Criteria proposed by ANAF for assessing the high tax risk of economic operators
The National Agency for Fiscal Administration (ANAF) has recently published on its website a draft regulation setting out the criteria for assessing high tax risk for economic operators. These criteria are mentioned in Art. 375 para. (1^1) and Art. 435 para. (3^1) of the Tax Code (Law No. 227/2015) and aim at identifying taxpayers with potential tax compliance risk.
The main criteria for classification as an economic operator with high tax risk
- Company status and recent activity
Newly established economic operators or those whose shares have been taken over in the last 6 months.
Firms that have not carried out any economic activity in the last 12 months.
Firms that have been declared inactive for tax purposes and reactivated in the last 12 months.
- Assets and financial situation
Economic operators meeting at least two of the following conditions:
▫ They have no establishments;
▫ They do not hold assets;
▫ Do not have sufficient financial funds for purchases of excise goods.
Firms which have not carried out economic activities in the field of excise goods in the last 36 months.
- Company tax history
Firms with a negative tax history that fall into one of the following situations:
▫ Within 36 consecutive months from the filing of the first return under Art. 375 para. (1^1) and Art. 435 para. (3^1) of the Tax Code, they have accumulated outstanding tax liabilities and the execution of the guarantee has been ordered, initiating the enforcement procedure.
▫ Have not filed their tax returns on time.
▫ In the last 5 years, they have benefited from debt rescheduling or debt restructuring, but have not respected the payment schedule.
▫ In the last 5 years, financial guarantees set up to cover the risk of non-payment of tax liabilities have been enforced.
- Negative shareholders and directors
Companies that have partners or directors who previously owned companies that:
▫ Have been inactive for tax purposes;
▫ Have been struck off, disposed of or become insolvent (including observation period, judicial reorganization or bankruptcy).
This classification aims to identify taxpayers who present a high risk of tax non-compliance, allowing the authorities to take appropriate measures to prevent evasion and ensure the collection of revenues to the state budget.