Debts to the State Budget

144,829 small taxpayers and public institutions, with arrears exceeding RON 10,000 at 31.3.2016, register total fiscal obligations of 77.11 billion lei, of which 19 % (14.65 billion lei) are recoverable arrears and 81 % (62.46 billion lei) represent irrecoverable arrears. In the category of irrecoverable arrears there are tax obligations for which various legal constraints stop ANAF from initiating or continuing enforcement measures. This category includes: * tax obligations of taxpayers for whom the opening of insolvency proceedings was ordered (Law no. 85/2014 on insolvency prevention and insolvency procedures, as amended); * tax liabilities of taxpayers for whom special administration has been established; * tax obligations of taxpayers for whom enforcement is suspended according to the provisions of Law no. 207/2015 on the Code of Fiscal Procedure, as amended; * tax obligations of taxpayers for which the state of insolvency was declared without income or traceable goods, according to Law no. 207/2015 on the Code of Fiscal Procedure, as amended. 44.2 % (6.47 billion lei) of the total recoverable arrears of small taxpayers represent certain arrears, for which there is certainty of recovery, at the date of publication of the present. The arrears for the recovery of which ANAF has undertaken some collection measures but, due to the various administrative procedure, their extinction is postponed, fall into the category of “uncertain arrears”. These arrears can be: * tax receivables for which an appeal has been lodged; * tax receivables for which ANAF has requested the opening of insolvency proceedings; * tax receivables established by estimating the tax base by the tax inspection; * tax receivables of taxpayers that ANAF declared inactive; * tax receivables established by tax rulings ex officio. The names of the taxpayers are taken directly from the records of the National Trade Register Office or from the official documents establishing them, as declared by the debtors). The tax obligations for which payment has been granted and are ongoing are exempt from publication, those whose execution is suspended and those that have payment deadlines set out in the judicial reorganisation plan. Also, taxpayers whose outstanding tax obligations entered in the tax attestation certificate are less than or equal to the amount to be refunded/refunded are also exempted from publication. Since 2016, large and medium-sized taxpayers in insolvency have been reclassified as small taxpayers.