ANAF inspectors have a different procedure for the verification of individuals, and the institution has now prepared an implementation order that even includes a compliance notice (after GEO 188/2022 amended the Tax Procedure Code).

According to the draft, inspectors must notify individuals identified as fiscal risks before selection.

In order to verify the personal financial status of individuals, fiscal authorities carry out the following preliminary measures:

• Risk analysis;

• notification of compliance;

• selection of persons who will be subject to verification of personal financial status.

In practice, it is possible to re-analyze the fiscal situation and, depending on the circumstances, submit or correct fiscal declarations.

The Eligibility Notice is sent prior to selection to verify the physical tax situation.

What does the notice of compliance that the tax office will send look like– click to open

The document that the tax office will send states that the individual will have 30 days to re-analyze the tax situation and submit or correct the tax return.

If everything is in order (submits clarifying statements, comes with clarifications), this person will no longer be monitored.

What ANAF pays attention to during risk analysis

A preliminary risk analysis is performed to check the personal financial status of an individual.

This is to establish the risk of non-submission of tax returns by individuals. The risk associated with the non-compliance of an individual’s declaration of taxable income is a significant difference between the income estimated in the risk analysis and the income declared by the individual and/or taxpayers for the same tax period.

The difference is significant if between the incomes estimated in the risk analysis and the incomes declared by the individual and/or payers, there is a difference exceeding 10% of the declared incomes, but not less than 50,000 lei;

• Declared income, as well as estimated income received by an individual during the analyzed period, are determined mainly on the basis of the following tax and property indicators:

– incomes declared by individuals and/or payers;

– increase or decrease of an individual’s inherited property;

– incurred personal expenses;

– cash flows.