ANAF Order no.2017/2022 on the approval of the risk sub-criteria developed from the general criteria provided for in Article 7 paragraph (7) of Law no.207/2015 on the Tax Procedure Code was published in the Official Gazette (Part I) no.1112 of 17 November 2022.
We remind that, according to Article 7 paragraph (7) of the Tax Procedure Code (CPF), the general criteria according to which the tax risk class/subclass is established are the following:
a) criteria relating to tax registration;
b) criteria relating to the submission of tax returns;
c) criteria with regard to the level of declaration;
d) criteria relating to the fulfilment of payment obligations to the general consolidated budget and other creditors.
According to paragraph (8), the development of the main risk classes into risk subclasses and the development of the general criteria into sub-criteria, as well as the procedures for establishing subclasses and sub-criteria shall be approved by order of the President of the ANAF.
Thus, the recently published ANAF Order 2017/2022 approves precisely these risk sub-criteria developed from the four general criteria established by the CPF.
According to the new normative act, the development of the risk sub-criteria is carried out by reference to the risks of non-compliance in terms of the taxpayer’s/payer’s fulfilment of the obligations provided for by the tax legislation, associated with the four general criteria.
Non-compliance risks are risks that relate to tax registration, filing of tax returns, level of reporting and fulfilment of payment obligations to the general consolidated budget and other creditors.
Tax registration risks relate to non-compliance by taxpayers, regardless of their legal form, in terms of compliance with tax registration obligations.
Risks related to the filing of tax returns concern issues related to non-compliance of taxpayers in terms of compliance with the obligations to file complete and timely tax returns.
Risks related to the level of declaration concern issues related to non-compliance of taxpayers, from the perspective of correctness, consistency, concordance of the rate and amount of taxes, duties and contributions declared in tax returns and other forms provided by law submitted by taxpayers.
Risks related to the fulfilment of payment obligations to the general consolidated budget and to other creditors concern aspects related to taxpayers’ non-compliance, from the perspective of the fulfilment of payment obligations to the general consolidated budget and to third parties, as well as aspects related to their solvency and creditworthiness.
FISCAL RISK SUB-CRITERIA:
a) for the criterion on tax registration:
the sub-criterion concerning non-registration for VAT purposes;
the sub-criterion relating to non-registration as a payer of corporation tax;
the sub-criterion concerning non-registration as a payer of specific tax;
the sub-criterion concerning non-registration as a payer of income tax on microenterprises;
the sub-criterion relating to non-registration as a payer of excise duties;
the sub-criterion relating to non-registration as a payer of income tax and compulsory social security contributions;
the sub-criterion concerning the non-registration for tax purposes in the case of carryingout activities, obtaining income and other situations provided for by law for which there is an obligation to register for tax purposes;
the sub-criterion concerning the risks associated with
shareholders/associates/directors/other persons from the perspective of tax registration;
b) for the criterion concerning the submission of tax returns:
1. sub-criterion on late submission of tax returns;
2. the subcriterion on non-submission of tax returns;
3. the subcriterion on erroneous submission of tax returns;
4. the sub-criterion on the risks associated with shareholders/partners/directors/other persons in relation to the filing of tax returns;
c) for the criterion on the level of declaration:
the sub-criterion concerning the inconsistency of the data in the tax returns with the data in other forms provided by law, submitted by the taxpayer;
the sub-criterion concerning the inconsistency of the data in the tax returns and in other forms required by law submitted by the taxpayer compared to the data and information submitted by third parties;
the sub-criterion concerning the incorrect declaration of the rate and amount of taxes, duties and contributions by the taxpayer;
the sub-criterion of reduced profitability;
the sub-criterion on the risks associated with shareholders/partners/directors/other persons, in terms of the level of reporting;
d) for the criterion regarding the fulfilment of payment obligations to the general consolidated budget and to other creditors:
the sub-criterion on late payment of tax liabilities;
the sub-criterion on non-payment of tax liabilities;
the sub-criterion on insolvency;
the sub-criterion on the risks associated with shareholders/partners/directors/other persons in relation to the realisation of payment obligations.
Legal basis:
-ANAF Order 2017/2022 on the approval of the risk sub-criteria developed from the general criteria provided for in Article 7 paragraph (7) of Law no. 207/2015 on the Tax Procedure Code.
-Tax Procedure Code (approved by Law no.207/2015, published in the Official Gazette no.547 of 23.07.2015), as amended and supplemented.