Ultima actualizare a informației 25 aprilie 2023
- Cerere de acordare a esalonarii la plată cu respectarea elementelor prevăzute la art. 5 din H.C.L. nr. 190/27.10.2016
- Actul de reprezentare și actul de identitate
- Declarația pe propria raspundere a debitorului din care să reiasă faptul că nu se află sub incidența Legii nr. 85/2014 privind insolvența
- Ultima situație financiară anuală
- Situația încasărilor și plăților pe ultimele 6 luni anterioare depunerii cererii de acordare a eșalonării / amânării la plata (Anexa nr. 4 din H.C.L. nr. 190/27.10.2016)
- Ultima balanță de verificare
- Programul de restructurare sau de redresare financiară semnat de reprezentantul legal
- Situația privind indicatorii orientativi (Anexa nr. 5 din H.C.L. nr. 190/27.10.2016)
Important!!!
- Conform art. 12, din H.C.L. Sector 1 nr. 190/27.10.2016, pentru sumele eșalonate trebuie constituită garanția care să acopere totalul obligațiilor fiscale eșalonate, aceasta poate consta în: mijloace banești consemnate pe numele debitorului la dispoziția organului fiscal la o unitate a Trezoreriei Statului; scrisoare de garanție/polița de asigurare de garanție potrivit art. 211 din Legea nr. 207/2015 prin Codul de procedura fiscală; Instituirea sechestrului asigurator bunurilor proprietatea debitorului; Încheierea unui contract de ipoteca sau gaj în favoarea organului fiscal pentru executarea obligațiilor fiscale ale debitorului pentru care există un acord de eșalonare sau amânare la plata, având ca obiect bunurile proprietatea unei terțe persoane.
- În cazul în care nu se constituie garanția se emite decizia de respingere a cererii de acordare a eșalonării la plată
- În cazul pierderii eșalonării la plată a obligațiilor fiscale, contribuabilul poate depune cerere de menținere a eșalonării la plată cu respectarea elementelor prevăzute la art. 22 pct. 3 din H.C.L. nr. 190/27.10.2016
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