The practice of gambling in 2021
New fiscal facilities in 2021
At the end of March 2021, the government decided, by GEO no. 19, to extend the period by which the debtor wishing to restructure his budgetary obligations to notify the competent tax authority of his intention by September 30, 2021, under the sanction of forfeiture of the right to benefit from the restructuring of budgetary obligations. To this end, the debtor must consult an independent expert in order to draw up a restructuring plan as well as the prudent private creditor test, as provided by Government Ordinance no. 6/2019.
The restructuring of budgetary obligations also applies to main and ancillary budgetary obligations established by other bodies, not only fiscal ones, as well as to fines of any kind, sent for recovery to central fiscal bodies after January 1, 2021, until the date of issuing the attestation certificate. fiscal.
The restructuring request, together with the restructuring plan and the prudent private creditor test, prepared as provided by law, may be submitted until January 31, 2022, under penalty of forfeiture.
The restructuring of budgetary obligations is also applicable to the following debtors:
a) debtors who lose the payment rescheduling, as their cash resources, forecast during the rescheduling period, do not allow its support;
b) debtors who have secured budgetary obligations.
In order to benefit from the restructuring of budgetary obligations, the debtor must cumulatively meet the following conditions:
a) not to meet the conditions to benefit from the payment rescheduling regulated by the Fiscal Procedure Code;
b) present a restructuring plan and a prudent private creditor test, prepared by an independent expert;
c) not to be in insolvency proceedings;
d) not to have been dissolved, according to the legal provisions in force;
e) to have submitted all the fiscal declarations, according to the fiscal vector, at the date of issuing the fiscal attestation certificate;
f) to carry out the test of the prudent private creditor and which represents an independent analysis, carried out on the basis of the premises considered in the debtor’s restructuring plan, which shows that the state behaves similarly to a private creditor, sufficiently prudent and diligent, which it would obtain a higher degree of recovery of debts in the restructuring variant compared both with the forced execution variant and with the variant of opening the bankruptcy procedure.
Also, by GEO 19 of 2021, the term was extended in which the possibility of granting payment instalments by the central fiscal body could be established, by submitting the application between January 1, 2021 – September 30, 2021 inclusive, under the sanction of forfeiture. Upon request, the debtor may attach the staggered schedule containing the proposed amount of the staggered rates.
In order to implement the simplified payment rescheduling measure, it should be borne in mind that:
1. this measure applies to all taxpayers, including those who have an ongoing payment facility under the Tax Procedure Code, provided that no outstanding tax obligations have been registered on the date of the declaration of a state of emergency, or if they have been paid before issuance. the fiscal certificate;
2. the measure is approved for the main and ancillary fiscal obligations whose maturity or payment term has expired after the date of declaration of the state of emergency and have not been extinguished until the date of issuance of the fiscal attestation certificate;
3. payment rescheduling is approved for a maximum period of 12 months.
This form of payment facility is granted for all tax obligations entered in the tax attestation certificate, including fines of any kind, administered by the tax authority as well as budget receivables established by other bodies and sent for recovery to tax authorities, according to law, including budget receivables. results from contractual legal relations established by court decisions or other documents which, according to the law, constitute enforceable titles;
Simplified payment rescheduling is not granted for:
1. tax liabilities that have been rescheduled and lost their validity;
2. the fiscal obligations that have the maturity and / or the payment term after the date of issuing the fiscal attestation certificate;
3. the fiscal obligations that, at the date of issuing the fiscal attestation certificate, fall under the incidence of compensations, within the amount to be reimbursed / refunded / paid from the budget;
4. the fiscal obligations established by fiscal administrative acts which, at the date of issuing the fiscal attestation certificate, are suspended. If the suspension of the execution of the fiscal administrative act ceases after the date of communication of a payment rescheduling decision, the debtor may request the inclusion in the rescheduling of the tax obligations that were the subject of the suspension, as well as the related ancillary tax obligations. To this end, the tax authority shall communicate to the debtor a payment notice regarding the individualised tax obligations in administrative acts for which the suspension of execution has ceased, as well as the decisions regarding the related ancillary tax obligations;
5. the payment rescheduling is not granted for fiscal obligations in a total amount of less than 5,000 lei.
The practice of gambling in 2021
The conditions to be met by the applicant, for the simplified payment rescheduling, are:
1. the submission of an application, made by 30 September 2021 inclusive, and the applicant may also attach the staggering schedule containing the proposed amount of the staggering rates;
2. the applicant does not enter any outstanding budgetary obligations at the date of the declaration of a state of emergency and is subsequently unpaid;
3. the applicant is not in bankruptcy proceedings;
4. the applicant should not be dissolved according to the legal provisions in force;
5. the applicant must have submitted all tax returns;
6. the applicant must not have been held liable under insolvency law and / or joint and several liability.
Debtors in insolvency can also benefit from the simplified rescheduling for the current obligations born after the declaration of the state of emergency, but also those who have rescheduling for payment according to the Fiscal Procedure Code.
The interest rate is reduced by half, respectively 0.01% per day of delay, ie to 3.65% per year, starting with January 1, 2021, for fiscal obligations staggered to payment. Interest shall be due and calculated for each instalment on the payment rescheduling schedule, starting with the date of issuance of the payment rescheduling decision and until the payment deadline on the schedule or until the date of payment of the instalment.
The procedure for granting the payment rescheduling, by the central fiscal body, is approved by order of the president of the National Agency for Fiscal Administration.
The practice of implementing these provisions, by gambling organizers, is achieved by going through the following steps:
1. Verification of the fact that all fiscal declarations are submitted, according to the fiscal vector, in accordance with the Order of the president of the National Agency for Fiscal Administration no. 3,725 / 2017 for the approval of the tax registration forms of the taxpayers and of the types of fiscal obligations that form the fiscal vector, including for the fiscal obligations afferent to August 2021, with maturity on September 25, 2021;
2. Verification of the payments made and taking the necessary measures to fulfill the condition of not registering outstanding fiscal obligations, on the date of declaring the state of emergency, or outstanding unpaid fiscal obligations on the date of issuing the fiscal attestation certificate;
3. Submission of a request for simplified payment rescheduling, to the fiscal body, after January 1, 2021, but not later than September 30, 2021 inclusive, under the sanction of forfeiture. The staggered schedule containing the proposed amount of staggered rates shall be attached to the request;
4. The fiscal body must issue, within maximum 5 working days from the date of registration of the application, ex officio, the fiscal attestation certificate and which must include the fiscal obligations existing in the balance at the date of its issuance, communicating it to the applicant;
5. The request is solved by the fiscal body within 5 working days from the date of its registration, by decision of payment rescheduling or decision of rejection;
6. Applicants wishing to benefit from this tax measure will have to use the procedure adopted by order of the President of the National Agency for Fiscal Administration, in order to obtain a decision to stagger the payment of tax obligations.
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