Normative Instruction 1,677/2016, released in the Official Gazette on 12 December 2016, adjusts the special payment scheme for tax debts become certified to legal entities and the special payment rule was created by Law 155/2016. Law 155/2016 permits legal entities to pay tax debts dated no later than 31 May 2016 in up to 120 monthly installments, under the simplified regime. The special payment request must be presented no later than 10 March 2017.
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