In the Official Gazette with the number 1272 of 29 December 2022 was published OUG no.188/2022 for the modification and completion of the Law no.207/2015 on the Tax Procedure Code and for the modification of OUG no.74/2013 on some measures for the improvement and reorganization of the activity of the National Tax Administration Agency, as well as for the modification and completion of some normative acts.
Law no.207/2015 on the Tax Procedure Code, published in the Official Gazette of Romania, Part I, no.547 of 23 July 2015, with subsequent amendments and additions, is amended and supplemented as follows:
The tax authority is obliged to make available to the taxpayer/payer subject to a tax control action, upon written request of the taxpayer/payer, the administrative file of the tax control action. Where appropriate, the documents/information are anonymised in order to ensure the confidentiality of personal data and tax secrecy.
The general criteria set out in paragraph 7 shall also take account of economic criteria.
The risk analysis shall be carried out periodically, in which case the tax authority shall also establish the taxpayer’s tax risk class/subclass. The tax risk class/subclass shall be communicated to the taxpayer, at his request, by any means of communication that provides proof of receipt of the information, unless objectives of general interest justify restricting access to this information.
The tax authority may request the presence of the taxpayer/payer at its premises to provide information and clarifications necessary to establish his/her real tax situation. Together with this request, when documents/information are needed to clarify the tax situation, the tax authority shall also indicate the documents that the taxpayer/payer is obliged to submit, when they are not held by the tax authority.
The request for the provision of information shall be made in writing. In the request, the tax authority shall specify the nature of the information required for the determination of the tax situation and the documents supporting the information provided, when they are not held by the tax authority.
The tax authority may request that the documents be made available at its office or at the tax domicile of the person obliged to provide them. The documents may be made available at the tax authority’s premises by sending them by post with acknowledgement of receipt, by deposit at the tax authority’s registry or by electronic means of remote transmission in accordance with Article 79.
The central tax authority is obliged to transmit information on the sources of income of individuals to the local tax authorities. The local tax authorities and the central tax authority shall conclude the protocol called “Protocol of accession to the services of the PatrimVen information system”, which shall be transmitted via the Ministry of Finance/ANAF’s own information system in accordance with Article 701 paragraph (1) letter a) and paragraph (2).
In the procedure of tax control or dispute resolution, applications, documents or any other documents may be submitted by taxpayers/payers, including those referred to in paragraph (11), by electronic means of remote transmission in accordance with paragraph (4) or (5), as the case may be, or by post, with acknowledgement of receipt or by electronic mail to the e-mail address indicated by the control or dispute resolution authority or submitted to the registry of the competent tax authority. Similarly, the control or appeal authority may send requests, documents or any other documents by electronic means of remote transmission in accordance with paragraph 4 or 5, as appropriate, or by post, with acknowledgement of receipt, or by e-mail to the e-mail address indicated by the taxpayer/payer.
The tax inspection is exercised, in the case of the local tax authority , on the basis of the principles of independence, uniqueness, autonomy, hierarchy, territoriality and decentralization, and in the case of the central tax authority it is exercised on the basis of the principles of independence, uniqueness, autonomy, hierarchy and deconcentration.
At the beginning of the tax inspection, the tax inspection authority must present the taxpayer/payer with the inspection badge and the service order signed by the head of the tax inspection authority . The inspection badge and the service order may also be presented using remote video communication. In the case of the central tax authority , the presentation of the inspection badge and the service order shall be carried out according to the procedure approved by the order of the President of ANAF. The beginning of the tax inspection must be recorded in the single control register whenever there is an obligation for its youth and the tax inspection takes place in the taxpayer’s/payer’s working premises.
The tax inspection shall be carried out exclusively, directly and unrestrictedly by the competent central tax authority according to Article 29 or the competent local tax authority according to Articles 37 and 38. The tax authorities which are competent to carry out tax inspection are referred to as tax inspection authorities for the purposes of this Chapter.
As an exception to the provisions of Article 30, in the case of claims administered by the central tax authority, the tax inspection authorities have the power to carry out tax inspections throughout the country.
The provisions of this Article shall also apply accordingly in the case of documentary checks carried out by the tax inspection structures of the central tax office.