The order no. 90/ 14 January 2016 (the “Order no. 90”) was published in the Official Gazette no. 45/ 20 January 2016.
Content of Order no. 90
The Order no. 90 contains provisions regarding the rescheduling request, the supporting documents to be attached to the rescheduling request, the object of payment facilities, the competent tax authority for solving the rescheduling request, the issuance of the tax certificate and its contents, the procedure of issuing the agreement in principle or the rescheduling decision and the decision to postpone the payment of interest on arrears and penalties for failure to declare or the decision rejecting the request for the rescheduling of tax liabilities, guarantees, the procedure of issuing of rescheduling decision of tax liabilities and the decision deferred payment of interest and of the penalties for failure to declare, conditions for maintaining the validity of payment facilities, enforcement regime during rescheduling of tax liabilities, completion of rescheduling of tax liabilities, loss of validity of the payment facilities, maintaining validity of rescheduling at the debtor request, settle tax obligations before issuing of rescheduling decision of tax liabilities, special provisions for the merger of debtors, special provisions for debtor spin offs, special provisions regarding the suspension of the enforcement of fiscal administrative acts, modifying of the rescheduling decision of tax liabilities/the decision to postpone the payment of interest on arrears and penalties for failure to declare, special provisions for debtors with low fiscal risk, special provisions for challenging tax decisions.
Provisions regarding the rescheduling request
The Order no. 90 regulates the competent tax authority where the rescheduling request is to be submitted and the elements that must be indicated in the request based on the relevant legal grounds.
The supporting documents attached to the rescheduling request
The Order no. 90 indicates the supporting documents to be attached with rescheduling request, depending on the legal grounds of the request.
The object of payment facilities
The Order no. 90 indicates the payment facilities which may be granted by the tax authorities, the definition of tax obligations, the preliminary procedure for the issuance of the tax certificate, noting that only the tax obligations indicated therein shall form the object of the payment facilities
The competent tax authority for solving the rescheduling request
The Order no. 90 indicates the competent tax authority for solving the rescheduling request and the deadline for submitting the payment facilities request.
Issuing of tax certificate and its contents
The Order no. 90 regulates the procedure for solving the rescheduling request, respectively: (i) verifying whether it fulfils the legal conditions (ii) issuing of the tax certificate. It is regulated the procedure for removing the irregularities from the rescheduling request. Also, the content of the tax certificate is regulated.
Procedure of issuing of the agreement in principle or rescheduling decision and the decision to postpone the payment of interest on arrears and penalties for failure to declare or the decision rejecting the request for the rescheduling of tax liabilities.
In this respect, the Order no. 90 regulates that following the issuance of the tax certificate, the tax authorities shall: (i) verify whether the conditions for granting the rescheduling are met and (ii) issue a report which will be accompanied by documents proving the fulfillment of the legal conditions and simultaneously draw up the agreement in principle or the decision rejecting the rescheduling request.
Also, the Order regulates the situations in which the rescheduling request is rejected.
The guarantees
In this regard, the Order no. 90 regulates: (i) the term for setting up the guarantees, (ii) the tax liabilities which must be covered by the guarantees according to the type of guarantees, (iii) the documents that the taxpayer must submit according to the type of guarantees, (iv) the assessment report, (v) the procedure of replacing or resizing the guarantees, (vi) the moment of releasing the guarantees.
The procedure for issuing the rescheduling decision regarding the tax liabilities and the decision regarding the deferred payment of interest and of the penalties for failure to declare.
In this regard, the Order no. 90 regulates: (i) the conditions which must be fulfilled for the issuance of the rescheduling decision, (ii) the conditions which, in case are not met, trigger the rejection of the rescheduling request, (iii) the period for which the rescheduling is granted, (iv) the categories of payment facilities provided with regard to the penalties for failure to declare, (v) the rescheduling rate, (vi) the payment term rates.
Conditions for maintaining the validity of payment facilities
The Order no. 90 regulates the conditions for maintaining the validity of the payment facilities.
Enforcement regime during the rescheduling of tax liabilities
The Order no. 90 indicates the tax liabilities for which enforcement does not continue during the payment rescheduling.
Completion of rescheduling of tax liabilities
The Order no. 90 regulates: (i) the conditions for the issuance of the decision regarding the completion of the rescheduling procedure and the decision for the annulment of late payment penalties, (ii) the effects of the completion of the rescheduling procedure with regard to the penalty for failure to declare.
Loss of validity of the payment facilities
The Order nr. 90 sets the conditions which, in case they are met, determine the loss of the payment facilities.
Maintaining the validity of the rescheduling at the debtor’s request
The Order no. 90 regulates the procedure for maintaining the rescheduling whose validity was lost and its effects, the conditions whose failure causes the issuance of the rejection decision, and the deadline for processing the request for maintaining the validity of the rescheduling.
Settlement of tax obligations before the issuance of the rescheduling decision with regard to tax liabilities
The Order no. 90 regulates the order of settlement of tax liabilities in case of payments performed in the period between the issuance of the tax certificate and the communication of the rescheduling decision.
Special provisions for merger of debtors
The Order no. 90 regulates merger by absorption that occurs during the period of validity of rescheduling, conditions for maintaining of rescheduling validity.
Special provisions regarding the spinoff of debtors
The Order no. 90 regulates the situation of a debtor’s spinoff during the validity of the rescheduling, as well as the distribution of tax obligations between the resulting entities.
Special provisions regarding the suspension of enforcement of the fiscal administrative act
The Order no. 90 regulates the situation in which, during the validity of the payment facilities, the debtor obtains the suspension of the fiscal administrative act containing the tax liabilities that form the object of the rescheduling, as well as the effects of such situation on the rescheduling decision.
Modification of the rescheduling decision with regard to tax liabilities/the decision to postpone the payment of interest on arrears and penalties for failure to declare
The Order no. 90 regulates the situation where, after the issuance of the rescheduling decision and/or the decision for postponing the late payment penalties and penalties for failure to declare, errors are identified or the debtor pays in advance more than 3 rates.
Special provisions for debtors with low fiscal risk
The Order no. 90 regulates the procedure for the issuance of the rescheduling decision with regard to low risk taxpayers.
Challenging decisions
Decisions issued under Order no. 90 may be challenged in court according to the law.
