Solving appeals and important timeframes for the tax audits in Romanian fiscalization

The appeals that the big taxpayers will submit will be solved either by the complaints solving service within the DGAMC, or by the General Directorate for Solving Complaints, depending on the amount contested mainly. In this sense, the threshold that is mentioned is if it is less than or higher than 3 million lei. Check out for more details!

This legal situation will be maintained until the Ministry of Public Finance takes over the settlement activity – March 31st, 2022 according to Article272 of the Fiscal Procedure Code.

 As for the controls carried out at large taxpayers, they must know that they will receive prior notice of more than 30 days, compared to 15 days previously, but also that they will have to prepare for longer-lasting tax inspections of approximately 180 days. This is a much longer time frame compared to 90 days for medium taxpayers or the 45-day deadline for the small taxpayers.

For large taxpayers, the draft tax inspection report will be communicated five working days before the final discussion (compared to three days so far), and the point of view on the draft inspection report will be submitted within seven working days from the final discussion. This timeframe is longer than the one for all the other categories of taxpayers since for them five working days are applicable.

In conclusion, we draw the attention of all taxpayers to the importance of preparing Statement 406 (SAF-T) in advance. We remind you that correct implementation and reporting of accounting and tax information through SAF-T will help both taxpayers as well as ANAF to fulfill the goal of simplifying tax reporting and reducing tax inspection periods.