The Tax Procedure Code should be amended by the authorities, if we look at the draft of the Ministry of Finance, one of the innovations is the publication of the list of tax payers without debts.

Draft order on amendments to the Tax Procedure Code – click to open

1. ANAF will publish a list of taxpayers who have no debts

According to the project, a new item is introduced regarding the publication of lists of tax payers – legal entities that do not have overdue obligations.

This is done, according to the explanatory note, in order to inform the public about taxpayers who have declared and paid their tax obligations within the prescribed period and are not listed on the tax records with outstanding obligations.

“Thus, in contractual relations carried out by the business environment, taxpayers who do not have outstanding obligations can be considered reliable partners,” the explanatory note says.

The list is published quarterly, until the last day of the first month of the quarter following the reporting one.

2. Duration of tax audit for non-residents: 180 days

The duration of the tax audit for non-resident taxpayers is changed, i.e. the maximum duration of the tax audit should be 180 days, similar to the duration provided for large taxpayers or taxpayers with secondary offices.

This change aims to eliminate problems arising from the activities of the tax inspectorate.

3. Customs duties, excise duties and VAT are excluded from the provision of installments

The project provides for the exclusion of customs duties, excise duty and value added tax from the provision of installments.

In practice, once it is adopted and published in the Official Gazette, in addition to the repayable State aid and European funds, customs duties, excise duty and value added tax, for which the administrative competence rests with the Authority, no longer will be subject to payment in installments Romanian customs, excluding fiscal audit and enforcement.

As regards customs duties, excise duties and value added tax, which are under the administration of the Romanian Customs Service, although it has the authority of the central fiscal authority, these obligations are not deferred even if they are sent to ANAF for refund.

4. Those situations in which the assets are capitalized by the debtor at a value lower than that established by the assessment report, but which ensures full recovery of the fiscal debt, including additional and executive costs, are regulated.

In these cases, the goal of enforcement is achieved, the claim is collected in full, so that the possible disagreement of the enforcement body is not of interest. Given that the sale is carried out by the debtor himself, his interests are also ensured.

5. It is proposed to introduce a new item that regulates the possibility of recognizing the state of insolvency of debtors who own assets whose value is less than 2% of the amount of outstanding tax liabilities.

6. It is proposed to refund the tax for the issuance of estimated individual fiscal decisions, if the taxpayer/payer requests on his own initiative, at any time during the first 15 days from the moment of submission of the request, the period allocated for preliminary analysis.

In addition, the tax is refunded if the claim was not taken into account by the authorized fiscal authority after the completion of the preliminary analysis, and the taxpayer/tax payer, notified of this fact, decided to abandon the claim and requests a tax refund. tax.

Also, in this sense, include the category of non-resident taxpayers, for whom the issuance fee is 5,000 euros. (These taxpayers had not yet taken advantage of the early individual tax tool, so clarification was needed on the relevant tax bracket).

For other categories of payers/taxpayers, the fee will be 3,000 euros at the exchange rate of the National Bank of Romania on the day of payment.

Also, the taxpayer/requesting taxpayer has the right to refund the tax paid if the authorized fiscal authority refuses to issue/change the price agreement in advance.

7. Non-residents who are on the tax register and who have notified the National Office of the Trade Register of the information related to the tax registration on the same day or no later than the next day, are exempted from the assignment of a tax identification number.

It is also suggested that after issuing a certificate of inclusion in tax records, it should be kept in the tax authority until the taxpayer or his representative receives it.

In practice, the article will be repealed, as the taxpayer registration certificate will no longer be sent by the State Trade Register.