The last few years have brought a series of important changes regarding the possibility for excise tax payers to benefit from rescheduling of the payment of tax obligations. The most recent amendment to the provisions of the Fiscal Procedure Code regarding this facility was brought by Emergency Ordinance no. 20/2023 of April 6, 2023, which, among other things, completely eliminates it from the excise rescheduling procedure.
For more information, please see the Romanian version of the article, here.
