The five biggest debtors owed a total of over RON 5.514 bln to the state at the end of September, the data published by the National Fiscal Administration Agency (ANAF) shows, Agerpres informs. The National Railway Company (CFR) tops the list with a debt of RON 2.538 bln (RON 1.502 bln in interest and penalties, RON 894 M in VAT, RON 185 M in income taxes and RON 2.3 M in other taxes) at the end of September. The company benefitted from payment facilities. The National Coal Company was second, with a debt of RON 1.844 bln (RON 1.326 bln in interest and penalties, RON 314 M in VAT, RON 105 M in other taxes, RON 93 M in income taxes and RON 4.2 M in excises). The company is under special administration, in line with law 137/2002. Galaxy Tobacco was third, with a debt of over RON 539.6 M (RON 230.6 M in interest and penalties, RON 223.4 M in excises, RON 64.6 M in VAT, RON 16.4 M in other taxes and RON 4.39 M in profit taxes). The company benefitted from payment facilities.The National Freight Transportation Company (CFR Marfa) was fourth with a debt of RON 394.2 M (RON 207.5 M in VAT, RON 172.9 M in interest and penalties, RON 9.1 M in other taxes, RON 2.7 M in profit taxes and RON 1.86 M in income taxes. The foreclosure procedure has started. European Food was fifth with a debt of RON 197.08 M (RON 138.8 M in VAT, RON 55.3 M in interest and penalties, RON 2.3 M in income taxes and the remainder in profit taxes and other taxes). The foreclosure procedure has started in the case of this company too.