{"id":10959,"date":"2014-09-25T16:43:19","date_gmt":"2014-09-25T13:43:19","guid":{"rendered":"https:\/\/beta.kreston.ro\/2020\/06\/15\/updates-to-the-fiscal-procedure-code\/"},"modified":"2020-06-15T11:18:59","modified_gmt":"2020-06-15T08:18:59","slug":"updates-to-the-fiscal-procedure-code","status":"publish","type":"post","link":"https:\/\/kreston.ro\/en\/updates-to-the-fiscal-procedure-code\/","title":{"rendered":"Updates to the Fiscal Procedure Code"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]Order no 2869\/2014 amending and supplementing Appendix 1 to National Agency for Fiscal Administration Order no 127\/2014 approving the Instructions regarding the application of joint liability procedure governed by the provisions of art. 27 and 28 of Government Ordinance no. 92\/2003 regarding the Fiscal Procedure Code was published into Official Gazette no 693\/23.09.2014<\/p>\n<p>Art. 27 and art. 28 of the Fiscal Procedure Code regulates joint liability for all persons who, in bad faith, determined non-declaring or non-payment of due tax liabilities.<\/p>\n<p>Persons who have led in bad faith to the insolvency of the company and which have joint liability for due tax liabilities of the insolvent debtor are: directors, associates, shareholders, directors.<\/p>\n<p>Application of procedure for joint liability is effectively made by issuing a Joint Liability Decision.<\/p>\n<p>A contestation against Joint Liability Decision can be made within 30 days from its communication.<\/p>\n<p>The contestation is submitted to the fiscal authority which has the competence in managing the principal debtor (the insolvent company).<\/p>\n<p>The contestation is resolved by a Decision issued by a Commission which is than communicated to the contestor.<\/p>\n<p>In connection with the settlement of tax debts, the amounts recovered from codebtors will settle tax liabilities of the principal debtor for the recovery of which it has attracted joint liability.<\/p>\n<p>In case the joint liability was made before radiation of the principal debtor, codebtors remain liable to pay tax debts, and in case of non-settlement of these obligations in due time enforcement measures should be taken.[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text]Order no 2869\/2014 amending and supplementing Appendix 1 to National Agency for Fiscal Administration Order no 127\/2014 approving the Instructions regarding the application of joint liability procedure governed by the provisions of art. 27 and 28 of Government Ordinance no. 92\/2003 regarding the Fiscal Procedure Code was published into Official Gazette no 693\/23.09.2014 Art. 27 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":14902,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[262],"tags":[],"class_list":["post-10959","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-alert-en"],"_links":{"self":[{"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/posts\/10959","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/comments?post=10959"}],"version-history":[{"count":3,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/posts\/10959\/revisions"}],"predecessor-version":[{"id":10962,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/posts\/10959\/revisions\/10962"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/media\/14902"}],"wp:attachment":[{"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/media?parent=10959"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/categories?post=10959"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/tags?post=10959"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}