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ANOFM approves procedure for canceling budgetary obligations. New facilities for debtors

ANOFM approves procedure for canceling budgetary obligations. New facilities for debtors

Numărul 42, 23-29 oct. 2024  »  Finance & Economics

Conf. univ. dr. Marcel Vulpoi, expert contabil

ANOFM order no. 1.176/2024 for the approval of the Procedure for canceling some budgetary obligations was published in the Official Gazette, Part I no. 1040 of October 16th, 2024.

This procedure applies to the budget obligations administered by the National Agency for Employment (ANOFM) through subordinate public entities with legal personality, respectively the county employment agencies/Municipal Agency for Employment Bucharest (AJOFM/AMOFM) and the regional centers for professional training of adults (CRFPA), and establishes the way of carrying out the activity of canceling some budgetary obligations in accordance with the provisions of the Government Emergency Ordinance no. 107/2024 for the regulation of some fiscal-budgetary measures.

Budgetary obligations administered by ANOFM through subordinate public entities mean main budgetary obligations representing debts arising from non-compliance with Law no. 76/2002 regarding the unemployment insurance system and the stimulation of employment, with subsequent amendments and additions, as well as other debts for which, according to the normative acts in force, AJOFM/AMOFM and CRFPA have competences in establishing and recovering, as well as ancillary obligations related to them, established by:

a) imputation decisions issued by AJOFM/AMOFM/CRFPA;
b) control reports drawn up by the control structures within the AJOFM/AMOFM;
c) court decisions issued by the competent court;
d) decisions/minutes relating to ancillary budget obligations.
The debtors who can benefit from the facilities provided in this procedure are natural or legal persons, under public or private law, associations and other entities without legal personality, natural persons who carry out economic activities independently or practice liberal professions, administrative-territorial units or administrative-territorial offices of the municipality of Bucharest or public institutions.

The fiscal facilities granted by ANOFM

ANOFM, through its subordinate public entities with legal personality (AJOFM/AMOFM/CRFPA), grants the following fiscal facilities:

a) postponement of the payment of ancillary payment obligations remaining unextinguished on the date of issuance of the calculation sheet/decision, until the date of resolution of the request to cancel the accessories or until November 25th, 2024, inclusive, in case of non-submission of this request, for debtors who notify AJOFM/AMOFM/CRFPA;
b) cancellation of ancillary payment obligations;
c) the postponement of a percentage of 50%, respectively 25%, as the case may be, of the main budgetary obligations outstanding on August 31st, 2024, inclusive, remaining unextinguished at the date of issuing the calculation sheet/decision, until the date of resolution of the request to cancel some obligations budget or until November 25th, 2024, inclusive, in case of failure to submit this request, for natural person debtors who notify the fiscal body and who fall under the provisions of the emergency ordinance;
d) the cancellation of a percentage of 50%, respectively 25%, as the case may be, of the main budgetary obligations outstanding on August 31st, 2024, inclusive, for natural person debtors who fall under the provisions of the emergency ordinance.

The categories of ancillary payment obligations that, according to the emergency ordinance, may be subject to cancellation are the following:

a) late interest/increase;
b) penalties for delay;
c) any other ancillary payment obligations.

The debtors express their intention to benefit from the cancellation of some budgetary obligations, respectively the ancillary payment obligations and/or a percentage of the main budgetary obligations, as the case may be, according to the emergency ordinance, by submitting a notification, as follows:

a) at the AJOFM/AMOFM/CRFPA registry office;
b) by mail, by registered letter with confirmation of receipt.

The cancellation of some budgetary obligations is requested by the debtors, including those who have notified AJOFM/AMOFM/CRFPA, based on a request for the cancellation of some budgetary obligations, submitted to the AJOFM/AMOFM/CRFPA registry office or communicated by mail, by registered letter with confirmation of receipt.

The request can be submitted after fulfilling the conditions for granting the cancellation, but no later than November 25th, 2024, inclusive.

(Copyright foto: 123RF Stock Photo)

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