The selection of taxpayers for tax audits will only be based on risk analysis, Lucian Geiusz, president of ANAF, said on Facebook, referring to recent changes to the Tax Procedure Code.

According to him, the tax inspectorate will issue a certificate of compliance, which will outline the identified risks.

“The taxpayer has the opportunity to re-analyze his financial situation, submit correction reports or clarify identified risks. If he does that, he will no longer be controlled,” he says.

If they don’t comply, Geiusz says, a tax audit notice will be issued.

“From the date of the notice to the start of the tax audit, the taxpayer can submit or correct the tax return or clarify the identified risks, and the control will no longer be carried out,” he explained.

If the taxpayer refuses to clarify his tax situation at these two stages, then the actual tax audit begins.

“Thanks to this mechanism, honest taxpayers will no longer be controlled by the fiscal, creating the possibility that accounting errors, inconsistencies, different tax interpretations will be resolved at the previous stages of effective control,” the head of ANAF also noted.

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