“CPPT” – Offsetting of tax debts with non-tax credits
Ordinance no. 201-B/2017, of 30 June was officially published, regulating the offsetting of tax debts with non-tax credits under article 90-A of the Tax Procedure and Process Code in cases where the credit has been recognized by a final judicial decision.
This procedure is applicable to the payment of tax debts in the enforcement phase by offsetting, at the initiative of the taxpayer, with non-tax credits on the State's direct central administration, recognized by a final judicial decision which are certain, due and of a fixed amount. In order to apply for it, the taxpayer must address the request to the Head of the Tax Administration by electronic transmission of data, identifying the relevant elements and accompanied by a final judicial decision that proves the certainty, demandable and fixed nature of the non-tax credit on the direct central administration of the State.
This ordinance entered into force on July 1, 2017.