The President NAFA Decree no. 127/2014 approves the Instructions regarding the application of the co-debtor solidary liability proceedings governed by the provisions of art. 27 and art. 28 of the Tax Procedure Code.

Thus, based on the solidary liability established by the art. 27 and art. 28 of the Tax Procedure Code, the Finances Authorities with legal competences in the enforcement of the principal debtor are entitled to ask any co-debtor the full realization of the fiscal obligation imposed to the principal debtor.
In order to establish the physical and legal persons, if appropriate, for which the provisions mentioned in the art. 27 of the Tax Procedure Code are applied for, the Tax Authorities for enforcement of the principal debtor, shall perform the proceedings consisting into the identification, the assessment and the management of all relevant documents that will form the basis of the start of the solidary liability procedure, through the following modalities:

  • establishment of data sources and information;
  • consulting the databases held by the competent tax authority regarding the debtor enforcement;
  • requesting additional data and information from natural or legal persons or other entities, which will be useful for starting the fiscal procedure of solidary liability against the principal debtor;
  • analyzing data and information held by the Tax Authorities, in order to pinpoint the physical and legal persons, as well as to determine the amounts of money that will be subject to the procedure started in order to attract the solidary liability.

Published in the Official Journal of Romania no. 85 from 04.02.2014
The Act has entered into force on 4th of February 2014
Issuer: The National Agency for Tax Administration