In the current economic context, more and more natural and legal persons are facing difficulties in the full payment of fiscal obligations to the state budget.
Romanians can request the staggering of debt payment at ANAF. Photo archive
In support of them, the Romanian fiscal legislation offers the possibility of staggering the debts to ANAF, a legal tool by which the payment of the outstanding obligations can be made in a step, under advantageous conditions.
According to the Fiscal Procedure Code and the methodological norms in force, the taxpayers who are in financial difficulty can request the disability of the debts for a period of up to 60 months, depending on the specific situation of each case. This fiscal facility allows to avoid the forced execution, as well as to reduce the additional costs generated by penalties and increases, Elisabeta Stan explained for “Adevărul”.
The ceiling to benefit from paying payments
There are several forms of staggering, depending on the specificity and value of the obligations. For smaller amounts and simpler situations, a simplified stagger can be accessed, up to 6 months. For more complex cases or higher values, a standard staggering can be requested, over a period of up to 60 months, according to the Fiscal Procedure Code.
Payment staggering is not granted for fiscal obligations in a total amount of less than 500 lei in the case of natural persons, 2,000 lei in the case of associations without legal personality and 5,000 lei in the case of legal persons.
The steps you need to take
According to the specialist, the first step in this procedure is to identify all the unpaid fiscal obligations, which can be consulted including through the virtual private space (SPV) provided by ANAF. Subsequently, the taxpayer must evaluate whether it meets the general conditions imposed by law: not to be in the insolvency procedure, not be dissolved and not have another form of staggering recently lost by non -observance of obligations.
Next, taxpayers must submit a staggering application, which must be written in writing and submitted to the competent fiscal body. This must contain the taxpayer's identification data, the description of the situation that justifies the financial difficulties, the estimated amount of the obligations that are desired to be staggered, as well as the period in which the payment is requested. The request must be accompanied by a series of supporting documents, among which the financial statements of the taxpayer (balance sheet, balance), evidence regarding the temporary lack of liquidity (account extract, financial forecasts), as well as a recovery plan or a declaration regarding the payment capacity, depending on the nature of the applicant.
“After the application is submitted, ANAF analyzes the documentation and may request additional information or the establishment of guarantees. These may consist in mortgages on some goods, bank guarantee letters or other forms admitted by law. If the application is approved, a staggering decision is issued, in which the conditions, the duration and the graph of payment are established. the settings set.
During the staggering period, the taxpayer has the obligation to pay not only the rates related to the old debts, but also all the current tax obligations at maturity. Failure to comply with these terms may entail revoking the staggering and resuming forced execution measures“, Added Elisabeta Stan for” Adevărul “.
“In conclusion, the staggering of fiscal debts is an essential tool for maintaining the financial balance and avoiding the blockages generated by forced executions. The correct application of the procedure and the efficient communication with the tax authorities can make the difference between the financial stability and the accumulation of some Additional costs difficult to manage, ”said the specialist.
