Public Romania Author: Kristina Dosen
Starting this September, new legislative changes can be applied regarding tax inspections, as adopted by GO 31/2022. This normative act amending Romanian Law no. 207/2015 provides the following changes noted below.

Fiscal subject related

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Content accuracy validation date: 28.09.2022
Content accuracy validation time: 08:39h


The first change notes that the taxpayer in question has the obligation to collaborate in the establishment of fiscal facts concerning tax inspections. The taxpayer is obliged to give information, to present at the place of the tax inspection all the documents, as well as any other data necessary to clarify the relevant factual situations from a tax point of view. In agreement with the tax inspection bodies, the taxpayer’s collaboration in establishing the fiscal facts can also be achieved by using electronic means of distance communication.
Secondly, the duration of the tax inspection is established by the tax inspection body, depending on the objectives of the inspection. However, this timeframe cannot be more than 180 days for large taxpayers, for taxpayers who have secondary offices, regardless of size, as well as for non-resident taxpayers.
The Previous situation stated that the duration of the tax inspection varied depending on the category of taxpayers as the criteria. Thus, for large taxpayers and taxpayers who have secondary offices, regardless of size, the duration of the tax inspection could not be longer than 180 days, for medium taxpayers were set at no more than 90 days, and for the other taxpayers a maximum term of 45 days was established. Until now, non-resident taxpayers were classified as "other taxpayers" and, in practice, it was found that for some non-resident taxpayers the duration for carrying out the tax inspection is very short (up to 45 days at maximum). According to new amendments, the duration of the process of inspection will be established by the tax inspection body with the main criteria being the goal or objective of inspection. The maximum limit of 180 days stay for mentioned categories of taxpayers stays the same.
Thirdly, in cases where a criminal investigation occurs, after notifying the criminal investigation bodies, the tax inspection will cease only for the tax liabilities and periods that were the subject of the complaint. If, after the notification of the criminal investigation bodies, the prosecutor, by ordinance, orders the closure or renunciation of the criminal prosecution or if, after the referral to court, the court leaves the civil action unresolved, the tax inspection body may resume the inspection and in this case, a new tax inspection notice is sent.
And the last, fourth change includes that the inspectors are now obliged to analyze the company's point of view and to resume verifications if necessary. According to the aforementioned normative act, after the anti-fraud control has been completed, the inspectors will be obliged to analyze the point of view of the companies in question. Depending on the case itself, controls could be resumed in certain situations. To the extent that from the analysis mentioned above it appears that it is necessary to restore the control and/or of the records/act/file of control, as the case may be, the head of the control structure can take the necessary measures according to the findings.

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