Speaker
Description
The facilitation of tax debt payments represents a mechanism through which tax authorities allow taxpayers to pay their tax debts over a period ranging from 6 months to 5 years, in case they face temporary financial difficulties. These facilities are regulated by law to support taxpayers in fulfilling their tax obligations in order to suspend enforcement actions and reduce their tax burden.
The mediation procedure applies to debtors for whom enforcement actions have been initiated, and who, within 15 days from the communication of the summons, have submitted a notification to the tax authority regarding their intention to mediate.
Payment deferral is granted for all tax obligations included in the fiscal attestation certificate. Payment deferral can be either simplified or traditional.
The simplified payment deferral can be granted for a period of up to 12 months and is granted for tax obligations that are not older than 12 months. It can be obtained by submitting a request through the private virtual space, without the need to submit additional documents. Obligations subject to withholding tax are not included in this facility.
The traditional payment deferral, unlike the simplified one, is granted for a period ranging from 6 months to 5 years, for all outstanding tax obligations to the general consolidated state budget. Unlike the simplified payment deferral, in the case of the traditional payment deferral, additional documents required by current legislation must be submitted along with the deferral request.
