In the transparency of decision making, ANAF has published a draft Order proposing the amendment of some orders of the President of ANAF on the organization of the administration of large and medium taxpayers.
In the approval report accompanying the draft regulation, it is mentioned that “in order to increase the efficiency of the taxpayer administration activity, to improve the collection of budget revenues, as well as to strengthen the partnership relationship with taxpayers, it was necessary to reorganize the administration activity. One of the actions to implement the collection improvement measure is the separate administration and monitoring of certain categories of taxpayers, defined on the basis of selection criteria, namely large and medium taxpayers”.
Thus, in view of the above, the new draft order proposes:
- there is no justification for updating the list of large taxpayers this year, given that this list was updated in 2021 according to the Order for the approval of the number of large taxpayers and the List of large taxpayers no.1782 of 04.11.2021, and their evolution has not changed significantly;
- it is necessary to update the list of medium taxpayers selected according to the selection criteria approved by the OPANAF no.3610/2016 on the organization of the activity of administration of medium taxpayers, as a result of the decrease in the number of medium taxpayers that will be administered, starting from 1 January 2023, at the level of the specialized structures of the County Public Finance Administrations and the Tax Administration for medium taxpayers.
- Thus, in view of the above, the new draft order proposes:
- the extension of the deadline for updating the lists of large taxpayers, including their secondary offices, until 10 December 2023;
- modification of the number of medium taxpayers to be administered by the existing specialized structures at the level of county public finance administrations and the Tax Administration for medium taxpayers from 18,478 at present to 15,000 taxpayers selected in descending order according to the basic criterion approved under OPANAF no. 3610/2016 on the organization of the administration activity of medium taxpayers;
- elimination of the criterion of fiscal representation, on the one hand, due to the low contribution of these taxpayers in the total budget revenues collected, and, on the other hand, in order to apply a unitary principle in correlation with the selection criteria of medium taxpayers.
At the same time, considering the implications of the modification of the list of medium-sized taxpayers in the context of the transmission of the D406 information return (Standard Fiscal Control File – SAF-T), it is necessary to create an exception to the deadline provided for in Annex no.5 of the OPANAF no.1783/2021, as amended, by amending the mentioned annex accordingly. “In this regard, since some taxpayers classified as medium taxpayers on 31 December 2021 will no longer be in this category on 1 January 2023, it is proposed that the filing of the D406 information return for these taxpayers becomes optional as of the reference date for medium taxpayers, and becomes mandatory as of the reference date for small taxpayers.
Taxpayers who have opted for the filing of the D406 information return will not be able to subsequently waive their option. The option will become effective by filing a D 406 Information Return validated by the National Tax Administration Agency,” the document states.
In addition, it is proposed that for taxpayers classified on 31 December 2021 in the category of small taxpayers, who have maintained this classification during 2022, and from 1 January 2023 are classified in the category of medium taxpayers, the filing of the D406 information return becomes mandatory from the reference date for medium taxpayers, justified by the fact that from 1 January 2023, all medium taxpayers must file the D406 information return, with no difference in treatment between them.