FISCAL SOLUTIONS...
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Public Romania Author: Kristina Dosen
According to a draft ordinance, fiscal controls will not be carried out at the companies' headquarters. Many changes related to the controls carried out by ANAF on taxpayers were brought through the Draft Government Emergency Ordinance put into public debate by the Ministry of Finance last week. Among the most important changes were mentioned the fact that, in the future, tax checks will no longer be carried out at the headquarters of companies.
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Fiscal subject related

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Content accuracy validation date: 12.10.2022
Content accuracy validation time: 16:10h

Content

According to the Draft GEO, taxpayers will no longer receive tax inspections at the companies' headquarters, as was the practice until now. Based on the Draft, it is proposed to amend Article 125 para. (1) and (2) of the Tax Procedure Code, in order to stimulate the digitization of control actions and their remote performance, in the sense that the tax inspection is usually carried out at the headquarters of the tax inspection body most times before".

It is also proposed to amend para. (4) of the same article, in the context of the digitalization of ANAF, in the sense of introducing the possibility of presenting the inspection card and the service order and by using the video means of distance communication more. In addition, the taxpayer/payer's possibility to send, by electronic means of remote transmission, the documents and records requested by the tax body will be extended further.

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