Facilitation in the payment of fiscal obligations

Series of articles from “The Practice of Gambling” by Anchidim Zagrean, Rombet Vice-President

A new legislative provision, for the amendment of the Fiscal procedure code, adopted by the Law 150 from 2018, for the approval of O.G. nr. 30 from 2017 and published in the Official Gazette 523 as of 26.06.218, brings back the gambling activity on the same non-discriminating principles, of the services supplies, in what regards the regime of the facilitations from the payment of fiscal obligations.

Practically, by the new regulation, there is established the special regime of the fiscal obligations, on whose payment depends the maintenance of the organization license or of the gambling exploitation authorization, respectively:
for the debtors having requested a debt repayment schedule and who are to pay the fiscal obligations managed by the central tax bodies within a certain time-frame, in order to keep their license or authorization, the competent authority does not revoke or suspend the act for the non-payment of the fiscal obligations at the term provided in the specific legislation, and the guarantees established are not executed until the settlement of the application for the debt repayment schedule;
if the application for the debt repayment schedule was rejected or withdrawn, the debtors must pay the fiscal obligations which the maintenance of the license or authorization depends on, within 15 days from the date of communication of the rejection decision or of the decision taking act of the withdrawal of the application. In this case, a new application for the debt repayment schedule may be filed only after paying these fiscal obligations;
during the validity of the debt repayment schedule, the competent authority does not revoke and does not suspend the license or the authorization, for the non-payment of the fiscal obligation at the term provided by the specific legislation, and the guarantees established are not executed.

The central tax bodies award, at the debtors’ request, debt repayment schedules for no more than 5 years, if the conditions for awarding them are fulfilled. For the debtors
who do not establish any guarantee pursuant to the hereby chapter, the repayment schedule is awarded for no more than 6 months.
The associations without legal personality, who, according to the law, are taken as debtor, are assimilated to legal entities.

The debt repayment schedule is awarded for all the fiscal obligations recorded in the tax certificate, provided the following conditions are met:
to be in a difficulty generated by a temporary lack of liquid assets and to have the financial capacity of payment for the term of the debt repayment schedule. Such situations are evaluated by the competent tax body based on the reorganization or financial rectification program or on other information and/or relevant documents, presented by the debtor or held by the tax body;
to have a guarantee established;
to not be in insolvency procedure;
to not be in liquidation according to the legal provisions in force;
to not have been established the liability according to the legislation regarding the insolvency and/or joint liability;
the debtor must have all its fiscal statements filed, according to the fiscal vector, upon the delivery of the tax certificate. This condition is also considered fulfilled if, for the periods when no fiscal statements were files, the fiscal obligations were established, by decision, by the tax body.

By exception, for the debtors who do not own any properties, the difficulty generated by the temporary lack of liquid assets and the financial capacity of payment during the debt repayment schedule will be mentioned by the debtor in the application filed. The competent tax body verifies and acknowledges the situation of difficulty generated by the temporary lack of liquid assets from the information presented by the debtor in its application and/or relevant information and/or documents, held by the tax body.

By exception, for the debtors who do not own any properties or if such properties are insufficient for establishing the guarantees provided, the tax body may approve the debt repayment schedule if the other conditions are met. In this case, the delay penalties contained in the tax certificate will not be delayed for payment and will be included in the repayment schedule.

The debt repayment schedule is not approved for fiscal obligations amounting to less than 5.000 lei in the case of legal entities.
The debt repayment schedule is established by the competent tax body, function to the amount of the fiscal obligations and to the debtor’s financial capacity of payment.
The debt repayment schedule approved may not be higher than the debt repayment schedule requested.

All the legal provisions regarding the payment facilitations can be found in the Fiscal procedure code, CHAPTER IV: Payment facilitations, from art.184 to art.209.
In order to enforce the provisions of the Fiscal procedure code, regarding the payment facilitations, ANAF issued the Order 90 from 2016 for the approval of the contents of the application for the debt repayment schedule and of the justificatory documents attached, as well as for the Procedure of application of the debt repayment schedule by the central tax body.

We’ll be back with other opinion, in the following edition of our magazine.