No tax decisions relating to late payment interest and penalties are being issued. This provision is applicable for a period of 30 days starting with the end of the state of emergency. Tax decisions will then be issued within 15 days.
The procedure for issuing and communicating enforcement documents relating to outstanding tax liabilities beneath a certain threshold has been suspended. To recapitulate, for tax liabilities beneath a given threshold (e.g. RON 3,000 in the case of large taxpayers), the authorities will only begin issuing summons and enforcement documents after 180 days have elapsed since the previous issue or since the date on which the tax liabilities were recorded.
Late payment interest and penalties relating to tax liabilities outstanding prior to entry into force of Emergency Ordinance no. 29/2020 for which tax decisions were issued before 20 May 2020 should be settled using the methods provided for under the tax procedure code. Tax decisions will then be communicated within the first 15 days following the end of the 30-day period that began with the end of the state of emergency (in the event that they were not already communicated previously).
Source: Order no. 1061/2020 regarding the issuing of tax decisions relating to late payment interest and penalties
