Notice for final discussion” in the procedure for verifying the personal tax situation

 

ANAF (National Tax Authorities ) proposes the modification and completion of OPANAF (Order of the President of the National Agency for Fiscal Administration) no.2117 / 2018 regarding the approval of the model and content of the forms and documents used in the activity of verifying the personal fiscal situation, by introducing a new form “Notice for final discussion” of the verified person, in order to comply with art. 145 paragraphs (3) and (4) of Law no. 207 on the Fiscal Procedure Code, with subsequent amendments and completions, in order to give the verified person the opportunity to express his point of view, as well as the specification of new rules regarding the conduct of the hearing.