ERNST & YOUNG SRL

  |  11.02.2016

Legal alert No. 3 February 2016

The Order no. 90/14 January 2016 for approving the content of the rescheduling request and of the supporting documents, and also of the procedure for implementing the rescheduling procedure by the central tax authority.

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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.

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