For tax obligations, the competent tax authority may, at the request of the debtor, grant the following payment facilities:

Payment rescheduling of tax obligations.

Deferral of payment under the law of late payment penalties included in the tax certificate, for the purpose of cancellation, until the completion date of the payment rescheduling.

Deferral of payment, under the law, of a percentage of 50% of late payment increases, representing their penalty component, included in the tax certificate, for the purpose of cancellation until the completion date of the payment rescheduling.

Deferral of payment of non-declaration penalties related to main tax obligations undeclared or incorrectly declared by the debtor and established by the tax inspection authority through assessment decisions, rescheduled for payment, for the purpose of reducing by 75%, until the completion date of the payment rescheduling.

Deferral of payment of main tax obligations and ancillary tax obligations, as well as cancellation/exemption of ancillary tax obligations in the event that the taxpayer has waived the right to charge or collect any kind of ancillary interest related to the claims to be collected from competent authorities, for taxpayers who have amounts to collect from authorities competent in managing European funds.

The facilities provided for in points 1 - 4 may be granted at the duly justified request of debtors facing difficulties due to temporary lack of available funds for tax obligations of at least 5000 lei, with the setting up of guarantees.

For debtors who do not own assets, as well as for the following categories of taxpayers, it is not necessary to provide guarantees:

Public institutions as defined by Law no. 500/2002 on public finances, with subsequent amendments and completions,
as well as by Law no. 273/2006, with subsequent amendments and completions, as appropriate.​

Autonomous public authorities/services established by organic law.

Units and public law institutions provided for in Art. 7 of Government Ordinance no. 57/2002 on scientific research and technological development, approved with amendments and completions by Law no. 324/2003, with subsequent amendments and completions, as well as units and public law institutions provided for in Art. 26 para. (1) of Law no. 45/2009 on the organization and functioning of the Academy of Agricultural and Forestry Sciences "Gheorghe Ionescu-Şişeşti" and the research and development system in the fields of agriculture, forestry and food industry, with subsequent amendments and completions.

State higher education institutions.

The facilities provided at point 5 may be granted at the taxpayer's request, without the setting up of guarantees.

The payment rescheduling application will include the following elements:

Identification data of the debtor: name/surname and first name(s), of their legal representative/tax representative/proxy, if applicable, tax domicile, tax identification code, their telephone/fax number, e-mail address, as well as identification data for secondary offices registered for tax purposes, according to the law.

The period for which payment rescheduling is requested, expressed in months, and the justification thereof.

The total amount for which payment rescheduling and/or deferral is requested, broken down by types of taxes, levies, contributions and other amounts owed to the consolidated general budget and, within these, by main and ancillary tax obligations. In the case of debtors who have set up secondary offices registered for tax purposes, according to the law, income tax from wages shall be stated separately for the debtor and separately for each of their secondary offices.

Justification for the state of difficulty caused by the temporary lack of available funds and its causes. By exception, for taxpayers with low tax risk, the application does not need to contain this element.

Notes regarding payment reschedulings granted up to the date of submission of the application, under Chapter IV - "Payment facilities" of Title VII - "Tax claim collection" of the Fiscal Procedure Code, as subsequently amended and supplemented.

Notes regarding assets in ownership, in the case of debtors who do not own assets or they are insufficient to constitute guarantees at the level provided in art. 193 of the Fiscal Procedure Code, as subsequently amended and supplemented, as appropriate.

Date and signature of the debtor/legal representative/tax representative/proxy.

The following documents shall be attached to the payment rescheduling application:

The debtor's affidavit stating that it is not subject to insolvency legislation, is not in dissolution, according to applicable legal provisions, and that no liability has been/lien has been determined, according to insolvency and/or joint liability legislation, according to art. 25 and 26 of the law.

Copy of the latest annual financial statements.

The statement of receipts and payments for the last 6 months prior to the date of submission of the payment rescheduling application.

Copy of the latest trial balance.

The restructuring or financial recovery program signed by the debtor’s legal representative, which will also include the argumentation of the ability to make payments during the requested rescheduling period.

The statement regarding indicative indicators and other information; Relevant documents or information supporting the request.

In the case of applications submitted by low tax risk taxpayers, the following documents shall also be attached:

The debtor’s or its legal representative’s declaration indicating that said debtor is not in a period of temporary inactivity recorded in the trade register or in registers kept by judicial authorities;

Proposed payment rescheduling schedule. Submission of this document is optional.

The application for the deferral of payment of main and ancillary tax obligations, as well as the cancellation/exemption of ancillary tax obligations in the situation where the taxpayer has waived the right to charge or collect any kind of ancillary interest related to the claims to be collected from competent authorities, shall include the following elements:

Identification data of the taxpayer: name/surname and first name(s), of their legal representative/tax representative/proxy, if applicable, tax domicile/headquarters/address, tax identification code, their telephone/fax number, e-mail address, as well as name, surname and status of those representing the taxpayer in relations with third parties, including identification data for secondary offices registered for tax purposes, according to the law.

Type of payment facility requested.

Total amount for which payment facility is requested, broken down by types of taxes, contributions and other amounts owed to the consolidated general budget, and within these, by main and ancillary tax obligations. In the case of taxpayers who have established secondary offices registered for tax purposes, according to the law, income tax from wages shall be stated separately for the taxpayer and separately for each of their secondary offices.

Date and signature of the taxpayer/legal representative/tax representative/proxy, as well as the stamp, if applicable.

The following documents shall be attached to the application for the deferral of payment of main and ancillary tax obligations, as well as the cancellation/exemption of ancillary tax obligations in situations where the taxpayer has waived the right to charge or collect any kind of ancillary interest related to the claims to be collected from competent authorities:

The certificate issued by the competent authority.

The taxpayer's own responsibility statement, showing that it is not in insolvency proceedings.

Taxpayers without a tax domicile in Romania may benefit from payment rescheduling only if a representative is appointed according to art. 18 of the Fiscal Procedure Code, as subsequently amended and supplemented.

The debtor's request is resolved by the competent tax authority by a payment rescheduling decision or rejection decision, as the case may be, and is communicated by handing it to the debtor, if receipt of the act is acknowledged by signature, or by post, by registered letter with acknowledgment of receipt.

Payment rescheduling is granted for a number of months, for a maximum period of 5 years. The number of months is given by the number of rescheduled installments. The payment rescheduling period is established according to the amount of the tax obligations and the debtor's financial capacity to pay. For debtors who do not provide any guarantees or whose provided guarantees are less than 50% of the overdue tax obligations, rescheduling is granted for no more than 6 months. For debtors with low tax risk, rescheduling is granted for a maximum period of 12 months.

Together with the issuance of the rescheduling decision, decisions are also issued regarding the ancillary payment obligations, representing interest and late payment penalties related to the rescheduled tax obligations, calculated up to the date of issuance of the payment rescheduling decision.

The taxpayer's request for the deferral of payment of main and ancillary tax obligations, as well as the cancellation/exemption of ancillary tax obligations in situations where the taxpayer has waived the right to charge or collect any kind of ancillary interest related to the claims to be collected from competent authorities, is resolved by the competent tax authority by decision to defer payment of main and ancillary tax obligations/decision to defer payment of main tax obligations and decision to defer payment for the purpose of cancelling ancillary tax obligations/decision to cancel ancillary tax obligations or rejection decision, as the case may be, and is communicated by handing them to the taxpayer, if the receipt of the document is acknowledged by signature, or by post, by registered letter with acknowledgment of receipt.

Deferral of payment of main and ancillary tax obligations is finalized when all tax obligations that have been deferred are settled in full and ceases if within two years from the date of notification of the decisions, payment deferral has not been finalized.

The debtor's request is resolved by the competent tax authority within a maximum of 60 days from the date of its registration.

The request of the low tax risk debtor and of the debtor who does not own assets, as well as of those for whom it is not necessary to provide guarantees, shall be resolved within a maximum of 15 working days from the date of its registration.

The request for payment deferral shall be resolved by the competent tax authority within a maximum of 15 days from the date of its submission.

Method of accessing the service by taxpayers:

- registry of the competent tax authority, directly or through agent/legal representative/tax representative/income payer.

- by post, registered letter with acknowledgment of receipt;

- through the "Virtual private space" service;