- Eligibility for Fiscal Facilities: The guide outlines the steps for taxpayers to access fiscal facilities under OUG 107/2024, as amended by OUG 112/2024. It applies to various debtor categories, including individuals, legal entities, associations, and public institutions.
- Insolvency and Liability: Debtors eligible for cancellation of budgetary obligations include those declared insolvent, those with established joint liability, and those in dissolution or insolvency proceedings.
- Accessory Payment Obligations: Debtors with only accessory payment obligations outstanding as of August 31, 2024, related to settled principal obligations, are eligible if these accessories remain unpaid by September 6, 2024.
- Outstanding Principal Budgetary Obligations: These include obligations due by August 31, 2024, differences established by communicated imposition decisions, and obligations identified through fiscal controls.
- Recovery and Enforcement: The guide covers obligations individualized in enforceable titles and those established by non-fiscal bodies, transmitted for recovery between September 1, 2024, and the application date for accessory cancellation.
- …..
Source ANAF
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