The procedures relating to the classic and simplified payment plans have been significantly modified by the recently formalized Emergency Ordinance no. 20/2023. We present below its main provisions.
I. The main amendments and completions to the Fiscal Procedure Code
1. Amendments regarding the classic payment plan (maximum of 5 years)
1.1 The central fiscal body grants payment instalments at the request of debtors for a period of no more than 5 years if the conditions for granting them are met. For debtors who do not own assets to establish guarantees in the stipulated amount, nor can they establish any type of guarantee, or if the amount of the established guarantees is less than 50% compared to the amount of the outstanding fiscal obligations that are the subject of the payment facilities, the payment plan is granted for a maximum of 6 months.
The old provision referred to the maximum term of 6 months only for debtors who could not constitute any kind of guarantee.
Therefore, the 6-month period also includes those whose guarantees are less than 50% of the amount of the fiscal obligations.
1.2 The payment plan is also granted for fiscal/budgetary obligations that represent European funds or national public funds related to European funds.
1.3 The payment plan is NO longer granted for EXCISE.
