On Oct. 7, ROM ANAF issued guidance regarding the said cancellation.
ROM ANAF published guidance on cancellation of some budgetary obligations.
Available on portal at Taxpayer Assistance column, it has general information for taxpayers to access fiscal facilities in Ord 107/2024, as amended by Ord 112/2024.
Overview
Measures in it apply to all categories of debtors: natural persons; legal persons, under public or private law; associations and other entities without legal personality; natural persons who carry out economic activities independently or practice liberal professions.
Administrative-territorial units or administrative-territorial subdivisions of Bucharest municipality or public institutions, defined by Law 500/2002 on public finances, as amended and by Law 273/2006 on local public finances, as amended.
Debtors who intend to benefit from cancellation of budget obligations can notify fiscal body of intention until date of submission of request for cancellation.
More information obtained by participating in web seminars; by phone at call center; from taxpayer assistance and service provision structures within territorial fiscal units.
But also consulting GVT Emergency Ordinance 107/2024, GVT Emergency Ordinance 112/2024 and Order of Minister of Finance 5521/2024.
Effectiveness
Request for cancellation must be sent by Nov. 25, 2024, under penalty of forfeiture.
Regulators
ROM ANAF
Entity Types
CNSM; Corp
Reference
Gd, OUG 107/2024, PR, 10/7/2024; Ord 112/2024; Ord 107/2024; Ord 5521/2024
