GEO 20/2023 changed the phased payment of fiscal obligations. According to the analysis of the resolution carried out by the fiscal consultant Adrian Benza, the significant changes concern those taxpayers who do not have tangible assets in their inheritance, nor can they constitute at least 50% of the guarantees required to approve the phased payment in this sense.

Adrian Benta is a consultantPhoto: StartupCafe.ro

These taxpayers can receive deferred payment of budget obligations, but not for more than 6 months.

Taxpayers who can establish guarantees can request a phased payment of budget claims over a maximum period of 5 years.

We remind you that during a calendar year or part of a calendar year, a taxpayer can apply for a change in the payment schedule only once.

“In case of approval of the modification of the installment payment in the sense that the amounts of the installment payment will be increased, the level of guarantees must be restored in accordance with the new procedure within 10 days from the moment of notification of the agreement in principle,” the cited source notes.