In accordance with the provisions of Article 7 of the Fiscal Procedure Code, the tax administration procedures are carried out according to the fiscal risk class or subclass in which taxpayers are classified as a result of the risk analysis performed by the tax body.
Inconsistency criteria that ANAF can use to start a tax audit of a company in Romania
Public
Romania
Author: Kristina Dosen
Category:
Fiscal subject related
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575
Content accuracy validation date:
02.02.2023
Content accuracy validation time:
14:53h
Content
In this respect, taxpayers fall into 3 main risk classes (small, medium, and high), and the criteria according to which the tax risk class or subclass is established are the following:
- criteria relating to tax registration;
- criteria for the submission of tax returns;
- criteria relating to the level of declaration;
- criteria relating to the fulfillment of payment obligations to the consolidated general budget.
Therefore, in order to achieve the desideratum provided by Article 7 of the Fiscal Procedure Code, the management of tax compliance risks has a decisive role to play, and the measures and actions taken in this regard must take into account the increase of efficiency and effectiveness in order to achieve the objectives of increasing the level of tax compliance, reducing tax evasion, as well as reducing the administration costs and modernizing the agency's activities, the National Fiscal Administration (ANAF).
The risk sub-criteria developed from the above four general criteria were approved by ANAF Order 2.017/2022.We will focus our attention, in the following, on the general criterion regarding the level of declaration and, more specifically, on the sub-criteria regarding the incoherence of the data in the tax returns compared to the data from other forms provided by law, submitted by the taxpayer, and, respectively, the inconsistency of the data from the tax returns and from other forms provided by law, submitted by the taxpayer, compared to data and information transmitted by third parties (specific sub-criteria provided for in that order).
What are the main inconsistencies and inconsistencies that are considered in the analysis of this fiscal risk sub-criteria?The tax legislation contains no specific provisions that clarify these aspects or expressly state what correlations must exist between the data declared during the various types of reports that taxpayers must consider.It is noted that, in the following, the two situations that were frequently identified by ANAF and which led to the start of fiscal controls are listed in order to clarify the factual situation, and those would be:
- Inconsistencies between the amounts included in the corporate tax returns and the amounts reported in the financial statements
- Discrepancies between the VAT return obligations of the taxpayer concerned and those related to its partners.
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