What declaration do you have to file starting this year?
February 21, 2024Renata Ban
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ANAF reminds companies of the main structures from which they can benefit, but there are new provisions and provisions already in the legislation when the state of emergency was declared.Read article
ANAF has drafted a document reminding companies of the main structures they can use to avoid getting into trouble, considering the next period in which the debts postponed during the emergency period will be completed and will begin to be executed. We summarize them below:
They concern the way in which debts are paid to the State. The legislation already contains new and existing provisions at the time of the state of emergency:
Conditions: The company had no outstanding debts at the time of the state of emergency.
How to obtain: With an application submitted to ANAF by 15 December.
Settlement deadline: Maximum 5 days.
Payment of the installment can be obtained according to the tax procedure code, for a period of 6 months and a maximum of 5 years, depending on whether the guarantee can be submitted or not.
How to obtain: with an application submitted to ANAF.
How to obtain: with an application submitted to ANAF by 15 December.
Companies may obtain the restructuring of their outstanding balance sheet debt at 31 July 2020 for a maximum period of seven years, with the possibility of cancelling ancillary payment obligations and 50 % of the main budgetary obligations if up to 15 % of the principal obligations due are met by the date of application.
How to obtain: submitting a notification to ANAF by 31 March 2021 and by 30 June 2021.
With the prudent private creditor test, ANAF takes the position of a private creditor and analyses how it optimizes its gains: budget restructuring/forced execution/bankruptcy.