On Wednesday, the government could pass a draft regulation that would allow the Treasury to publish a “white list” of taxpayers who have no debt to the state, after it received a favorable opinion from the Economic and Social Council.

The name “white list” was given by representatives of the Ministry of Finance.

Mihai Bragaru, head of the Ministry of Finance’s service, said during the CES meeting that the draft involves several changes, including:

1. “Publication of the list of taxpayers who do not have debts to the general consolidated budget. Taxpayers – legal entities that have declared and paid their tax liabilities on time and have no outstanding liabilities – are brought to the public’s attention.

• The so-called white list, as opposed to the black list, refers to those who have tax obligations

2. The draft also regulates the duty of the fiscal authority, especially the anti-fraud inspectors, to analyze the point of view of the taxpayer every time such an opinion is expressed in the act of control, as a result of which the said document can be reviewed or control can be carried out. conducted again.

3. It was proposed to stop the fiscal audit in the case of notification to the justice authorities regarding certain facts that may have signs of a crime, and in the event of a decision to terminate criminal proceedings or close the case, the audit should be resumed if it is deemed necessary.”

HotNews.ro also wrote about this project the other day. Mihai Bragaru did not remember all the changes due to lack of time. There are a few more important ones that we mention below.

4. 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.

5. Customs duties, excises and VAT are excluded from the provision of installments

The project provides for an exemption from the provision of deferred payment of customs duties, excise duty and value added tax.

In practice, once it has been adopted and published in the Official Monitor, apart from recoverable state aid and European funds, customs duties, excise duties and value added tax, for which the Authority is competent to administer, will no longer be subject to installment payments by Romanian customs, with the exception of fiscal inspection and enforcement.

As for 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.

6. It regulates those situations when the assets are capitalized by the debtor at a value lower than that established in the valuation report, but this ensures full recovery of the fiscal debt, including additional and enforcement costs.

In these cases, the goal of enforcement is achieved, the collection of the debt in full, so that the possible disagreement of the enforcement body has no interest. Given that the sale is carried out by the debtor himself, his interests are also ensured.

7. It is proposed to introduce a new clause that regulates the possibility of declaring insolvent debtors who own assets whose value is less than 2% of the amount of outstanding tax liabilities.

8. It is proposed to refund the tax for the issuance of estimated individual fiscal decisions, if the taxpayer/payer applies on his own initiative, at any time during the first 15 days from the moment of submission of the application, the period set aside for the 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 instrument, 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 payer/taxpayer-applicant has the right to a refund of the tax paid if the authorized fiscal body refuses to issue/change the price contract in advance.

9. Non-residents who are on tax registration and report information related to tax registration to the National Office of the Trade Register on the same day or no later than the next day are exempted from the assignment of a tax 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 issued by the National Trade Register Office.