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Granting relief for the payment of outstanding tax obligations (postponement of payment and/or installment) - natural person*
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For tax obligations, the competent tax authority may grant, at the debtor's request, the following payment facilities:
- Payment rescheduling of tax obligations.
- Deferral of payment, according to the law, of late payment penalties included in the tax attestation certificate, for the purpose of cancellation, until the completion date of the payment rescheduling.
- Deferral of payment, according to the law, of 50% of late payment increases, representing the penalty component thereof, included in the tax attestation certificate, for the purpose of cancellation, until the completion date of the payment rescheduling.
- Deferral of payment of undeclared penalties related to main tax obligations that are undeclared or incorrectly declared by the debtor and established by the tax inspection authority through imposition decisions, rescheduled for PSA, in order to reduce them by 75%, until the completion date of the payment rescheduling.
These facilities may be granted upon the substantiated request of debtors experiencing difficulty caused by a temporary lack of cash availability for tax obligations of at least 500 lei, with the establishment of guarantees.
For debtors who do not own property, the establishment of guarantees is not necessary.
The application for payment rescheduling shall contain the following elements:
- Identification data of the debtor: his/her/its name and surname, and, where applicable, of the legal representative/tax representative/proxy, fiscal domicile, fiscal identification code, their telephone/fax number, email address.
- The period for which the payment rescheduling is requested, expressed in months, and its justification.
- The total amount for which payment rescheduling and/or payment deferral, as the case may be, is requested, broken down by type of taxes, fees, contributions, and other amounts owed to the general consolidated budget and, within these, by main and accessory tax obligations.
- Justification of the state of difficulty caused by the temporary lack of cash availability and its causes. By exception, for taxpayers with low fiscal risk the application does not have to contain this element.
- Mentions regarding the payment facilities granted up to the date of the application, based on Chapter IV "Payment Facilities" of Title VII "Recovery of Tax Claims" of the Fiscal Procedure Code, as subsequently amended and supplemented.
- Mentions regarding property held, in the case of debtors who do not own property or whose property is insufficient to establish guarantees at the level provided by art. 193 of the Fiscal Procedure Code, as subsequently amended and supplemented, as the case may be.
- Date and signature of the debtor/legal representative/tax representative/proxy.
The following documents must be attached to the application for payment rescheduling:
- The debtor's own responsibility statement showing that he/she/it is not subject to insolvency legislation, is not in dissolution, according to the legal provisions in force, and that the liability/liabilities have not been established according to insolvency legislation and/or joint liability according to the provisions of art. 25 and 26 of the law.
- The cash receipts and payments journal or, as the case may be, documents proving the debtor's income for the last 6 months prior to the date of submission of the request for payment rescheduling of tax obligations.
- The financial recovery plan or any other similar document, which also contains the argument for the possibility of payments during the requested rescheduling period.
- Relevant documents or information in support of the request.
In the case of applications submitted by taxpayers with low fiscal risk, the following documents are also attached:
- Statement by the debtor or its legal representative showing that the debtor is not in temporary inactivity registered with the trade register or in registers kept by courts.
- Proposed payment rescheduling schedule. Submission of this document is optional.
Taxpayers without nor fiscal domicile in Romania can benefit from payment rescheduling only if they appoint a proxy according to art. 18 of the Fiscal Procedure Code, as subsequently amended and supplemented.
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The taxpayer's application is resolved by the competent tax authority by payment rescheduling decision or rejection decision, as the case may be, and is communicated by delivering it to the debtor if the document can be received with cassigned signature, or by mail, with registered letter with delivery confirmation.
Payment rescheduling is granted for a number of months, for a period of up to 5 years. The number of months is given by the number of rescheduled instalments. The period of payment rescheduling is determined according to the amount of fiscal obligations and the debtor's financial payment capacity. For debtors who do not establish any guarantees or if the amount of guarantees established is less than 50% of the amount of outstanding tax obligations, the rescheduling is granted for up to 6 months.
For debtors with low fiscal risk, the rescheduling is granted for a period of up to 12 months.
When the payment rescheduling decision is issued, decisions regarding accessory payment obligations representing interest and late payment penalties related to rescheduled fiscal obligations, calculated up to the date of issuance of the payment rescheduling decision, are also issued.
The debtor's application is resolved, within a maximum of 60 days from the date of its registration, by the competent tax authority.
The application of the debtor with low fiscal risk and of the debtor who does not own property, as well as of the one in respect of whom the establishment of guarantees is not necessary, shall be resolved within a maximum of 15 working days from the date of its registration.
Method of accessing the service by taxpayers:
- at the registry of the competent tax authority, directly or through a proxy/legal representative/tax representative/income payer.
- by mail, with registered letter with confirmation of receipt;
- through the "Virtual Private Space" service;
*Method of accessing the service by taxpayers:
- at the registry of the competent tax authority, directly or through a proxy/legal representative/tax representative/income payer.
- by mail, with registered letter with confirmation of receipt;
- through the "Virtual Private Space" service;
Entitled persons
Regulated professions
Required documents
Denumire
Descriere
Obligatoriu
Semnătură digitală
Tip document
Descarcă
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D7 - Request for granting payment installment, in simplified form*
Descarcă
Formular tipizat
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
D8 - Request for granting payment installment*
Descarcă
Formular tipizat
Document obligatoriu
Semnatură digitală obligatorie
Se poate obține prin OOTS
Fees
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Payment method
Value
Currency
None
Deadlines
Resolution time:
60
Calendar days
Case filling duration:
0
Calendar days
Notification deadline:
0
Calendar days
Appeal routes
An appeal may be filed against the decisions, according to the provisions of art. 268 and art. 269 of Law no. 207/2015 regarding the Fiscal Procedure Code, with subsequent amendments and completions, within the term provided by art. 270 of the same normative act, under penalty of forfeiture. The appeal is submitted to the tax authority that issued the decision.
*Additional information
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Last updated:
07 August 2024
Publicat de către:
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Publicat de către:
A paragraph is a self-contained unit of a discourse in writing dealing with
a particular point or idea. Paragraphs are usually an expected part of
formal writing, used to organize longer prose.
National Agency for Fiscal Administration*
*Content marked with an asterisk (*) has been automatically translated and may not fully reflect the original meaning. For objective interpretation, please consult the Romanian version.
National Agency for Fiscal Administration*
Str. Apolodor, nr. 17
Telefon:
0213871000
Fax:
Email:
cabinet.presedinte@anaf.ro
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Competent entities
Directia Generala de Reglementare a Colectarii Creantelor Bugetare
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