In the Official Gazette with the number 1058 of 1 November 2022 was published the ANAF Order no.1923 of 1 November 2023 on the Procedure for publication of the list of taxpayers who do not register outstanding obligations.
The Procedure for the publication of the list of taxpayers who do not register outstanding obligations, contained in the annex which is an integral part of this order, is approved.
The General Directorate for the Administration of Large Taxpayers, the General Regional Directorate of Public Finance Bucharest, the General Regional Directorates of Public Finance, as well as the tax bodies subordinated to them shall implement the provisions of this Order.
APPENDIX: PROCEDURE for the publication of the list of taxpayers who do not register outstanding obligations:
- In order to publicize the taxpayers, legal entities, who have declared and paid their tax payment obligations when due and who are not included in the tax records with outstanding budgetary obligations, the central tax bodies, hereinafter referred to as tax bodies, shall publish on their own website the list of these taxpayers according to the Annex which is an integral part of this procedure.
- For the establishment of the list referred to in point 1, the following conditions shall be taken into account, which must be met cumulatively by taxpayers:
- a) all the tax returns, according to the tax vector, are submitted during the period of limitation of the right to establish tax obligations, until the date of drawing up the list. This condition is also considered fulfilled if, for the periods in which tax returns were not filed, the tax liabilities were established by decision of the tax authority;
- b) they have paid the main and accessory tax obligations on the due date/time limit provided by law, in the quarter for which the list is published;
- c) they do not have outstanding budgetary obligations at the date of the list.
- Taxpayers who have been declared in temporary inactivity registered in the trade register, according to the law, or have been declared inactive according to the provisions of Article 92 of Law no. 207/2015 on the Tax Procedure Code, with subsequent amendments and additions, are not subject to publication according to point 1.
- The list shall include the name of the taxpayers and the tax identification code.
- When drawing up the list, the information on the budgetary obligations registered in the tax records of taxpayers who are legal entities, existing at the level of tax authorities, shall be taken into account.
- When publishing the list for taxpayers who have set up tax-registered secondary offices, according to the law, the conditions provided for in point 2 shall be verified both for their own activity and for their secondary offices. In this case, the list includes taxpayers who have established secondary establishments registered for tax purposes in accordance with the law, without mentioning their secondary establishments.