The applicability area for the restructuring mechanism for budgetary obligations regulated by Government Ordinance no. 6/2019 has been extended. Specifically, under the new provisions, taxpayers may now request the restructuring of principal budgetary obligations outstanding until 31 December 2021. Previously, the relevant period was restricted to 31 December 2020.
Taxpayers will be able to notify the authorities of their intention to take advantage of the restructuring mechanism until 31 January 2023. After that date, any requests for restructuring must be submitted to the authorities by 31 July 2023.
The new provisions come into force on 17 June 2022.
Source: Emergency Ordinance no. 85 amending and supplementing various normative acts in the field of tax and customs, in the form published on 17 June 2021
