By virtue of Order no 550/2014, through which the Decision of the Central Fiscal Commission has been approved, the fiscal authorities will not pursue with the enforcement of the fiscal obligations incumbent on the taxpayers, under an administrative act, in the situation that the concerned act was not previously communicated to the taxpayer.

In the same time, in the cases where the taxpayers have not the obligation to make advance payments for the previously fiscal year, they shall be obliged to proceed with the anticipated payments for the current fiscal year starting with the date when the anticipated payments imposable Decision has been communicated, for the amounts as taxes or social contribution included in the Decision and for which the legal deadlines have been fulfilled.

If the fiscal authorities communicate the advanced payments Decision after the fulfilment of legal deadline, the taxpayers will not pay any penalties or other accessories for the period between the payment deadline stipulated by the Fiscal Code and the date when the concerned Decision have been communicated, including.

Published in the Official Gazette of Romania no 264 from 10.04.2014
The normative act has entered into force at 10.04.2014
Issuer: The Ministry of Public Finances