Amendments regarding the tax amnesty regulated by GEO no. 107/2024

Amendments regarding the tax amnesty regulated by GEO no. 107/2024 for the regulation of certain fiscal-budgetary measures in the field of management of budgetary receivables and budget deficit for the consolidated general budget of Romania in 2024 (`GEO no. 107/2024`).

Recently, GEO no. 107/2024 was amended by GEO no. 112/2024 published in the Official Gazette no. 959/25.09.2024 and GEO no. 116/2024 published in the Official Gazette no. 971/26.09.2024.

1. THE MAIN CHANGES BROUGHT BY GEO NO. 112/2024

For debtors in insolvency proceedings, the special/judicial administrators are obliged to request the creditors' consent for the insolvent debtor to access the tax facilities.

Also, the interest, penalties and all accessories related to the main budgetary obligations established by decisions on the ex officio taxation of the income of individuals for the years 2019 and 2020 are cancelled if the following conditions are cumulatively met:

• all the main budgetary obligations individualized in the ex officio tax decision are cleared by the payment deadline provided for in art. 156 para. (1) of the Tax Procedure Code;
• The request for annulment of the accessories is submitted within 90 days from the communication of the ex officio tax decision.

With regard to the debtors who benefit from the payment rescheduling, it is specified that these debtors may benefit, based on the notification of their intention, from the deferral of interest, penalties and all accessories remaining from the payment rescheduling granted.

In addition, if these debtors do not comply with the conditions for granting the tax facilities, they can request the amendment of the payment rescheduling, provided that within 30 days from the date of communication of the decision to lose the validity of the deferral of payment, they submit a request in this regard.

If the debtors do not pay the budgetary obligations from the decision to lose the validity of the deferral of payment or do not submit the request for amending the payment rescheduling within 30 days, the tax authority communicates a payment notice to them, and these budgetary obligations must be paid within 30 days from the date of communication.

If the payment rescheduling in progress includes only ancillary payment obligations, debtors may benefit from the annulment of the remaining payment accessories without paying them.

According to GEO no. 107/2024, in its initial form, debtors had to declare on their own responsibility that they are not in any of the situations provided for by art. XVIII para. (1) of the GEO, by means of the request for annulment. According to the new amendments, this affidavit must be given both within the notification and within the request for the annulment of accesories.

2. THE MAIN CHANGES BROUGHT BY GEO NO. 116/2024

GEO no. 116/2024 regulates the specific measures taken by the Ministry of Finance and ANAF to inform taxpayers about accessing tax facilities representing the cancellation of budgetary obligations, as well as for the collection of budgetary obligations by the means provided by law.

In this regard, the Romanian Post is entrusted with the provision of printing, wrapping and communication services to taxpayers of information documents regarding the tax facilities; to take over the envelope containing the notification regarding the intention and send it to the competent central tax body and to collect through the legal means of payment, at the taxpayer's tax residence or at the post office, the amounts related to the budgetary obligations to be paid in order to benefit from the tax facilities.

At the same time, for taxpayers who are enrolled in the "Virtual Private Space" (‘SPV’) service, the information documents regarding the access to tax facilities are communicated by ANAF through this service, in electronic format. The submission of the notification regarding the intention to benefit from the annulment of the accessories and/or the annulment request is made by the taxpayers through the SPV service.

For individual taxpayers who are not enrolled in the SPV service, the above-mentioned documents are communicated through the Romanian Post. In the event that the taxpayers intend to communicate to the competent central tax authority the notification regarding the intention to benefit from the amnesty, the postal employees take over from the taxpayer the envelope containing this document and sent it to the tax authority for which it is intended.

3. CONCLUSIONS

The recent amendments brought to GEO no. 107/2024 indicates the need to regulate concrete aspects regarding the implementation of the provisions regarding the tax amnesty.

Although there is a relatively short period of time left until the deadline for submitting requests for cancellation of accessories, it is expected that GEO no. 107/2024 to undergo further amendments in the next period, which is why it is necessary to constantly monitor the legislative changes.

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