Contents of the notification of compliance for taxpayers in Romania

The Notification of Compliance is a document issued by the tax inspection body in Romania to inform taxpayers and payees about their tax situation. The notification is based on an analysis of data and information held by the tax authorities, communicated by the taxpayer, or obtained from other sources. The purpose of the notification is to reconsider the tax situation and, if necessary, correct or submit tax returns prior to a possible tax inspection.