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For all those taxpayers who by 31/12/2017 appear to have outstanding tax liabilities that lead to taking coercive measures by the Tax Administration and that in their business activity are temporarily facing a bad financial situation, we would kindly remind that the law entitles you to pay the outstanding tax liability in instalments.
For this they have to send a written letter to the Director of the Regional Directorate of Taxes under which jurisdiction that have been registered and this request shall explain all the circumstances and reasons why you are asking to enter into an agreement to pay the outstanding tax liabilities in instalments.
Within 10 days upon receipt of the request, the Director of the Regional Directorate of Taxes shall give a reply if the request has been accepted or not. In case your request is not argumented and justified by the circumstances, it might be refused or you may be asked to provide a bank guarantee prior to enter into this agreement.
If the request is approved, a written agreement will be drafted, which shall be signed by the director of the regional directorate and You as well.
The endorsement of the agreement to pay in instalments the outstanding tax liabilities oblige the Tax Administration not to take any forced collection measures of tax liabilities during the period agreed for the payment in instalments of outstanding tax liabilities, but to comply with it, You shall be obliged to pay the liabilities as per the agreement and the liabilities of the coming periods.
The endorsement of an agreement to pay the tax liability in instalments shall not interrupt the calculation of late payment interests for failure to pay on time the tax liability.
The agreement to pay in instalments can be terminated by the Tax Administration at the very first moment that it observes that You are not complying with it, regarding the accuracy of payments as well as when you fail to pay the tax liabilities that arise during the period covered by the agreement.
In such case, you shall pay all the outstanding tax liabilities covered by this agreement, within 30 calendar days upon decision of terminating the agreement. In case these liabilities are not paid, the Tax Administration shall collect the liabilities in compliance with the legal provisions.