Criteria proposed by ANAF for assessing the high tax risk of economic operators
Thank you for reading this post, don't forget to subscribe!The National Agency for Fiscal Administration (ANAF) has recently published on its website a draft regulation setting out the criteria for assessing high tax risk for economic operators. These criteria are mentioned in Art. 375 para. (1^1) and Art. 435 para. (3^1) of the Tax Code (Law No. 227/2015) and aim at identifying taxpayers with potential tax compliance risk.
The main criteria for classification as an economic operator with high tax risk
- Company status and recent activity
Newly established economic operators or those whose shares have been taken over in the last 6 months.
Firms that have not carried out any economic activity in the last 12 months.
Firms that have been declared inactive for tax purposes and reactivated in the last 12 months.
- Assets and financial situation
Economic operators meeting at least two of the following conditions:
▫ They have no establishments;
▫ They do not hold assets;
▫ Do not have sufficient financial funds for purchases of excise goods.
Firms which have not carried out economic activities in the field of excise goods in the last 36 months.
- Company tax history
Firms with a negative tax history that fall into one of the following situations:
▫ Within 36 consecutive months from the filing of the first return under Art. 375 para. (1^1) and Art. 435 para. (3^1) of the Tax Code, they have accumulated outstanding tax liabilities and the execution of the guarantee has been ordered, initiating the enforcement procedure.
▫ Have not filed their tax returns on time.
▫ In the last 5 years, they have benefited from debt rescheduling or debt restructuring, but have not respected the payment schedule.
▫ In the last 5 years, financial guarantees set up to cover the risk of non-payment of tax liabilities have been enforced.
- Negative shareholders and directors
Companies that have partners or directors who previously owned companies that:
▫ Have been inactive for tax purposes;
▫ Have been struck off, disposed of or become insolvent (including observation period, judicial reorganization or bankruptcy).
This classification aims to identify taxpayers who present a high risk of tax non-compliance, allowing the authorities to take appropriate measures to prevent evasion and ensure the collection of revenues to the state budget.