In order to apply the new regulations regarding the fiscal-budgetary measures in the field of budgetary receivables management and of the fiscal deficit for Romania`s consolidated general budget in 2024, ANCOM has adopted the procedure for cancelling certain payment obligations owed to the Authority`s budget. Thus, according to the decision issued by the Authority, interested providers may request the cancellation of certain payment obligations owed to ANCOM`s budget by submitting a standard form by 25 November 2024 at the latest.

ANCOM Decision no.694/2024 on the approval of the procedure regarding the cancelation of certain payment obligations owed to ANCOM`s budget was published in the Romanian Official Journal no. 1087/31.10.2024 and is available for consultation here.

The beneficiaries of the measures provided for in the decision are all debtors, legal entities and individuals, who, on 31 August 2024, are listed in ANCOM`s record with main outstanding financial obligations or only with payment obligations for the outstanding ancillary obligations resulting from the main fiscal obligations paid so far, if they had not been paid by the date of entry into force of  GEO no, 107/2024, normative act that is the basis of ANCOM Decision. Furthermore, the procedure also applies to debtors declared insolvent, debtors in insolvency proceedings or persons whose joint liability has been established according to Law no. 207/2015 regarding the Fiscal Procedure Code, with subsequent amendments and completions or liability according to Law no.85/2014 on insolvency and insolvency prevention procedures, with subsequent amendments and completions or according to Law no.85/2006 on the insolvency procedure, with subsequent amendments and completions.

Facilities provided for by the Decision

As a result of GEO no. 107/2024, ANCOM grants the following facilities:

• deferral of ancillary payment obligations represented by interests, late payment penalties or other accessories that remained unpaid on the date of the issuance of the ”Statement regarding outstanding debts owed to ANCOMs budget”, until the date of resolution of the cancellation request of the accessories or,  in case of non-submission of this request, until 25 November 2024 inclusive, for each debtor who notifies ANCOM according to the emergency ordinance;
• cancellation of payment obligations for the accessories represented by interests, late payment or other accessories;
• deferral of 50% and 25%, respectively, as the case may be, of the main outstanding financial obligations as of 31 August 2024 inclusive, which remained unpaid until the date if issuance of the statement of outstanding debts related to ANCOM`s budget, until the date of resolution of the cancellation request of certain financial obligations or, in case of non-submission of this request, until 25 November 2024 inclusive, for individual debtors who notify the tax authority according to the emergency ordinance and who are concerned by its provisions;
• cancellation of 50% and 25%, respectively, as the case may be, of the main outstanding financial obligations as of 31 August 2024 inclusive, for individual debtors who fall within the provisions of the Emergency Ordinance.

The provisions of the Decision shall not apply to financial obligations which:

• are the subject of criminal proceedings in progress on the date of entry into force of the Government Emergency Ordinance no. 107/2024 or starting after this date;
• are established by final judgments in criminal cases;
• it represents prejudices that are subject to Art 10 of Law no. 241/2005 for the prevention and fighting tax evasion, with the subsequent amendments and completions.

The procedure applies to the following financial obligations administered by the Authority: the monitoring tariff, the spectrum use tariff, tariff for the use of numbering resources, contribution to compensate for the net cost of providing services within the scope of universal service, administrative fines and other amounts owed to ANCOM`s budget, as well as to the ancillary obligations related thereto.

Procedure for cancelling payment obligations owed to ANCOM's budget

To be able to benefit from the facilities, the concerned providers who meet the conditions for granting the cancelation of payment obligations of accessories owed to ANCOM budget or cancellation of 50% and 25%, respectively, as the case may be, of the main outstanding financial obligations as of August 31, 2024, inclusive, provided for in art. II, IV and XVI, as the case may be, of GEO no. 107/2024, must submit the cancellation request to ANCOM by November 25, 2024. The address can be submitted to the Authority`s registry office pr communicated by e-mail, digitally signed at the e-mail address registraturaonline@ancom.ro. 

Prior to the cancellation request, the concerned providers have the opportunity to express their intention to benefit from the cancellation of certain obligations by submitting a notification by the same means as in the case of the cancellation request. The notification is not mandatory but is aimed at the deferral of payment of debts that may be subject to cancellation measures.