In the Official Gazette (Part I) no.291 of April 6, 2023 was published the Order of the President of ANAF no.420 for the approval of the model and content of the form ”Notification of compliance issued by the tax inspection authority”, the notification procedure and the frequency of issuance, as well as for the amendment of the Annex no.1.a to OpANAF no.3711/2015 on the model and content of forms and documents used in the tax inspection activity.
We emphasize that the Notification was introduced following the publication of OUG no.188/2022 for the amendment and completion of the Tax Procedure Code, for the purpose of re-examination by taxpayers of the tax situation and to file or correct tax returns.
According to Article 121^1, introduced in the Tax Procedure Code, for taxpayers/payers presumed to be selected for tax inspection, the tax inspection authority shall send them, in writing, a compliance notice on the identified tax risks in order for them to re-examine their tax situation and, if necessary, to file or correct tax returns.
This notification informs the taxpayer/payer that within 30 days from the date of the notification he has the opportunity to submit or correct the tax returns/documentary verifications..
It is important to mention that until the expiry of this deadline, the tax inspection authority does not take any action to select for tax inspection.
The submission or correction of tax returns by the taxpayer/payer does not prevent the selection for tax inspection, but only after the expiry of the above-mentioned deadline.
After 30 days from the date of notification, taxpayers/plaintiffs with a high tax risk who have not remedied the tax risks for which they have been notified are subject to a mandatory tax inspection or documentary check.
The model of the notification of compliance, the periodicity of issuing notifications, as well as the notification procedure was approved by Order 420/2023, published on 6 April.
The Order 420/2023 also presents the new model of the tax inspection notice.
Notification procedure and periodicity of issuance of the Notification:
The notice of compliance issued by the tax inspection authority is sent to taxpayers/payers presumed to be selected for tax inspection by the competent tax inspection authority .
The notification shall be issued by the tax inspection authority competent to carry out the tax inspection at the taxpayer/payer concerned, on the basis of the risk analysis received from the structures with attributions within the National Tax Administration Agency and/or on the basis of its own analyses.
The notification is issued whenever, as a result of the risk analysis, new tax risks are identified which have not been previously notified and have not been subject to tax audits.
Compliance notifications may be issued on a monthly, quarterly, half-yearly or annual basis, in relation to the tax period corresponding to the tax, duty or contribution in which the tax risk was identified.
Situations in which the Notification does not need to be issued:
It is not necessary to issue the notification if, according to the legal provisions in force, the tax inspection is necessary to solve the taxpayer’s requests or the tax inspection is expressly provided for in other normative acts.
It is also not necessary to issue the notification in the situations described by the provisions of Article 122 paragraph (4) of Law no.207/2015 on the Tax Procedure Code, with subsequent amendments and additions, respectively:
in the case of taxpayers/payers in insolvency proceedings;
in the event that, following an unannounced inspection, the immediate commencement of
a tax inspection is required;
for the extension of the tax inspection to tax periods or claims other than those included in
the initial tax inspection notice;
in the case of a repeat tax inspection following a decision to resolve an appeal;
in the case of taxpayer’s/payer’s requests for which, following a risk analysis, it is
necessary to carry out a tax inspection.
In order to issue the notification, the tax inspection authority will perform the following activities:
a) the head of the tax inspection structure, at the proposal of the head of the coordinating service, nominates the person(s) who will draw up the notification for a specific taxpayer/payer, on the basis of the risk analyses received from the specialised structure and/or on the basis of the tax inspection authority ‘s own analyses;
b) the nominated person(s) prepares/prepares the notification to the taxpayer, in which they will refer to the risks identified by the tax authority;
c) the draft of the notification will be endorsed by the coordinating head of service of the person/persons who have drawn up the notification and will be approved by the head of the tax inspection structure;
d) after approving the notification, the person/persons who drew up the notification will/will proceed to initiate its communication to the taxpayer by using one of the means of communication provided for in article 47 of Law no. 207/2015 regarding the Fiscal Procedure Code, with subsequent amendments and additions;
e) the person/persons who drew up the notification will be nominated, as a rule, as the contact person/persons for the notified taxpayer/payer, in relation to the aspects covered by the notification;
f) the person/persons who drew up the notification will/will analyze, as the case may be, the information received from the taxpayer regarding the method of compliance as a result of the notification and will/will propose, through a reasoned report, the initiation or non-initiation of the inspection action fiscal to the notified taxpayer/payer, after the expiration of the period provided by law for compliance as a result of the notification.
Extract of Annexe no.1 of Order 420/2023:
Logo of the issuing tax authority
National Tax Administration Agency Directorate-General…………………Administration…………………….
Nr………….Date dd/mm/yyyy
NOTIFICATION OF COMPLIANCE
issued by the tax inspection authority
Name of taxpayer/payer……………………………………
Tax identification code………………………………………
Tax domicile: city…………………………………, avenue/street………….no….., block. …, staircase. …, floor….., apartment. …., county/sector…………., postal code……………
Sir/Madam Administrator/General Manager
Dear Sir/Madam, we inform you that, in accordance with the provisions of Article 1211 of Law no. 207/2015 on the Tax Procedure Code, as amended and supplemented, the present notice has been issued for the purpose of reviewing the tax situation and, where appropriate, to proceed with the submission or correction of tax returns, prior to the possible selection for tax inspection action.
From the analyses carried out by the tax authorities on the data and information held, communicated by you or received/obtained from other sources, the following tax risks have emerged in relation to your activity:
…………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………….. *)
*) The tax risk elements identified by the tax authority, taxable periods, taxes, duties, contributions related to the identified risks, if applicable, including the estimated tax impact, if it can be quantified, other relevant elements that may lead to a reassessment of the tax situation by the taxpayer/payer will be presented.
With regard to the tax risks mentioned, please proceed to their analysis and possible submission or correction of tax returns within 30 days from the date of communication of this notice.
Also, within the aforementioned period, you have the possibility to send us information on the results of your analysis and the measures taken, if any, accompanied by documents
Document containing personal data protected by the provisions of the EU Regulation 2016/679 – supporting documents attesting the compliance or references to documents already held by the National Tax Administration Agency – submitted to the tax authority for compliance.
If, following your own analysis, you conclude that the tax risks identified by the tax authority are not confirmed and, as a consequence, it is not necessary to proceed with the re-examination of your tax situation, this fact will be mentioned in the information to be sent to the tax authority, if applicable.
We inform you that, until the expiry of 30 days from the communication of this notification, the tax inspection authority will not take any action for the selection for tax inspection.
We also inform you that the submission or correction of the declarations as a result of the present notification does not prevent the tax authority from selecting you for a tax inspection, but only after the expiry of the aforementioned deadline.
The date of communication of the present notification is the date provided for in article 47 and article 79 of Law no. 207/2015 on the Tax Procedure Code, as amended and supplemented, depending on the method of communication used by the tax authority.
For further information regarding this notification, the person who may be contacted is Mrs/Mr…………………….., at the telephone number………….., at the e-mail address…………………or at the tax office in………………., on the days of…………., between the hours of…………
The present notification does not represent a tax administrative act in the sense of the provisions of article 46 of the Law no. 207/2015 on the Tax Procedure Code, as amended and supplemented.
In the hope that you will follow up our request, thank you.
Head of the tax inspection structure,
……………………………………..
[function, name, surname, signature, stamp**) ]
**) In the case of electronic issuance and signature, using a qualified digital certificate, the document is valid without a stamp.
Document containing personal data protected by the provisions of EU Regulation 2016/679.
Legal basis:
– OUG 188/2022 for amending and supplementing Law no. 207/2015 on the Tax Procedure Code and for amending Government Emergency Ordinance no. 74/2013 on some measures to improve and reorganize the activity of the National Tax Administration Agency, as well as for amending and supplementing some normative acts;
– ANAF Order 420/2023 for the approval of the model and content of the form ”Notification of compliance issued by the tax inspection authority ”, of the notification procedure and of the frequency of issuance, as well as for the amendment of Annex no. 1.a to the Order of the President of the National Tax Administration Agency no. 3.711/2015 on the model and content of the forms and documents used in the tax inspection activity;
– Tax Procedure Code (approved by Law no.207/2015, published in the Official Gazette no.547 of 23.07.2015), as amended and supplemented.