Fiscal subject related
It is a change in the timeframe of the moment when it is considered that the taxpayer has received a document electronically by shortening that period. The novelty described above is based on Ordinance no. 31/2022 amending and supplementing articles of Law no. 207/2015 of the Romanian Fiscal Procedure Code.
The current situation is that the fiscal administrative act issued in electronic form will be communicated by electronic means of remote transmission whenever the taxpayer has opted for this method of issuance and communication and if he does so that it will be considered communicated to him within 15 days from the date of transmission of the document to the taxpayer or their proxy or curator.
In practice, it has been found that there are situations in which the suspension of the enforced execution produces legal effects from the date of communication of the decision on payment in installments while this decision is considered communicated within 15 days from the date of transmission by electronic means of remote transmission (SPV). The document issued in this form will be considered communicated on the date of making it available to the taxpayer by electronic means.
This change has taken into account the fact that taxpayers have already enrolled in the communication systems by electronic means so for the documents received as well as for those communicated by the tax authorities it is necessary to use the same communication channel. However, for the communication of the administrative fiscal/forced execution documents by electronic means (that is through the SPV platform), the taxpayer must choose to accept delivery of these particular documents, otherwise, that document will not be considered to have been communicated in this way.
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