The tax audit is usually conducted at the central office of the tax inspection authority, according to the draft ANAF order. This document follows from the fact that the Fiscal Procedure Code has changed.
Draft ANAF identification procedure – click to open
At the initiative of the tax inspection body or at the motivated application of the taxpayer, a tax audit may be conducted at the taxpayer’s place of work. The taxpayer’s appeal is resolved within a maximum of 3 days from the moment of registration. If the request is not resolved within 3 days, it is considered tacitly accepted.
A change in the place of the tax audit can also be made during the tax audit.
The taxpayer must provide the appropriate premises, as well as the necessary material and technical support for the tax audit.
If there is no or cannot be provided a suitable office for conducting a tax audit, then the activity is carried out at the location of the tax authority or at another place established by agreement with the taxpayer.
If the taxpayer applies to the tax inspectorate, the presentation of the identification number will be done directly, and this will be mentioned in a minute.
10 seconds with ID in front of the camera
If the identification card and the order are presented remotely through the audio-video application, the procedure is slightly different.
During the audio-video communication, the team will ask for the taxpayer’s consent to record the meeting. If the taxpayer agrees to be recorded, the identification document will be presented in front of the video camera. Every member of the tax team will do this. Each document will be presented for at least 10 seconds. The recording will be saved by the ANAF team.
If the taxpayer does not consent to the audio-video recording, a protocol is drawn up. There will be indicated the signatory parties, the date, time and the fact of remote video communication, as well as the method of conducting the meeting (ie audio-video), the fact of presentation of certificates. The protocol will be signed electronically.
Source: Hot News
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