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Romania: Publication of Names of Delinquent Taxpayers

(Feb. 17, 2016) Romania’s National Agency for Fiscal Administration recently issued a new procedure for the online publication of lists of taxpayers that have outstanding tax liabilities. According to Order No. 558, the Agency will publish on its website two lists of delinquent taxpayers, one for legal persons and one for individuals.  (Oana Popa, Lists of Taxpayers with Outstanding Tax Liabilities – to Be Published, TAX NEWS SERVICE (Feb. 5, 2016), International Bureau of Fiscal Documentation online subscription database; Agentia Nationala de Administrare Fiscala, Ordin privind Procedura de publicare a listelor debitorilor care inregistreaza obligatii fiscale restante precum si cuantumul acestor obligatii [Order Regarding the Procedure for the Publication of Lists of Debtors with a Record of Outstanding Tax Obligations and the Amount of These Obligations] (Debt Lists Order), Order No. 558, MONITORUL OFICIAL AL ROMANIEI, No. 78, art. 1 (Feb. 3, 2016), OFFICIAL GAZETTE OF ROMANIA website [cut and paste order title in search engine, if necessary, to view text.)

Among other details, the lists will indicate the outstanding tax liabilities that exceed the following amounts:

  • RON1,500 (about US$380) for large companies;
  • RON1,000 for medium-sized companies;
  • RON500 for other companies and for individuals who carry out independent economic activities or professions; and
  • RON100 in the case of other individuals. (Pope, supra; Debt Lists Order, art. 4.)

There will be quarterly updates of the lists. (Pope, supra.)

Agency Order No. 558 follows on the heels of the issuance of a new Romanian Code of Fiscal Procedure. (LEGEA 207/2015 – Noul Cod de procedura fiscal (in force on Jan. 1, 2016), MONITORUL OFICIAL AL ROMANIEI, No. 547 (July 23, 2015), CFNET.) Article 156 of the Code prescribes tax payment deadlines; article 162 of the Code is on the publication of lists of debtors with outstanding tax obligations.  (Id.)