A second chance for taxpayers who have lost debt arrangements is given by the bill with the changes to the tax procedures code which was put into consultation.

The bill stipulates that it is possible to revive arrangements that were practically lost to the tax administration by paying the overdue installments, whatever they may be, until the law comes into force. In the event that part of the above installments has already been paid, then the taxpayers need only repay the remaining amount in order to revive the arrangement.

It is noted that in order to avoid the loss of the above regulations, the tax administration will, as a matter of priority, credit the installments of these amounts that come from tax refunds or from deductions due to the issuance of a proof of awareness. In addition, it is noted that the above revival it does not concern arrangements that have been lost by an act of the Head of the DOU.

Read in detail HERE the technical provisions of benefit arrangements