Commercial companies, but also natural persons, will be able to restructure the debts to the State budget, for a period of maximum 5 years. In this respect, the Ministry of Public Finances has developed the procedure of application of new provisions, the legal act being published recently in the Official Journal.

The payment structuring is applied to all the fiscal obligations administered, according to the law, by ANAF, indicated on the tax registration certificate.

Fiscal obligations administered by ANAF comprise the main fiscal obligations representing taxes, fees, contributions and other amounts owed to the consolidated general budget, as well as ancillary fiscal obligations, owed and outstanding.

Application for payment structuring

Payment structuring is solicited by taxpayers based on an application submitted at the registry of the competent fiscal body or by mail, with acknowledgment of receipt.

The application of the taxpayer is settled within 60 days at most from the date of its registration.

The application for payment structuring will provide the following information:

1. taxpayer’s identification data: title/ surname and name of the taxpayer, of the legal representative/ fiscal representative/ agent, if applicable, the fiscal domicile, the tax identification code, their telephone number/ facsimile, an e-mail address, as well as the surname, name and the capacity of those who represent the taxpayer before third parties;
2. the period for which it is solicited the structuring of the payment, expressed in months, and its reasoning;
3. the total amount for which it is solicited the structuring of the payment, broken down by types of taxes, fees, contributions and other amounts owed to the consolidated general budget and within these, by main and ancillary fiscal obligations;
4. the reasoning of the state of difficulty generated by the temporary lack of cash and its cause;
5. mentions related to the structured payments granted pursuant to Government Emergency Ordinance no. 29/2011 on the regulation of payment structuring, hereinafter referred to as the emergency ordinance;
6. the date and the signature of the taxpayer/ legal representative/ fiscal representative/ agent, as well as the stamp, according to the circumstances.

To the application for payment structuring they will be enclosed the following documents:

• taxpayers declaration on oath indicating that they are not subjected to the insolvency procedure, that they are not in dissolution and/ or the several liability, according to the provisions of articles 27 and 28 of the Tax Procedure Code;
• relevant documents or information supporting the application.

Regardinglegal persons, to the application for payment structuring they will be enclosed as well as the following documents:

1. a copy of the last annual financial statement submitted at the trade register office/ competent tax body, as the case may be;
2. the revenues and expenditure budget for the last 6 months prior to the submission date of the application for payment structuring
3. a copy of the last trail balance;
4. the programme of payment restructuring or financial recovery signed by the legal representative of the taxpayer, which will also contain the reasoning for the possibility the make the payment during the solicited period for instalments;
5. statement regarding indicators and other information

In case of natural persons, to the application for payment structuring they will also be enclosed the following documents:

1. the register – record of revenues and payments or, as the case may be, documents supporting the revenues of the taxpayer in the last 6 months prior to the submission date of the application for payment structuring;
2. the programme for financial recovery or any other similar document which will also contain the reasoning of the possibility to make the payment during the period solicited for instalments.

Issuance of the tax registration certificate

After the acceptance of the application for payment structuring, the competent tax body verifies:

• if the application contains the elements and documents provided hereinabove
• if all the fiscal statements have been submitted according to the fiscal vector;
• the existence of any amounts to be reimbursed/ refunded/ paid from the budget.

For the settlement of the application for payment structuring and establishment of the amounts subjected to it, the tax body issues, ex officio, the tax registration code, a copy being handed to the taxpayer, and a copy being archived by the tax body in the payment structuring file.