Anyone who has obligations with an expired statute of limitations (prior to January 1, 2008) may request to write them off by submitting a written objection to the National Revenue Agency. The objection can be submitted in person or sent by post to the NRA office at a permanent address for individuals or at the registration of legal entities.
An electronic reference on the NRA website now shows all obligations and payments of companies and individuals. In addition to debts for taxes and social security contributions, the electronic service also provides access to information on unpaid fines and sanctions imposed by various state bodies and sent for compulsory collection by the National Revenue Agency, the revenue department adds. Access to the information is done with a personal identification code (PIC), which is issued free of charge at the offices of the National Revenue Agency. The PIC is obtained immediately if the application for its issuance is submitted to the NRA office at a permanent address or the address of management for legal entities.
The NRA warns that not all debts from before January 1, 2008 have expired. Public receivables are repaid with the expiration of a 5-year statute of limitations. It is counted from January 1 of the year following the year in which the public obligation should have been paid. In various cases, the limitation period may be suspended or interrupted. The limitation period is suspended, for example, if a precautionary measure is imposed, such as a seizure of the debtor’s bank account. With the suspension period, the statute of limitations is extended. The statute of limitations is interrupted by the issuance of an act to establish a public claim or by the initiation of an action for forced collection of the debt. Such actions may be, for example, inventory of movable and immovable property, sale by auction, etc. From the interruption of the limitation period, a new limitation period begins to run. Regardless of the suspension or interruption of the limitation period, however, with the expiration of the 10-year limitation period, all public obligations are extinguished, except in cases where the obligation is postponed or rescheduled.