Specifics regarding tax audits in Romania

According to ANAF, no taxpayer in Romania should be subjected to a tax audit unless a thorough risk assessment has been performed. The president of ANAF, Lucian Heius, spoke at the conference "PNRR: Investments for the Economy of the Future." Tax Reform," organized by PwC Romania, discusses the classification of taxpayers into risk classes and what this implies, but also how it will reflect on the way in which the tax controls will be carried out.

According to this ANAF representative, no one is enrolled in the tax inspection program without having a clearly determined and identified risk, and second, it is very important that the tax check of each taxpayer be made according to the risk he has, hence the associated risk he has. Mr. Heius explained that there will be changes to the way tax inspections will be conducted in the future (in the upcoming years) in Romania. Besides the fact that they will be made according to the degree of tax risk of each company, taxpayers will receive a notification beforehand and will have 30 days to correct their tax situation.

The process will consist of the following steps: To begin, a commercial company will be notified at some point following the risk analysis that we will conduct a notification saying that certain problems have been identified and that we will tell them what those problems entail. After receiving this notification, they will have 30 days to submit corrective statements, correct what the ANAF considers, explain that it is not so, and come up with the necessary arguments. If things clear up, the process stops there. If this does not happen, after 30 days they will receive a tax inspection notice, in which they are notified that they are enrolled in the control program. They have a certain number of days to come and make the necessary corrections. If this happens, the control process will stop before the start of the actual tax inspection. If this doesn't happen either, then the actual control begins.

The list of companies' classifications in certain risk classes will not be published, i.e., will not be available publicly. At the same time, ANAF will also divide the contributors based on the risks they face: high, medium, or low risk. Nobody will know which risk category other companies fall into. Only the company itself will be able to inquire about its risk classification.In that regard, the information about it will be sent by the tax office via a remote medium such as a text message, along with a description of where it is and why it is in that category. From ANAF, the representatives suggest to the companies that they make all the requested data available and provide the correct data, as well as try to improve their risk class to hopefully be classified as low risk.