The rules regarding the tax amnesty established by GEO 107/2024 have already been modified by GEO no. 112/2024, applicable starting from September 25, 2024. Through GEO 112/2024, clarifications and additional provisions are brought in particular regarding the entities in the insolvency procedure, the beneficiaries of payment instalments but also natural persons. In the following, the main changes, new rules regarding the tax amnesty are briefly presented.

According to GEO no. 107/2024, the Romanian Post Office will distribute to taxpayers (individuals, legal entities) with tax debts, information letters regarding the benefits and conditions for accessing tax facilities, which include the total amount of outstanding budget obligations (broken down) on August 31, 2024, the amount of the payment obligations, respectively the amount that is the object of the cancellation of the payment obligations. Taxpayers who are registered in the Virtual Private Space (SPV) will receive all information in the SPV, and taxpayers not registered in the SPV will be informed through the Romanian Post.

The National Fiscal Administration Agency (ANAF) concludes an agreement with the Romanian Post Office for the distribution of information letters to taxpayers regarding the tax facilities provided by GEO 107/2024.

Therefore, the Romanian Post Office will deliver to taxpayers with debts, whether individuals or legal entities, letters detailing the advantages, the conditions of access to tax facilities, models for the notification of the intention to benefit from the cancellation of some budgetary obligations, as well as for the cancellation request them. If taxpayers wish to access the fiscal facilities established by GEO 107/2024, the employees of the Post Office will collect the notification from the taxpayer’s fiscal domicile or from the post office and collect the amounts related to the budgetary obligations that must be paid.

Romanian Post can also enter into partnerships with local public authorities for the provision of these services, and the costs related to their provision will be covered from local budgets.

According to GEO no. 112/2024, in the context of the amnesty granted to debtors in insolvency proceedings, according to Law no. 85/2014 on insolvency, the judicial and special administrators are obliged to obtain the consent of the creditors in order to be able to access the fiscal facilities. Considering that payments can only be made in the insolvency procedure under certain strict conditions (such as current payments or those provided for in the reorganization plan), this provision helps to avoid situations in which ANAF’s fiscal obligations could be paid before other creditors who have priority of payment.

Another significant change is the introduction of the cancellation of the accessories related to the main budgetary obligations established by taxation decisions issued ex officio for the incomes of natural persons only from the years 2019 and 2020. Thus, the natural persons concerned will be able to benefit from amnesty only for the taxation decisions that cover the registered incomes in the 2019-2020 period, provided that the request for cancellation is submitted within 90 days from the date of receipt of the tax decision. At the same time, the main debt must be paid within the legal term, calculated from the date of notification of the tax decision.

Another important change relates to staggered payment. According to the new ordinance, it is clearly specified that accessories related to staggered tax claims (including those included in staggered instalments), with payment terms exceeding the date of entry into force of the first emergency ordinance and up to November 25, 2024, will be deferred for payment with the submission of the notification regarding the intention to access the amnesty. In essence, the taxpayer no longer has to pay both the principal and the accessories to be able to request the return of the accessories paid after September 6, 2024.