The ANAF tax inspection group must inform the audited taxpayer of the facts discovered, and the taxpayer has the right to express his point of view in accordance with the law.

Well, the Ministry of Finance has issued an order to this effect (OMFP No. 927/2023) and Adrian Benza, a tax consultant, has made a brief analysis of it.

This order approves the “invitation to the hearing of the taxpayer”, to which a draft tax decision is attached, which establishes the main tax obligations arising from the verification of the status of an individual.

This printed document indicates the date and time when the taxpayer’s hearing will be held.

The interested taxpayer has the opportunity to submit his point of view, expressed in writing, within 5 working days from the date of consideration.

This point of view can also be expressed orally during the hearing, assuming that the inspection team has already communicated during the inspection these aspects regarding the financial implications for the individual.

Of course, the taxpayer can refuse to present his point of view.

The taxpayer has the opportunity to request a hearing using remote electronic communication systems.

In this regard, he will contact the review team no later than 24 hours before the scheduled date of the case hearing.