RESTRUCTURING OF THE BUDGETARY OBLIGATIONS FOR ECONOMIC ENTITIES

Marin Ciumag

Annals - Economy Series, 2019, vol. 6, 134-139

Abstract: Fiscal facilities concern: measures to restructure the outstanding budgetary obligations as of December 31, 2018 for debtors with debts greater than or equal to one million lei, based on a restructuring plan, staggered payment and fiscal supervision during the easing period; the cancellation of the accessories (increases and penalties) in the case of debts under one million lei, if the main budgetary obligations are paid by December 15, 2019. The potential beneficiaries are required to submit a notification regarding the intention to restructure the budgetary obligations until October 31, 2019. The date of submission of the notification of the restructuring intention is suspended the forced execution by the fiscal body. Debtors who request the cancellation of accessory budgetary obligations submit a notification to the fiscal body's register, by post or through the service „Virtual private space”. The central fiscal body analyzes the fulfillment of the declarative obligations according to the fiscal vector, the extinguishing, compensations, in order to establish with certainty the budgetary obligations that constitute a condition for granting the fiscal facility. The debtor must submit the application for cancellation of the accessories in due time. Otherwise, the tax authorities issue and communicate to the debtor, the decision to lose the validity of the postponement of payment of the accessory payment obligations.

Keywords: facilities; reorganization; accessory; obligations; enforcement; restructuring plan (search for similar items in EconPapers)
Date: 2019
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