Legitimation in tax inspections – special procedure

In the Official Gazette (Part I) no. 756 of 21 August 2023 was published ANAF Order no. 1229 approving the procedure for the presentation of the tax inspection ID card and the service order during tax inspections.

Thus, as a result of the procedural-fiscal changes at the end of 2022, it has been established that a special procedure must be issued for legitimization during tax inspections carried out by the National Tax Administration Agency (ANAF).

We recall that one of the changes introduced by OUG  188/2022 is the formal introduction of the possibility for the control staff to identify themselves remotely at the beginning of the tax inspection, by video call. At the same time, in order to ensure a uniform application of the inspectors’ legitimation, it was foreseen that ANAF must issue a special order covering all the situations that may occur in practice.

 

According to the mentioned document, at the beginning of the tax inspection, the tax inspection body must present the taxpayer/payer with the inspection badge and the service order signed by the head of the tax inspection authority  The inspection badge and the service order may also be presented using remote video communication.

In the case of the central tax body, the presentation of the inspection badge and the service order shall be carried out according to the procedure approved by the order of the President of ANAF.

 

The order with the procedure should have been issued by 27 February 2023. However, the special procedure for the legitimation of tax inspectors, which is included in ANAF Order 1.229/2023, was published in the Official Gazette and is in force only from 21 August 2023.

 

Procedure for the presentation of the tax inspection ID card and the service order during tax inspections:

According to article 118, paragraph (4) of Law no. 207/2015 on the Tax Procedure Code, as amended and supplemented, the inspection card and the service order can be presented to the taxpayer/payer at the beginning of the tax inspection and by using remote video communication.

As regards the place of tax inspection, the Tax Procedure Code stipulates in Article 125 that tax inspection shall be carried out, as a rule, at the seat of the tax inspection body, but at the initiative of the tax inspection body or at the substantiated request of the taxpayer/plaintiff, tax inspection may be carried out at the taxpayer’s/plaintiff’s premises.

 

              If the tax inspection starts at the tax authority’s premises, the presentation of the identity card and the service order can be made in the following ways:

  1. If the taxpayer/payer goes to the tax inspection body’s premises, the inspection badge and the service order will be presented directly, and the fact that they have been presented will be registered in a “minute” which will explicitly include the following elements:

 

– the signatory parties (taxpayer/payer, designated tax inspection team, by detailing each member of the tax inspection team who will identify themselves);

– date, time and location of the minute;

– the fact that the members of the tax inspection team have presented their identity cards and work order on the occasion of the meeting and the start of the tax inspection;

– the fact that the date of commencement of the tax inspection is the date of the tax inspection notice or the new date of commencement of the tax inspection communicated to the taxpayer/payer in writing, if the tax inspection cannot commence on the date specified in the notice (in both cases, the date of commencement of the tax inspection must be the same as the date on which the inspection badge and the service order are presented);

– the signatures of the parties;

– the registration number of the tax inspection authority

 

  1. The following situations may arise when the presentation of the ID card and the service order is carried out by using remote video communication:

 

  • – At the time of establishing the connection by using the remote video communication means of the National Tax Administration Agency (ANAF) to which the taxpayer has access (Virtual Private Space) and for which the tax inspection authorities have transmitted the date and time of the connection by means of a notification communicated to the taxpayer/payer at least 48 hours before the date set for the start of the tax inspection, using the same communication channel (Virtual Private Space), the taxpayer/plaintiff confirming his/her participation at the date and time set, the tax inspection team will request the taxpayer/plaintiff’s consent for the registering of the meeting.

 

If the taxpayer/payer agrees to the registering of the meeting, the inspection badges of the team members and the service order will be presented in front of the video camera, one by one, for at least 10 (ten) seconds for each document.

 

The registering of the meeting will be saved by the tax inspection team and stored by the structure to which the tax inspection team belongs so that it can be accessed and/or made available to any interested person entitled by law to view the information in question.

Also, in the tax inspection report to be drawn up, it will be mentioned that the presentation of the inspection ID card and the service order took place on …………, by using the video means of remote communication of ANAF to which the taxpayer has access (Virtual Private Space).

 

  • The situation where the taxpayer/payer does not consent to the audio-video registering.

 

  • In this situation, a “minute” will be drawn up which will explicitly include the following elements:
  • the signatory parties (taxpayer/payer, designated tax inspection team, by detailing each member of the tax inspection team who will be legitimized);
  • date, time and the fact that the meeting took place by audio-video means of remote communication;
  • the method of establishing the audio-video connection (video means of remote communication of ANAF to which the taxpayer has access – Virtual Private Space, for which, prior to the start of the tax inspection, the tax inspection authorities  have transmitted the date and time of the connection by means of a notification communicated to the taxpayer/payer at least 48 hours before the date set for the start of the tax inspection, the taxpayer/payer confirming his/her participation at the date and time set);
  • the fact that the tax inspection authorities have presented their identification badges and service order in front of the video camera, one after the other, on the occasion of the meeting and the start of the tax inspection;

– the register of the fact that the date of commencement of the tax inspection is the date of the tax inspection notice or the new date of commencement of the tax inspection communicated to the taxpayer in writing, if the tax inspection cannot start on the date stated in the notice (in both cases, the date of commencement of the tax inspection must be the same as the date on which the inspection card and the service order are presented);

– the fact that the minutes will be signed electronically (the document will be sent in “PDF” format electronically signed by the tax inspection team to the taxpayer/payer, and the taxpayer/payer will send it electronically signed to the tax inspection team), using the legal methods of electronic signature;

– the registration number from the tax inspection authority

If the tax inspection starts at the taxpayer’s/payer’s premises (or at any other place agreed with the taxpayer/payer), the tax inspection body must present the taxpayer/payer with the inspection badge and the service order signed by the head of the tax inspection authority

In all cases, reference shall be made in the tax inspection report as to how the inspection badge and service order are to be presented.

If the taxpayer/plaintiff does not have access to the remote communication means of ANAF (Virtual Private Space) or the video communication module of the Virtual Private Space is not functional, prior to the issuance of the tax inspection notice, the tax inspection body will proceed to establish the initial location of the tax inspection in the taxpayer/plaintiff’s premises, according to the provisions of Article 125, paragraph (2) of Law no. 207/2015 on the Tax Procedure Code, as amended and supplemented.

According to Article 125, paragraph (2) of the Tax Procedure Code, at the initiative of the tax inspection body or at the substantiated request of the taxpayer/payer, the tax inspection may be carried out in the taxpayer/payer’s premises. The taxpayer’s/plaintiff’s request shall be settled within a maximum of 3 days after registration. If the request is not resolved within 3 days, it shall be deemed to have been tacitly accepted. The change of the place of the tax inspection can also be made during the tax inspection. The taxpayer/taxpayer must provide a suitable space and the necessary logistics for the tax inspection. If there is no or no suitable working space available for the tax inspection, the inspection activity shall be carried out at the tax authority’s premises or any other place agreed with the taxpayer/payer.

 

 

Legal basis:

-www.anaf.ro

– ANAF Order no. 1229/2023 approving the Procedure for the presentation of the tax inspection ID card and the service order during tax inspection actions;

– Tax Procedure Code (approved by Law no. 207/2015, published in MO no. 547 of 23.07.2015), as amended and supplemented.