ANAF has begun sending compliance notices to individuals. Basically, this is a new procedure before the start of the inspection. Therefore, it is desirable to react, that is, not to ignore.

Head of Treasury Lucian Hayes told Hotnews.ro that it is only the first month after their release and that there could be problems and errors.

“It’s good that people are reporting them, ANAF is responding to them and clarifying their concerns,” Geiusz said.

This is in order not to wake up during the check.

Big problems are usually with individual people. There would be the most mistakes, but they will have to be corrected, the head of the Treasury believes. ANAF only at the beginning of a new procedure.

Some of the reports, which HotNews.ro also saw, refer to the late filing of the tax return and take into account income from 2018 to 2021. It would be desirable to have receipts if you submitted a single return in those years.

(These for 2022 are announced in 2023, so there would be no reason to analyze ANAF at this time).

If you receive something like this, you have 30 days to resolve the issue. That is, a re-analysis of the fiscal situation.

The ANAF document also states that “submitting or correcting returns after notification does not prevent the tax authority from selecting you for an action to verify your personal financial situation, but only after the specified period has expired,” i.e. after 30 days.

The note to the notification states that information regarding the results of the re-analysis of the fiscal situation can be sent electronically through the SPV contact form or to [email protected], or in writing.

What did ANAF do before sending you a compliance notice

In order to verify the personal financial status of individuals, ANAF officials did the following:

• risk analysis (what it consists of below)

• prepared a notice of compliance;

• selected persons to be inspected

As I said above, compliance notice is sent before selection to verify physical tax situation.

A preliminary risk analysis is carried out 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 income expected to be 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.