Ordinance no. 11/2021 for the amendment and completion of Law no. 207/2015 on the Fiscal Procedure Code and the regulation of some fiscal measures

Ordinance no. 11/2021 for the amendment and completion of Law no. 207/2015 on the Fiscal Procedure Code and the regulation of some fiscal measures

Prepared by: Ecaterina Boca ― Senior Consultant, Knowledge Management Department

The ordinance brings important changes in the communication through the Virtual Private Space, in order to improve the communication between the fiscal bodies and taxpayers, widens the sphere of taxpayers who can benefit from amnesties, respectively brings changes regarding the payment rescheduling.

Recently, Ordinance no. 11/2021 which amends the Fiscal Procedure Code and regulates some fiscal measures had been published in the Official Gazette.

Communication through Virtual Private Space

In order to improve the communication between the tax authorities and taxpayers, as well as the entire fiscal administrative apparatus, the Ordinance comes with the obligation, starting with 1 March 2022, to enroll in the electronic communication system developed by NAFA for legal entities, associations and other entities without legal personality, as well as natural persons who pursue a liberal profession or exert an economic activity independently.

At this moment, the Fiscal Procedure Code provides the possibility, not the obligation of the taxpayer to send to the fiscal body requests, writings, or other documents through the VPS.

The ordinance does not expressly establish which documents will be mandatory through VPS, but that all applications, writings, or documents that could have been submitted before only as an option will be communicated through this platform.

The ordinance also comes with the establishment of the sanction in case of non-submission of documents by VPS, respectively if they will be submitted in letter format by mail or registry, and not through VPS, the tax authorities will not take them into account.

However, in the case of documents submitted in letter format, the tax authority has the obligation to notify the payers of the obligation to submit by electronic means.

The new tax amnesty

The changes regarding the tax amnesty is that the normative act widens the scope of taxpayers who can benefit from tax amnesty as follows:

  • a first category that can benefit from the cancellation of accessories are taxpayers for whom main tax obligations have been established (maturing before 31 March 2020), following a tax inspection or verification of the personal tax situation that began after 14 May 2020 (entry into force of GEO 69/2020) and which was completed by March 29, 2021 (entry into force of GEO 19/2021);
  • the second category of taxpayers who can benefit from the new tax amnesty are those who have undergone a documentary check, completed by issuing a tax decision establishing main tax obligations (also with a maturity before March 31, 2021 ) and which was issued between 14 May 2020 and 31 January 2022.

For both categories, in order to benefit from the cancellation of the accessories, the taxpayers must extinguish the main tax obligations established by the taxation decision (within the terms established by the Ordinance, different for each new category of amnesty beneficiaries), and submit a request for cancellation of tax obligations .

Payment schedule

Regarding the payment rescheduling Ordinance transforms the simplified rescheduling into a permanent measure starting with 1 January 2022.

The staggering can be obtained in the case of the main fiscal obligations and the outstanding accessories, not older than 12 months, the taxpayers having the possibility of a simplified staggering of maximum 12 months.

To be eligible for rescheduling, the debtor must meet the following conditions:

  • submit an application to the tax authority, to which the debtor may attach the staggered schedule containing the proposed amount of the staggered rates;
  • not to be in bankruptcy proceedings;
  • not to be in dissolution;
  • not to register outstanding tax obligations older than 12 months prior to the date of submission of the application and not repaid on the date of issuance of the tax attestation certificate;
  • not to have established the liability according to the legislation on insolvency and / or joint and several liability, according to the provisions of art. 25 and 26. Exceptionally, if the acts establishing liability are final in the system of administrative and judicial remedies, and the amount representing outstanding tax obligations of the debtor, for which liability has been incurred, has been extinguished, the condition is considered fulfilled.

Payment rescheduling is not granted for tax obligations in the total amount of less than RON 500 in the case of individuals, RON 2,000 lei in the case of associations without legal personality and RON 5,000 in the case of legal entities

For more modifications and completions brought by the Ordinance, please consult the Official Gazette no. 832 of 31 August 2021.

In this regard, the EY team is available for further details on the above.