ANAF Expands Its Powers Regarding the Tax Audit of Individuals
Thank you for reading this post, don't forget to subscribe!ANAF Order No. 768/2026, published in the Official Gazette No. 553 of July 6, 2026, amends the rules governing the tax audit of individuals and updates the powers of the structures involved in verifying individuals’ tax situations.
The normative act amends ANAF Order No. 2,778/2020 and its main objective is to expand the structures that may carry out verification and audit activities by including the General Directorate for Fiscal Anti-Fraud.
What ANAF Order No. 768/2026 Provides
According to the new provisions, the General Directorate for Fiscal Anti-Fraud joins the ANAF structures that may participate in the implementation of procedures concerning the verification of individuals’ tax situations and the preliminary activities related to such verification.
Thus, alongside the General Directorate for the Audit of Individuals’ Income, the Directorate for Fiscal Audit Procedures and Planning, the Regional General Directorates of Public Finance and their subordinate units, anti-fraud inspectors will also have responsibilities for implementing the provisions of Order No. 2,778/2020.
The amendment is organizational in nature and aims to strengthen ANAF’s administrative capacity in carrying out tax audit activities.
What Impact the New Provisions May Have
The expansion of institutional powers may lead to broader involvement of ANAF structures in verifying the tax situation of individuals, within the limits and under the conditions provided for by tax legislation.
For taxpayers, the amendment does not introduce new tax obligations but reflects a reorganization of the tax authority’s internal responsibilities with the aim of improving the efficiency of audit and verification activities.
In this context, individuals who carry out economic activities or earn income subject to tax verification should retain supporting documents and relevant records in order to demonstrate compliance with their tax obligations in the event of a tax audit.
By updating the rules governing the ANAF tax audit of individuals, the tax authority strengthens its verification mechanisms and coordination among the specialized structures involved in tax administration.