On August 5th 2019 the National Agency for Fiscal Administration (ANAF) launched in public debate the draft order approved by the Order of the President of ANAF no. 727/2019 for approving the procedure for issuing and communicating administrative documents for debtors who register outstanding tax obligations under a certain limit and for amending the procedure regarding the establishment of tax liabilities representing non-declaration penalties, approved by the Order of the President of the National Agency for Fiscal Administration no.3834/2015.
Thus, the proposal to increase the ceilings compared to those regulated by the aforementioned normative act, is the following:
a) in the case of debtors who are classified as large taxpayers, the ceiling of the amount of outstanding fiscal/budgetary obligations increases from 3.000 lei, currently existing, to 40.000 lei.
This measure doubles the number of taxpayers for whom the attachment of bank accounts is not established, reaching about 100 large taxpayers, whose total amount of outstanding obligations registered in 2018 was 5,5 million lei;
b) in the case of debtors who are classified as medium taxpayers, the ceiling of the amount of outstanding fiscal / budgetary obligations increases from 1.500 lei, currently existing, to 40.000 lei.
This measure, and for this category of taxpayers, doubles the number of those for whom the attachment of bank accounts is not established, reaching about 4.655 medium taxpayers, whose total amount of outstanding obligations registered in 2018 was 118,9 million lei;
c) in the case of debtors who are classified as small taxpayers, the ceiling of the amount of outstanding fiscal/budgetary obligations increases from 500 lei, currently existing, to 10.000 lei. By this measure, the number of small taxpayers for whom the attachment of bank accounts is not established by modifying the ceiling, increases by about 2.5 times the number of those who fall within the existing ceiling.
The number of those who fall under the new ceiling is about 200,000 small taxpayers, whose total amount of outstanding obligations registered in 2018 was 1.445,6 million lei;
d) in the case of the debtors natural persons, the ceiling of the amount of outstanding fiscal/budgetary obligations, increases from 100 lei to 2.000 lei. Thus, the number of taxpayers, natural persons, for whom the attachment of bank account is not established increases about 4 times as compared to the number of those who fall within the existing ceiling, registering outstanding obligations at the level of 2018 totaling 161,7 million lei.
Compared to the above, by raising the ceilings of the outstanding fiscal obligations for which the attachment of bank accounts is not established, it is envisaged not to affect the taxpayers’ availability of money for insignificant debts owed to the state.
Furthermore, the amendment of Article 230 of Law no. 207/2015 regarding the Fiscal Procedure Code, as amended and supplemented, by Law no. 30/2019 for the approval of the Government Emergency Ordinance no. 25/2018 amending and supplementing certain acts, as well as for the approval of some fiscal-budgetary measures, requires to supplement the provisions of Chapter III and additional information regarding the correlation with the mediation procedure, taking into account the fact that, in case the debtor notifies the competent central fiscal body regarding the intention to enter the mediation procedure, the measures of tax execution are not continued and, implicitly, there are not issued letters of attachment on the money availability and notifying letters on the establishment of attachment, except after the mediation procedure has been completed.
For more information: ANAF – Order of the President of ANAF no. 727/2019 – published on August 5th 2019