According to Ordinance no. 31 of 31 August 2022 for the modification and completion of the Law no. 207/2015 on the Fiscal Procedure Code, published in the Official Gazette no. 857 of 31 August 2022, after article 162 a new article is inserted, article 162^1, with the following content:
Article 162^1 Publication of lists of taxpayers who have no outstanding obligations
(1) The central tax authority as well as the local tax authority shall be obliged to publish on its own website the list of taxpayers who have declared and paid their tax liabilities on time and who have no outstanding tax liabilities.
(2) The list shall be published quarterly by the last day of the first month of the quarter following the reporting quarter. (3) The procedure for the application of this Article shall be approved:
- a) in the case of tax claims administered by the central tax authority, by order of the President of the A.N.A.F.;
- b) in the case of tax claims administered by the local tax authority, by decision of the local council.
“It is proposed to introduce (…) lists of taxpayers who do not have outstanding obligations, in order to bring to the attention of the public the taxpayers who have declared and paid their tax liabilities at the scandal and who are not included in the tax records with outstanding obligations. In this way, taxpayers who are not in arrears can be considered reliable partners in contractual relations with the business community”, according to the explanatory memorandum of the initial draft.