Order of the Ministry of Finance (MF) no.1233 for the approval of the Procedure for guiding and assisting taxpayers / payers, granted by the National Agency for Fiscal Administration, and for methodological coordination of the unitary application of fiscal and procedural fiscal legislation carried out by assistance structures taxpayers, as well as in the field of information technology was published in the Official Gazette (Part I) no. 998 of October 19, 2021.
We mention that starting with the date of entry into force of the mentioned normative act, any other contrary provision regarding the guidance and assistance of the taxpayers granted by the central fiscal authorities ceases its applicability.
The requests of the taxpayers / payers registered prior to the entry into force of this order shall be resolved according to the procedure applicable on the date of registration.
Taxpayer / payer represents any person who addresses requests for guidance and assistance according to this procedure.
The guidance and assistance of the taxpayers / payers is performed by the fiscal authorities competent in the administration of the receivables, of the respective taxpayer / payer, through its own structures with attributions in the field of assistance of the taxpayers / payers.
The methodological coordination of ANAF, in connection with the unitary application activity of the legislation in the fiscal, non-fiscal, accounting, fiscal procedural field, carried out by the taxpayer assistance services within ANAF, is performed by the Ministry of Finance, through:
- issuing opinions regarding the points of view formulated by the General Directorate of Assistance for Taxpayers, hereinafter referred to as DGAC, or by other structures of the central apparatus of ANAF, informing DGAC, based on requests made by taxpayers / payers or ex officio;
- guidance, when the situation requires, in order to apply the fiscal legislation, ex officio or at the request of ANAF, as the case may be.
It is important to specify that the planning / synchronization of the structures within the MF and ANAF regarding the guidance and assistance of taxpayers / payers in the field of information technology is performed by the National Center for Information (CNIF).
The guidance and assistance of taxpayers / payers in the field of information technology is provided by the National Center for Financial Information through the helpdesk service and the quality of TIC services.
In order for the fiscal authorities to provide guidance and assistance, taxpayers / payers present correctly and completely the situation for which they request guidance and assistance, the response to their requests producing effects within the limits and under the conditions established by the Fiscal Procedure Code.
According to article 6 of the CPF, the fiscal authorities is entitled to assess, within the limits of its attributions and competencies, the relevance of the fiscal facts by using the means of proof provided by law and to adopt the solution based on legal provisions and complete findings on all the edifying circumstances in question in relation to the moment of making a decision. In exercising its right of assessment, the fiscal authorities must take into account the opinion issued in writing by the competent fiscal authorities to the respective taxpayer / payer within the activity of assistance and guidance of taxpayers / payers, as well as the solution adopted by the fiscal authorities within an administrative act. fiscal or court, by a final decision, previously issued, for factual situations similar to the same taxpayer / payer. If the fiscal authorities finds that there are differences between the fiscal fact of the taxpayer / payer and the information taken into account when issuing a written opinion or a fiscal administrative act to the same taxpayer / payer, the fiscal authorities has the right to record the findings accordingly. with the real fiscal situation and with the fiscal legislation and has the obligation to mention in writing the reasons for which it does not take into account the previous opinion.
The fiscal authorities exercises its right of appreciation within the limits of reasonableness and equity, ensuring a fair proportion between the aim pursued and the means used to achieve it. Whenever the tax authority must set a deadline for the exercise of a right or the fulfillment of an obligation by the taxpayer / payer, it must be reasonable, in order to enable the taxpayer / payer to exercise his right or fulfill his obligation. The term may be extended, for justified reasons, with the consent of the head of the fiscal authorities.
According to the procedure, the opinion issued by the competent fiscal authorities is based exclusively on the factual situation described by the taxpayer / payer, is applicable to the operation described only insofar as it is affected to achieve a lawful and moral purpose and can produce effects only if observed the general principles of conduct in the administration of fiscal receivables and the application of the provisions of the fiscal legislation.
The procedure does not apply to:
- the petitions formulated based on the Government Ordinance no. 27/2002 regarding the regulation of the activity of solving the petitions, approved with modifications and completions by Law no. 233/2002, with the subsequent modifications, except for those having as object the guidance and assistance of the taxpayers / payers regarding the issues in the field of fiscal legislation, as well as the one in the field of information technology for which the provisions of this procedure are applicable. If the request has as object the guidance and assistance of taxpayers / payers regarding the issues in the field of fiscal legislation and the competent fiscal authorities cannot be identified, the structure within the MF / ANAF competent to receive the petitions formulated based on Government Ordinance no. 27/2002 is informed , approved with modifications and completions by Law no. 233/2002, with the subsequent amendments, which received the petition in order to inform the taxpayer / payer regarding the applicable procedure;
- requests regarding the fiscal policy received from other ministries, different public authorities or institutions (Government, Parliament, etc.), international bodies, trade unions or employers, requests made by the media and addressed to the Minister of Finance, the Secretary of State responsible for policy fiscal or communication and public relations department;
- the previous complaints formulated according to the Law of administrative contentious no. 554/2004, with the subsequent modifications and completions;
- proposals for amending and supplementing the normative acts in the field of fiscal legislation or other proposals regarding the fiscal policy;
- correspondence received by the MF from the competent fiscal authorities from other countries.
The guidance and assistance of taxpayers / payers consists in providing general information on how they should proceed in order to benefit from a tax right or to comply with a declaratory / payment and / or fiscal / accounting obligation.
We mention that, according to the procedure, the scope of the activity of guidance and assistance of taxpayers / payers includes the field of fiscal legislation, as well as the field of information technology.
Within the fiscal field, the scope of the activity of guidance and assistance of taxpayers / payers includes taxes, fees, social contributions and other fiscal receivables administered by ANAF, through the specialized structures with attributions of administration of fiscal receivables, including subordinated structures.
It is very important to emphasize that the guidance and assistance offered to taxpayers / payers does not include the provision of information that falls into one of the following categories:
- information of public interest requested based on Law no. 544/2001 regarding the free access to the information of public interest, with the subsequent modifications and completions;
- information that suggests or presents ways to optimize the tax burden;
- information contrary to fiscal secrecy;
- information requested during the period in which the taxpayer is subject to fiscal control and in connection with the taxes, fees, contributions and other revenues of the general consolidated budget that are subject to fiscal control;
- information related to the solution of some problems that are the object of some appeals formulated against the fiscal administrative acts;
- information related to the solution of some issues that are the object of disputes pending before the courts or on which criminal or disciplinary investigations are carried out;
- elaboration of accounting monographs requested by economic operators;
- information that does not fall within the competence of the MF and / or ANAF; h) press materials or for didactic use, such as, without being limited to, those for bachelor’s theses, research projects, masters, doctorates;
- other information whose provision is prohibited, according to the legislation in force.
Requests made by taxpayers / payers in order to provide guidance and assistance must include the identification data provided in Article 1 point 40 of the Fiscal Procedure Code, respectively the name and surname of the natural person or the name of the legal person / entity without legal personality, as appropriate , the fiscal domicile, as well as the fiscal identification code.
In the case of non-residents, the applications also contain the fiscal identification number assigned in the state of residence, the address from the state of residence and the identification data of the fiscal representative, if there is such a representative.
Guidance and assistance to taxpayers / payers in the field of tax legislation is provided by:
- a) DGAC, which methodologically coordinates the activity of guidance and assistance of taxpayers / payers in the field of fiscal legislation, at national level for the structures subordinated to ANAF;
- b) The General Directorate for the Administration of Large Taxpayers, hereinafter referred to as DGAMC, through the Large Taxpayers Assistance Service;
- c) the general regional directorates of public finances, hereinafter referred to as DGRFP, which coordinates the activity of guidance and assistance of taxpayers / payers in the field of fiscal legislation, at regional level;
- d) the structures subordinated to DGRFP, as follows:
- county administrations of public finances, hereinafter referred to as AJFP, administrations of sectors 1—6 of public finances, municipal, urban and communal fiscal services / offices, through services / offices / assistance compartments for taxpayers or services / offices / compartments with attributionsin the field of taxpayers’ assistance according to the organization and functioning regulation, as the case may be, for the taxpayers / payers under their administration;
- The fiscal administration for medium taxpayers of Bucharest, through the service / office / assistance department for taxpayers, for medium taxpayers from Bucharest;
- Fiscal administration for non-resident taxpayers, regarding any issues related to non-resident taxpayers / payers.
The activity of guidance and assistance of taxpayers / payers in the field of tax legislation, at the level of the entire country, is coordinated by ANAF, through DGAC, and at regional level, the activity of guidance and assistance of taxpayers / payers is coordinated by DGRFP, through services / taxpayer assistance offices / compartments.
The activity of guidance and assistance of taxpayers / payers in the customs field is performed by the General Directorate of Customs, according to the provisions of article 14 of Regulation (EU) no. 952/2013 of the European Parliament and of the Council of 9 October 2013 establishing the Customs Code of the Union, of articles 18 and 19 of the Regulation for the application of the Romanian Customs Code, approved by Government Decision no. 707/2006, with the subsequent modifications and completions.
The coordination of the guidance activity and the assistance of the taxpayers / payers regarding the use of the computer application “Excise Products Movement Control System” (EMCS) is carried out through the EMCS Helpdesk structure within the General Directorate of Customs.
Guidance and assistance procedure
In order to benefit from guidance and assistance, taxpayers / payers address requests regarding the fiscal issue, as well as the one in the field of information technology, as the case may be, to the competent fiscal bodies or CNIF, as the case may be, directly, through the legal representative or proxy or fiscal representative, according to the Fiscal Procedure Code or the Fiscal Code, as the case may be.
In the situation where the request is formulated by a proxy / fiscal representative, he has the obligation to present the identification data of the person he represents.
The requests addressed by the taxpayers / payers directly to other structures within ANAF or MF are considered to be addressed erroneously and are sent by them, within 5 working days, for solution, to the competent fiscal authorities, the taxpayer being duly informed in this respect.
The requests received by the structures within ANAF, other than those competent for the administration of the fiscal receivables due by the taxpayer / payer, will be sent within 5 working days by them for settlement, to the competent fiscal authorities
Guidance and assistance provided directly at the headquarters of the competent fiscal authorities:
The guidance and assistance provided directly at the headquarters of the fiscal body competent with the administration of fiscal receivables is performed by the services / offices / compartments within the DGAMAC structures or the DGRFP subordinate structures. In order to benefit from guidance and assistance in letter format, taxpayers / payers may address one or more requests to the competent structure, according to the rules established according to this procedure.
The competent structures may request the taxpayers / payers to communicate information, explanations, as well as the presentation of documents necessary to formulate answers to their requests.
The term for sending the answer by the taxpayers / payers is 15 days from the communication of the request for the provision of information, explanations or documents. If the taxpayers / payers do not comply with this request, it is closed.
Guidance and assistance provided by e-mail
In order to benefit from guidance and assistance, in writing, by e-mail, the taxpayers / payers fill in the electronic form on the ANAF portal, obligatorily entering all the identification data.
The requests received through the electronic form are solved by the competent structures or by CNIF, as the case may be.
The answers to the taxpayers ‘/ payers’ requests are communicated to them in electronic format.
Guidance and assistance through the “Virtual Private Space”
Taxpayers / Payers of individuals, legal entities or other entities without legal personality, registered in the “Virtual Private Space”, may address, directly or through their representatives or proxies, requests for guidance and assistance in the field of tax legislation, as well as in the field of information technology by accessing the contact form within this service.
In order to address requests for guidance and assistance, persons must identify themselves using the means of identification provided by the Order of the Minister of Public Finance no. 660/2017 on the approval of the Communication Procedure by electronic means of remote transmission between the Ministry of Public Finance / central fiscal body and individuals, legal entities and other entities without legal personality, with subsequent amendments and completions.
The answers to the requests addressed by taxpayers / payers are communicated by the structures within the competent central fiscal body or by CNIF, as the case may be, in electronic format through the same service.
Guidance and telephone assistance
In order to benefit from guidance and assistance by telephone, except for the assistance in the accounting field, the taxpayers / payers address the call-center.
By call-center is meant the Central Telephone Assistance Service for taxpayers – call center within the DGAC and the structures connected by it.
The unique telephone number assigned to the guidance and assistance of taxpayers / payers is mediated through the ANAF portal and / or through other available means.
In the conditions when during the telephone conversation it is found that the requested fiscal and / or non-fiscal problem or the technical aspects presented have a high degree of complexity and difficulty or the answer is not found, explicitly, in the databases specific to ANAF assistance activity or in the legal regulations, the taxpayer / payer is instructed to request guidance and assistance through the other modalities provided in this procedure.
If during the telephone conversation it is found that in order to fulfill the fiscal obligation the taxpayer / payer needs assistance in order to access some services available on the ANAF website, he is directed to contact the call center through the chat service available on ANAF website. In this sense, the taxpayer / payer completes the identification data requested by this service.
Legal basis:
- MF Order no. 1233/2021 for the approval of the Procedure for guiding and assisting taxpayers / payers, granted by the National Agency for Fiscal Administration, and for methodological coordination of the unitary application of fiscal and procedural fiscal legislation carried out by taxpayer assistance structures , as well as in the field of information technology;
- Fiscal Procedure Code of 2015 (Law no. 207/2015), with subsequent amendments and completions;
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