represent European funds or national public funds related to European funds.

1.3 The payment plan is NO longer granted for EXCISE.

1.4 Guarantees will also be established for staggered payment fiscal obligations as well as for those subject to a payment plan of up to RON 5,000 in the case of natural persons, RON 10,000 in the case of associations without legal personality, and, respectively, RON 20,000 in the case of legal persons.

1.5 The taxpayer may submit only one request to change the decision to schedule payment in a calendar year or, where applicable, a fraction of a calendar year.

Prior to the issuance of Emergency Ordinance no. 20/2023, two requests for modification could be submitted.

1.6. The provision according to which, in the case of debtors who do not own assets, interest is due, calculated, and communicated for the main fiscal obligations staggered to payment, after the completion of the staggered payment or, as the case may be, on the date of the loss of validity of the staggered payment, has been repealed.

1.7 The debtor may apply to the competent fiscal body to maintain a payment plan whose validity has been lost due to non-compliance with certain conditions, but only once in a calendar year.

Prior to the issuance of Emergency Ordinance no. 20/2023, two applications to maintain the payment plan could be submitted.

2. Amendments regarding the payment plan in a simplified form (maximum 12 months)

2.1 The payment plan is also granted for fiscal/budgetary obligations representing European funds or national public funds related to European funds.

2.2 The payment plan in simplified form is NO longer granted for EXCISE.

2.3 The payment plan in simplified form is NO longer granted for taxes and mandatory social contributions with withholding tax or withholding tax at source.

2.4 The payment plan in simplified form is NO longer granted for taxes related to activities in the field of gambling.

2.5 The debtor can submit only one application for the modification of the decision to schedule payments during the period of validity of the payment plan.

Prior to the issuance of Emergency Ordinance no. 20/2023, two requests for modification could be submitted.

2.6 Interest is owed and calculated during the period for which payment plans have been granted for tax obligations staggered for payment. The interest level is 0.02% for each day of delay, except for instalments granted for the fiscal obligations resulting from debt securities issued by the authorities responsible for managing European funds, for which the interest is calculated according to the provisions of Government Emergency Ordinance no. 66/2011.

Prior to the issuance of Emergency Ordinance no. 20/2023, the level of interest during the payment plan period was 0.01% for each day of delay (the interest is practically doubled!).

2.7 The debtor may apply to the fiscal body to maintain a payment plan whose validity has been lost due to non-compliance with certain conditions, but only once during the period of validity of the payment plan.

Prior to the issuance of Emergency Ordinance no. 20/2023, two applications to maintain the payment plan could be submitted.

2.8 Debtors who, on the date of submission of the request for the payment plan in a simplified form, have outstanding classic payment plans (for a maximum of 5 years) are no longer eligible for a simplified payment plan.

II. The main changes to Government Ordinance no. 6/2019 regarding the establishment of fiscal facilities

1. The debtor may submit a single application for modification of the payment facilitation decision in a calendar year or, where applicable, in a fraction of a calendar year.

Prior to the issuance of Emergency Ordinance no. 20/2023, two applications for modification of the payment facilitation decision could be submitted.

2. The debtor may apply to the competent fiscal body to maintain a payment facility whose validity has been lost due to non-compliance with certain conditions, but only once in a calendar year or in a fraction of a calendar year, if he submits an application for this purpose before the extinguishment of all the budgetary obligations that were subject to the payment facilitation.

Prior to the issuance of Emergency Ordinance no. 20/2023, two applications to maintain the payment facility could be submitted.

(Copyright foto: 123RF Stock Photo)




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