According to art.82, corroborated with art.109 of Government Ordinance 11/1996 on the execution of budget claims, approved and amended by Law 108/1996, with the subsequent amendments and completions, and art.152 paragraph (1)-(4) of the Government's Emergency Ordinance 88/1997, on the privatisation of commercial companies, amended and completed by Law 99/1999 on measures to accelerate economic reform,
The Romanian Government decides:
Art.1 - The procedures and competencies in granting facilities on taxes and other budget revenues administered by the Finance Ministry, included in the annex that is a part of the present decision, are approved.
Art.2 - The Romanian Government, the Finance Ministry and its territorial bodies will take the appropriate steps to enforce the present decision.
Art.3 - On the date of publication of the present decision in the Official Gazette of Romania, applicability ceases for Finance Minister's Order no. 1.283 of 22 June 1998, published in the Romanian Official Gazette, Part I, no. 240 of 1 July 1998, the Finance Minister's Order no. 288 of 24 March 1999, published in the Romanian Official Gazette, Part I, no. 214 of 17 May 1999, Finance Minister's Order no. 489 of 31 March 2000, published in the Romanian Official Gazette, Part I, no. 141 of 3 April 2000, and any other opposing stipulations.
PRIME MINISTER
Constantin Mugur Isarescu
Other signatory:
Finance Minister,
Decebal Traian Remes
The procedure and competencies of granting facilities on the payment of taxes and other budget revenues administered by the Finance Ministry
CHAPTER I
General statements
1. According to art. 82, corroborated with art. 109 of Government Ordinance no.11/1996 on the execution of budget claims, approved and amended by Law no.108/1996, with the subsequent amendments and completions, and art.152 paragraph (1)-(4) of the Government Emergency Ordinance no.88/1997, on the privatisation of commercial companies, amended and completed by Law no.99/1999 on measures to accelerate economic reform, the Romanian Government and the Finance Ministry, according to the case, may grant facilities on the payment of amounts due to the state budget and the state treasury budget.
2. The Romanian Government, the Finance Ministry and its territorial organs can grant:
* payment deferrals on any taxes and amounts coming from failure to repay loans granted from the state budget according to legal provisions or other budget revenues, including delay penalties;
* restructuring in the payment of taxes and amounts coming from failure to repay loans granted from the state budget according to legal provisions or other budget revenues, including delay penalties, which can begin with a grace period of up to 6 months;
* exemptions and discounts on the payment of delay penalties on failure to pay on time any dues toward the state budget;
* exemptions and discounts on the payment of taxes, according to the law, only if the normative documents regulating the respective revenue include the express provision that such facilities may be granted;
* deferrals, restructuring, exemptions, discounts on budget dues, according to art. 152 of Law no.99/1999;
* deferrals or restructuring for amounts coming from commissions owed by economic agents to the risk fund, as well as exemptions, discounts, deferrals and restructuring on delay penalties calculated on them;
* deferrals and restructuring on the payment of amounts overdue by economic agents as domestic and foreign obligations, paid by the Finance Ministry as the guarantor, as well as exemptions, discounts, deferrals and restructuring on afferent delay penalties.
3. Payment exemptions can be granted for amounts owed to the state budget and not paid on the legal payment date and for stamp taxes which are paid in anticipation in accordance with the regulations in force.
CHAPTER II
Competencies in granting payment facilities
1. Amounts representing taxes, budget revenues and delay penalties afferent to these, the maximum periods for which facilities are granted and the bodies with the competence to grant payment facilities, are the following:
The Government, according to art.152 of Law no.99/1999, on measures to accelerate economic reform, can grant deferrals, restructuring, exemptions and discounts on the payment of budget dues.
3. Payment facilities will be resolved by commissions established to that end.
For county-wise General Public Finance and Financial Control Directions, the Bucharest General Public Finance and Financial Control Direction, regional customs directions, commissions are established by decisions of directors general of county-wise and Bucharest D.F.G.P.C.F.S., and regional customs Directions, respectively.
At the level of the Finance Ministry, commissions are departmental and will have the following structure:
1 - State Secretary - president
2 - State Secretary - member
3 - State Secretary - member
4 - Deputy General Secretary, department coordinator - member
5 - Director general of the general direction for the administration of tax revenues and other state budget revenues, the general director of the general department for tax policy and stamp taxes, or the general director of the general public debt direction and state asset management for amounts coming from commissions owed by economic agents to the risk fund, from delay penalties calculated on these, from amounts overdue by economic agents as domestic and foreign payables, paid by the Finance Ministry as the guarantor of these amounts, and delay penalties afferent to these amounts, according to case - member
6 - Director of the revenue collection direction, director of the indirect taxes direction, director general of the general direction for public debt and state asset management, according to case - member.
7 - Director general of the general fiscal control direction - member
The service head within the directions competent for forwarding documentation compiled for facility applications will be secretary of the commission.
Commissions meet weekly or as often as required.
Commissions are legally established when half of the members plus one are present.
The commission can resolve facility applications with a minimum of 5 favourable votes.
The commission resolves the application by approving it in the submitted form, approving only a part thereof for certain budget revenues or another time period, shorter than the one requested, or rejecting it altogether.
3. At the level of the Finance Ministry, the documentation necessary for the approval of payment facilities, including resolution proposals, will be submitted for approval to commissions established for that purpose, by:
a) The revenue collection direction, for facilities on the payment of taxes and other revenues due to the state budget, not paid on time, as well as afferent delay penalties, other than those listed under letter b) - d);
b) The indirect taxes direction, for facilities on stamp taxes requested prior to the rendering of the taxable service;
c) The general public debt direction and the state asset administration, for facilities on the payment of amounts coming from commissions due by economic agents to the risk fund, for delay penalties calculated on these, on amounts owed and not paid by economic agents as domestic and foreign dues, paid by the Finance Ministry as a guarantor, and delay penalties afferent to these.
d) The general customs direction, for facilities on the payment of taxes and other revenues due to the state budget and the special fund for the development and modernisation of frontier control points, due for payment at the customs and found at a subsequent control, including for delay penalties afferent on them.
At Government level, the documentation needed for the approval of the payment discount, including the resolution proposals, will be submitted for approval by commissions of the Finance Ministry.
4. By exception from the provisions on the facility-granting competencies, in the case of the salary income tax, the state revenue administration Direction within county general public finance and financial control directions and the fiscal financial control Direction within the Bucharest general public finance and financial control direction, can approve the deferral for the payment of any amount for up to 20 days.
Payers who apply for facilities on the payment of the salary tax or salary revenue tax will expressly state in their application the amounts representing salary tax unpaid on time, calculated on the salary payables afferent to the period up to the end of 1998 (including December) and separately for the salary tax due and unpaid on salary payables for the year 1999, as well as for the salary tax due and unpaid starting with the year 2000.
The Romanian Government, the Finance Ministry and its territorial bodies can grant facilities on overdue payments representing salary tax due for 1999 and for the amount due to county budgets and administrative-territorial units on whose radius they operate.
Payment facilities are granted separately for the salary tax due for the three periods, and payers will make payment according to destination, in accordance with legal provisions, on the dates when the amounts were due.
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