The Tax Procedure Code has been amended with many beneficial changes for the business environment and taxpayers, a simple resolution is already in the Official Gazette. It is not yet clear what the ANAF white list of taxpayers who have no debt to the state will be used for, or whether it will also include those who have approved the settlement form.

HotNews.ro wrote about the decree as it was in draft form.

What changes to the Tax Code have appeared

1. White list of companies that do not have debts to the state

According to the order, ANAF will publish lists of tax payers – legal entities that have no outstanding obligations to the state.

We understand that the idea of ​​this would be a list of “awarded” that would be known to public opinion.

Note that at the moment there is still a so-called list of shame, which includes those who have debts. Theoretically, those who are not there should be whitelisted.

The memorandum, as it was in draft form, said it was necessary to assist firms in ongoing contractual relationships, in the sense that taxpayers with no outstanding liabilities could be considered reliable partners.

The list is published quarterly, until the last day of the first month of the quarter following the reporting one. In principle, it will be made public in the same way as the list of shame.

2. Anti-fraud inspectors are required to analyze the point of view of the taxpayer

The Ordinance also regulates the duty of the fiscal authority, especially the anti-fraud inspectors, to analyze the point of view of the taxpayer whenever such an opinion is expressed in the audit report, as a result of which the said document may be reviewed or controlled. is carried out from Nov.

According to the order, if the results of the analysis reveal the need to repeat the control and/or the control report/act, depending on the circumstances, the head of the structure orders the necessary measures to be taken in accordance with the conclusions.

3. Termination of fiscal audit in case of notification of judicial authorities

Fiscal audit is terminated in the case of notification to the justice authorities regarding certain facts that may have signs of a crime.

In the event of a decision to terminate criminal proceedings or close the case, the inspection is repeated if necessary.

4. The taxpayer/taxpayer is obliged to cooperate in the establishment of tax facts.

He is obliged to provide information, present at the place of fiscal inspection

all documents, as well as any other data necessary to clarify factual situations important from a fiscal point of view. By mutual agreement with the tax inspection authorities, taxpayer/taxpayer interaction in clarifying tax facts can also be carried out by using electronic means of remote communication.

5. Duration of tax audit for non-residents: 180 days

The duration of the tax audit for non-resident taxpayers is changed, i.e. the maximum duration of the tax audit should be 180 days, similar to the duration provided for large taxpayers or taxpayers with secondary offices.

This change aims to eliminate problems arising from the activities of the tax inspectorate.

6. Customs duties, excise taxes and VAT, excluded from the provision of installments

The order provides for the exemption from deferred payment of customs duties, excise duty and value added tax.

In practice, in addition to the repayable state aid and European funds, customs duties, excises and value added tax, for which the administrative competence rests with the Romanian customs administration, except for fiscal audit and enforcement within the installment payment.

As for customs duties, excise duties and value added tax, which are under the administration of the Romanian Customs Service, although it has the authority of the central fiscal authority, these obligations are not deferred even if they are sent to ANAF for refund.

7. Debtors will be able to independently sell their goods at a lower price if the debt can be fully recovered from ANAF

In practice, those situations are regulated when the property is sold by the debtor at a value lower than the assessment established by the deed, but in which the full recovery of the tax debt, including accessories and executive costs, is ensured.

In these cases, the goal of enforcement is achieved, the collection of the debt in full, so that the possible disagreement of the enforcement body has no interest. Given that the sale is carried out by the debtor himself, his interests are also ensured.

8. The possibility of declaring insolvent debtors who own property whose value is less than 2% of the amount of outstanding tax liabilities has been regulated.

9. The fee for issuing a presumptive individual tax ruling (PIR) is refunded if the taxpayer/taxpayer on his own initiative applies at any time within the first 15 days from the moment of submitting the request for the period set aside for the preliminary analysis.

In addition, the tax is refunded if the claim was not taken into account by the authorized fiscal authority after the completion of the preliminary analysis, and the taxpayer/tax payer, notified of this fact, decided to abandon the claim and requests a tax refund. tax.

Also, in this sense, include the category of non-resident taxpayers, for whom the issuance fee is 5,000 euros. (These taxpayers had not yet taken advantage of the early individual tax instrument, so clarification was needed on the relevant tax bracket).

For other categories of payers/taxpayers, the fee will be 3,000 euros at the exchange rate of the National Bank of Romania on the day of payment.

Also, the taxpayer/requesting taxpayer has the right to refund the tax paid if the authorized fiscal authority refuses to issue/change the price agreement in advance.

10. Non-residents who are on the tax register and who have notified the GU TRD of the information on being registered on the tax register on the same day or no later than the next day are exempted from the assignment of a tax number.

It is also suggested that after issuing a certificate of inclusion in tax records, it should be kept in the tax authority until the taxpayer or his representative receives it.

In practice, the article will be repealed, as the taxpayer registration certificate will no longer be sent by the State Trade Register.

11. In well-founded cases, after the initiation of a criminal investigation, according to the conclusion of the prosecutor, ANAF and/or the customs authority of Romania may be asked to conduct a fiscal control in accordance with the established objectives.

The control results are recorded in the protocol, which is evidence. The protocol is not arrears for tax debt.