During the period of fiscal control, at the request of the taxpayer, if a certain period and a certain tax has been audited, a provisional tax ruling can be issued, says Daniela Teodoru, Director General, General Directorate for the Coordination of Fiscal Control – ANAF.
“Then the taxpayer can pay. Therefore, it is exempt from accessories,” she said at the Deloitte conference.
This innovation was introduced by GEO 188/2022 amending the Fiscal Procedure Code.
“We want early detection of fiscal risks so that we can act in time and not take too long to reach a conclusion that will attract the calculation of subsidiary liabilities,” said Sia Jirou, director of the General Directorate of Fiscal Control Coordination.
It should be noted that the tax office will send a notification of compliance before a possible control, and the person concerned can avoid the inconvenience of visiting ANAF.
Source: Hot News
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