The Order provides for the procedure for implementing the special procedures amended or introduced by GEO 59/2021. The most important aspects are:
By Government Decision 928/2021, a series of notions included in the VAT norms are amended, in order to correlate them with the provisions of GEO 59/2021:
Currently, according to GO no. 6/2019, as amended and completed, there is the possibility of restructuring the remaining budgetary obligations of taxpayers on December 31, 2020, managed by ANAF, based on a restructuring plan, prudent private creditor test, payment plan and tax supervision during the support period, for the debtors of public or private legal entities, with the exception of public institutions and administrative-territorial units, which are in difficulty of payment and for which there is a risk of insolvency.
The debtor who wishes to restructure his budgetary obligations has the obligation to notify ANAF until September 30, 2021, under the sanction of forfeiture of the right to benefit from the restructuring of the budgetary obligations. The restructuring application can be submitted until January 31, 2022, under the sanction of forfeiture.
At the same time, the possibility of submitting by electronic means of remote transmission of the notification on the intention to restructure the outstanding budgetary obligations is introduced.
We remind you that by Law 295/2020 for the amendment and completion of the Tax Procedure Code, art. 272 of the respective Code, in the sense that the activity of solving the appeals was distributed from the ANAF structures, to a specialized structure within the Ministry of Public Finance. At the time of publication (December 21, 2020), Law 295/2020 established a period of 6 months for the Ministry of Public Finance to take over this activity, i.e. until June 21, 2021.
By GEO 51/2021, this term of June 21, 2021 was extended until October 1, 2021, and now, by GEO 107/2021, the legal term is again postponed until March 31, 2022.
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