Order no. 6438/2024 for the modification and completion of the Procedure for the cancellation of some budgetary obligations, approved by the Order of the Minister of Finance no. 5.521/2024 was published in Official Gazette no. 1099/04.11.2024.

The main changes in the Procedure for canceling some budgetary obligations, approved by the Order of the Minister of Finance no. 5.521/2024.

• In the event that the main budgetary obligations individualized in taxation decisions issued as a result of a tax audit in progress on September 6th, 2024, or decisions on ex officio taxation of the incomes of natural persons for the years 2019 and 2020 are fully extinguished, they shall be returned according to the provisions of Law no. 207/2015, with subsequent amendments and additions.
• The main budgetary obligations related to the fiscal periods up to and including August 31st, 2024, established by the central fiscal body through taxation decisions on the personal identification number, are analyzed from the perspective of establishing the ceiling provided for in art. XVI of the emergency ordinance, as follows:

1. a) for the main budgetary obligations established by ex officio taxation decisions on the incomes of natural persons for the years 2019 and 2020 or by taxation decisions issued as a result of a tax audit in progress on September 6th, 2024, for which the payment deadline was completed by the date of issuance of the fiscal attestation certificate or by the date of submission of the cancellation request, as the case may be, but no later than November 25th, 2024 inclusive, when establishing the ceiling, are considered cumulatively both the budgetary obligations established by these decisions and the other outstanding budget obligations on August 31st, 2024 that remained unextinguished on this date;
2. b) for the main budgetary obligations established by ex officio taxation decisions on the incomes of natural persons for the years 2019 and 2020 or by taxation decisions issued as a result of a tax audit in progress on September 6th, 2024, for which the cancellation request was submitted after November 25th, 2024, inclusive, regardless of whether the payment deadline was reached before or after this date, when establishing the ceiling, only the budgetary obligations established by these decisions are considered, without taking into account budgetary obligations outstanding on August 31st, 2024, remained unextinguished on this date.

In the situation where the budget obligations are established by taxation decisions issued following a tax inspection in progress on September 6th, 2024, the debtor can pay these obligations using the payment record number.

If, on the date of issuance of the fiscal attestation certificate, the percentage of cancellation of the main budgetary obligations outstanding on August 31st, 2024, was 50%, and thereafter, until the date of submission of the request for cancellation, but no later than the date of November 25th, 2024, inclusive, new main fiscal obligations are established and/or new enforceable titles are received and sent for recovery to the fiscal authorities, which change the cancellation percentage to 25%, for granting the cancellation of some budgetary obligations according to art. XVI of the emergency ordinance, debtors must pay 75% of the new total amount of the main budget obligations.

Any sums that have extinguished after the entry into force of the emergency ordinance 50%, respectively 25%, as the case may be, of the outstanding budgetary obligations on August 31st, 2024, inclusive, of those established by the ex officio taxation decisions of the income of natural persons on the years 2019 and 2020 or through tax decisions issued as a result of a tax audit in progress on September 6th, 2024, as well as interest, penalties and all accessories that can be canceled according to the provisions of this article, they are returned according to the provisions of the Law no. 207/2015, with subsequent amendments and additions.

In the case of persons who have been found liable according to Law no. 85/2014 regarding insolvency prevention and insolvency procedures, with subsequent amendments and additions, or according to Law no. 85/2006 regarding the insolvency procedure, with subsequent amendments and additions, for the budgetary obligations related to the period prior to August 31st, 2024, inclusive, the fiscal body performs the analysis on them according to the receivables remaining to be collected from the definitive table of receivables or from the definitive consolidated table of receivables, as the case may be, as this information was made available to the tax authority by the judicial administrator/ liquidator.

In the situation where the documents that form the basis of the cancellation of some budgetary obligations cannot be edited from the computer systems, the tax authorities can prepare these documents in paper format, and then, through the computer application, the budgetary obligations will be removed from the records based on the decisions of cancellation approved by the head of the fiscal body, and subsequently these decisions are communicated to debtors.

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