The said order modified the procedure for enforcement of large taxpayers, as follows:

“For the recovery of tax debts owed by large taxpayers, legal persons, including for income tax from wages due by large taxpayers and their secondary offices in the enforcement procedure, the coordination of enforcement procedure is carried by the General Directorate of administration of large taxpayers by enforcement services of its own. Where enforcement is done by withholding, the measure of enforcement is done the enforcement services of the General Directorate of administration of large taxpayers.

The Regional Services of enforcement of the General Directorate of administration of large taxpayers, in whose jurisdiction are traceable goods, are competent in seizure of movable / immovable assets of large taxpayers.

At the request of the Department of general management of large taxpayers, the regional enforcement services shall proceed with capitalization of movable / immovable assets of large taxpayers.

Managing director of administration of large taxpayers appoints the auction boards, for the process of selling the seized assets of large taxpayers. “

It was also modified the foreclosure proceedings of medium taxpayers, as follows:

“For the recovery of tax debts owed by medium taxpayers, legal entities, including of wages for income tax owed by medium taxpayers and their secondary offices in the enforcement procedure, the execution coordinating body is the county administration of public finances, by the collection structure of medium taxpayers, or the Regional General Directorate of Public Finance of Bucharest, through the tax administration of medium taxpayers. Where enforcement is done by withholding, the measure of enforcement is done by the coordinating enforcement body.

At the request of the coordinating enforcement bodies, the enforcement bodies competent to apply the enforcement by seizure and sale of movable / immovable assets of the medium taxpayers are tax authorities in whose jurisdiction the property is located, respectively county administration of public finances, through the structure of collection medium taxpayers, or the Regional General Directorate of Public Finance of Bucharest, through the tax administration of medium taxpayers, in whose jurisdiction the property is located.

Notwithstanding pt. 2, when it is found that there is an obvious danger of alienation, substitution or refusal of enforcement of the debtor’s assets and incomes traceable, coordinating body may proceed to freezing and enforcement thereof, wherever the property is situated.

At the request of the coordinator enforcement body, enforcement bodies are competent to appoint the tender commissions, to conduct the procedure of the sale of seized goods.

Competent Tax authorities in managing taxpayers before January 1,  which have established withholdings before that date on revenue due from third parties or on availability of bank accounts of the medium taxpayers, will communicate to third parties and to all banks where are set up withholdings, the IBAN of the Treasury and Public Accounting of Bucharest or of the State Treasury units to which is ascribed the tax authority who took over the administration of the taxpayer, if applicable, into which shall be paid the withheld amounts, to be paid to the income budget.”