The cancelling and the reduction of the penalties and increases of delaying- the new procedure

Recently, through the ANAF Order no. 3.253/2011 for the approval of issued application forms models OG no. 30/2011, were reglemented forms of delayed cancellation of penalties for companies which pay their debts until the end of the year.

Briefly, the fiscal facilities are granted for the fiscal obligations related fittings main residual fiscal obligations at 31 August 2011. Penalties of delaying are being cancelled or reduced as follows:

Recently, through the ANAF Order no. 3.253/2011 for the approval of issued application forms models OG no. 30/2011, were reglemented forms of delayed cancellation of penalties for companies which pay their debts until the end of the year.

Briefly, the fiscal facilities are granted for the fiscal obligations related fittings main residual fiscal obligations at 31 August 2011. Penalties of delaying are being cancelled or reduced as follows:

a) the cancelling of the delayed penalties as well as the cancelling of the rate of 50% of the increases of the afferent delayings to these main fiscal obligations, if the main obligations and afferent interests are settled by payment or by compensation until 31 December 2011.

b) the reduction by 50% of delaying penalties and the reduction with 50% of a 50% rate from the afferent delaying increases of these main fiscal obligations, if the main obligations and their afferent interests are settled by payment or compensation until 30 June 2012.

In order to take advantage of this facility the taxpayers can file an application requiring the situation of residual and exigible payment obligations on 31 August 2011 which will be settled by payment or compensation.

Within 5 days from the date of filling application, the fiscal organ communicates to the taxpayer the required situation and will draw up a provisory slip of deduction from the fiscal evidence of possible flow rates which fall within facility.

If within 10 days from the communication of the situation are settled by payment or by compensation of main obligations and interests, the administration organ validates the slip of decreased flow and within 3 days from the settlement date, the obligations will issue the reffered decision towards payment obligations and fittings.

If payments are not made within 10 days from the communication of the situation, the provisiory slip of decresing is cancelled and the taxpayer is restored the initial situation and in the taxpayer sheet will be further reflected the calculated flow rates and fittings.

Important! The fiscal facilities are not granted for fiscal obligations settled by attachement or by received sums from the capitalization of seized goods.

Furthermore, the fiscal facilities apply only to penalties and delay increases, but not for delayed interests.