Since the Tax Procedural Code was amended (OG 118/2022), taxpayers have had various feelings of uncertainty regarding controls and their selection according to risk.

The following question was asked at the Deloitte conference: “What level of risk is considered for a company that has filed all returns and paid taxes, but continues to make losses?”

Daniela Teodoru, Director General of the General Directorate for Coordination of Fiscal Control – ANAF, gave the answer.

“You can say that it will be a minimal risk, because this loss also needs to be analyzed from the point of view of the composition. Perhaps a surprise control can be done to eliminate the risk. You see the composition of damages, categories, reasons and so on,” she explained.

For example, Teodoru says, the taxpayer in question could make an investment, and then the loss comes from the recorded depreciation associated with the investment.

“Therefore, this risk is not a loss. The taxpayer does not actually have a real risk, but he has a risk that comes from this registration,” said the representative of ANAF.

She concluded: “He is under observation, maybe in the future we will put him on horizontal monitoring, but he is not a risk in such a way that he is selected in the control program for the fiscal inspection.”