At the moment, half of the minimum infringement fine applied by ANAF can be paid within 15 days. Basically, taxpayers had the option not to pay the entire amount. Well, through the official bill, done The PSD-PNL coalition, which increases taxes and introduces new onesthis possibility is excluded.
Cornel Grama, a fiscal consultant who analyzed the provision, says it will be implemented within 15 days of its publication in the Official Gazette.
This is a violation of the following normative acts:
Law No. 207/2015 on the Fiscal Procedural Code;
Law No. 227/2015 on the Fiscal Code;
Accounting Law No. 82/1991;
Law No. 70/2015 on strengthening financial discipline regarding receipt and payment of cash;
No. GEO 28/1999 regarding the obligation of business entities to use electronic fiscal marking machines;
No. GEO 41/2022 on the creation of the National system for monitoring road transport of goods with high fiscal risk RO e-Transport;
“Payment of fines for offenses applied before the entry into force of this law on the basis of the above-mentioned normative acts is carried out in accordance with the legal provisions in force at the time of drawing up the act on the establishment and imposition of sanctions,” says Grama, referring to the document.
Source: Hot News
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