Thus, the DGAF first carried out an anti-fraud audit of a manufacturer in the automotive industry, in which it requested explanatory notes and documents to establish the tax treatment of non-resident interest income. Following this control through a request for information sent to the taxpayer, the DGAF claims to have started a documentary audit, which ultimately resulted in the issuance of a tax ruling.
This is not an isolated situation, the year 2022 was marked by numerous document checks carried out by the DGAF on the basis of ANAF orders no. 3632/2020 and No. 325/2022, by which this structure received new powers to conduct documentary checks and, implicitly, issue tax rulings.
Read the rest of the article on the PwC Romania blog
The article was signed by Ana Maria Iordache, partner lawyer at D&B David si Baias and Valentina Pinza, lawyer at D&B David si Baias
Article supported by PwC Romania
Source: Hot News
Mary Robinson is a renowned journalist in the field of Automobile. She currently works as a writer at 247 news reel. With a keen eye for detail and a passion for all things Automotive, Mary’s writing provides readers with in-depth analysis and unique perspectives on the latest developments in the field.