Procedure for administering tax liabilities due from PF engaged in economic activities (1)

In the Official Gazette (Part I) no. 1225 of December 23, 2021 was published the ANAF Order no. 2021/2021 on the competence to administer the fiscal obligations owed by natural persons who carry out economic activities independently or exercise free professions.

We mention that the new provisions will enter into force starting with January 1, 2022 We remind you that by Government Order 11/2021 a series of amendments and completions were made to Law no. self-employed or self-employed.

Therefore, the intention of the legislator, as it results from the Substantiation Note of the normative act specified above, was to establish the competence to administer the fiscal obligations owed by the natural persons who carry out economic activities independently or exercise free professions in charge of the authority.

Territorial tax where they have their domicile as a natural person.

Thus, with the appearance of the Order 2021/2021, a better communication was created with the taxpayer – the natural person, in the sense that in all fields of activity of the A.N.A.F., except for the fiscal registration, it will be administered by a single fiscal authority.

The main ideas contained in the Order ANAF no. 2021/2021:

  • The competence to administer the fiscal obligations due to the natural persons who carry out economic activities independently or exercise free professions, according to the law, belongs to the central fiscal authorithy in whose territorial radius the fiscal domicile of the natural person is established, established according to the provisions of Article 31 paragraph (1) letter a) of Law no. 207/2015 on the Fiscal Procedure Code, with subsequent amendments and completions (the address where they have their domicile, according to the law, or the address where they actually live, if it is different from the domicile);
  • In case of change of the fiscal domicile of the natural person, the competence to administer the fiscal obligations due by the natural persons who carry out economic activities independently or exercise free professions is modified with the date of the modification of the fiscal domicile of the natural person;
  • Approval of the Procedure for the administration of fiscal obligations due by natural persons who carry out economic activities independently or exercise free professions, provided in the annex that is an integral part of this order.

The procedure for administering the fiscal obligations due to PF who carry out economic activities independently or exercise free professions:

  1. Fiscal registration procedure

Pursuant to ANAF order No 2021, the central tax authority within whose territory the natural person is resident for tax purposes shall be responsible for the registration of natural persons who are self-employed or are engaged in a free-trade activity and who apply for tax registration after 1 January 2022, Established pursuant to Article 31 paragraph 1 letter a) of the Fiscal Code

In the case of natural persons who carry out economic activities independently or exercise free professions who have the obligation to register in the trade register, the initial fiscal registration is made according to the special law.

Competence for the initial fiscal registration of the secondary offices with at least 5 employees for the respective secondary office, for which the individuals who carry out economic activities independently or exercise free professions have the obligation to request the fiscal registration as payers of income tax from salaries, according to Law no. 273/2006 regarding the local public finances, with the subsequent modifications and completions, belongs to the central fiscal authorithy in whose territorial radius the secondary headquarters is located.

Competence for the administration of fiscal obligations due to secondary offices with at least 5 employees for the respective secondary headquarters, for which taxpayers have the obligation to request fiscal registration as payers of income tax from salaries, according to Law no. 273/2006 on local public finances, with amendments and the subsequent completions, belongs to the fiscal authorithy in whose fiscal record is the fiscal domicile of the natural person, established in accordance with the provisions of article 31 paragraph (1) letter a) of the Fiscal Procedure Code.

Natural persons who carry out economic activities independently or exercise free professions declare the secondary offices with less than 5 employees at the fiscal authorithy in whose fiscal record is the fiscal domicile of the natural person, established in accordance with the provisions of article 31 paragraph (1) letter a) of the Fiscal Procedure Code.

The fiscal registration certificate of the natural persons who carry out economic activities independently or exercise free professions shall enter their fiscal domicile, established in accordance with the provisions of article 31 paragraph (1) letter b) of the Fiscal Procedure Code.

B. Declarative obligations

Starting with 2022, the tax returns and informative declarations of the natural persons who carry out economic activities independently or exercise free professions are submitted to the central fiscal authorithy in whose territorial area the fiscal domicile of the natural person is located, established in accordance with the provisions of article 31 paragraph (1) letter a) of the Fiscal Procedure Code

C. Settlement of returns with negative amounts of VAT with a refund option

Reimbursements with negative amounts of VAT with the option of reimbursement submitted by natural persons who carry out economic activities independently or exercise free professions are settled according to the legal provisions in force, applicable to the settlement of returns with negative amounts of VAT with reimbursement option.

D. Requesting documents by individuals who carry out economic activities independently or exercise free professions

The request for the documents by the natural persons who carry out economic activities independently or exercise free professions is made by request addressed to the competent fiscal authorithy, as follows:

a) registration at the registry of the competent fiscal authorithy;

b) transmission by mail;

c) transmission by other means, including by electronic means of remote transmission.

E. Communication of documents to natural persons who carry out economic activities independently or exercise free professions

The communication of the documents to the natural persons who carry out economic activities independently or exercise free professions is done as follows:

  1. at their fiscal domicile, by remittance, under signature;
  2. transmission by post, by registered letter with acknowledgment of receipt;
  3. by other means, including by electronic means of remote transmission

F. Procedure for payment of tax obligations

According to the procedure, the payment of fiscal obligations representing taxes, fees, contributions and other budgetary revenues, including the tax on income from salaries related to the activity of secondary offices, is made by individuals who carry out economic activities independently or exercise free professions and / or offices. their secondary, as the case may be, to the unit of the State Treasury which serves the competent fiscal authority

In the event that a natural person who carries out economic activities independently or exercises free professions pays the income tax due to his secondary office, the payment documents are drawn up separately and must include the following information:

  1. a) the fiscal identification code and the name of the person who makes the payment, respectively the natural person who carries out economic activities independently or exercises free professions who established the secondary headquarters – as payer;
  2. b) the fiscal identification code of the secondary office for which the payment is made – as beneficiary.

From the income tax collected to the state budget in the previous month, the unit of the State Treasury that serves the competent fiscal authorithy transfers monthly, according to the legal provisions in force and the specifications of the Ministry of Finance, the broken down quotas provided by law due to local budgets:

  1. for natural persons who carry out economic activities independently or exercise free professions in Bucharest and for their secondary offices that carry out their activity in Bucharest: to the local budgets of the sectors of Bucharest and to the budget of Bucharest;
  2. for natural persons who carry out economic activities independently or exercise free professions, other than those provided in letter a), as well as for their secondary offices that carry out their activity in counties, including Ilfov county: to the local budgets of communes, cities, municipalities and local budgets of the counties on whose territory the fiscal domicile is the natural persons who carry out economic activities independently or exercise free professions or carry out their activity the secondary offices, as the case may be.

The operations described above are performed in a computer system, based on the accounting note.

G. The fiscal control procedure for natural persons who carry out economic activities independently or exercise free professions

According to the Procedure published by ANAF Order no. 2021, the fiscal control activity is carried out based on the provisions of Title VI “Fiscal Control” of the Fiscal Procedure Code.

The fiscal control actions for the natural persons who carry out economic activities independently or exercise free professions are carried out by the personnel with fiscal inspection attributions within the competent fiscal authorithy for the administration of the fiscal obligations due by the natural persons who carry out economic activities independently or exercise free professions, according to the law.

Exceptionally, based on the provisions of Article 120 paragraph (2) of the Fiscal Procedure Code, fiscal control actions may be carried out on natural persons who carry out economic activities independently or exercise free professions and by other fiscal inspection structures, by delegation competent. Fiscal inspection actions for which fiscal inspection notices were communicated in order to carry out the fiscal inspection to the natural persons who carry out economic activities independently or exercise free professions and which were not started until the deadline for handing over the fiscal file to the authorithy competent for the administration of fiscal obligations due to them is carried out by the fiscal inspection authorities that issued the fiscal inspection notices, which request, until the start of the fiscal inspection, delegation of competence from the fiscal authorithy that has the competence to administer the taxpayer and to whom his fiscal file was handed over. The fiscal inspection action will be started only after receiving the delegation of competence.

Actions for which service orders have been issued, in order to carry out the unannounced control of natural persons who carry out economic activities independently or exercise free professions and which have not been started until the deadline for handing over the tax file to the competent fiscal authorithy for the administration of the fiscal obligations due to them, will be eliminated from the activity program of the structure that issued the service order, following that all the documentation that was the basis of the decision to carry out the unexpected control will be sent, based on the delivery report -receipt, to the new fiscal authorithy competent for the administration of the fiscal obligations due to the natural persons who carry out economic activities independently or exercise free professions, which as a result of their own analyzes will decide if it is necessary to start the unexpected control.

Documentary verification actions, for which it was proceeded, until the deadline for handing over the tax file to the new fiscal authorithy competent for the administration of fiscal obligations due to individuals carrying out economic activities independently or exercising free professions, when sending the invitation for hearing , respectively the taxpayer’s hearing was carried out, they will be finalized by the fiscal authorithy that initiated them.

For the documentary verification actions, for which the invitation for the hearing was not sent, respectively the taxpayer’s hearing was not carried out until the term mentioned above, the entire documentation will be handed over, based on the handover-receipt report, to the new authority competent for the administration of fiscal obligations owed by natural persons who carry out economic activities independently or exercise free professions, who will analyze the received documentation and will decide on the initiation of a new documentary verification action, by carrying out the actions and drawing up the documents provided by the procedure. corresponding to.

The fiscal control acts concluded following the fiscal inspection and documentary verification actions, accompanied, as the case may be, accompanied by the administrative-fiscal act issued by the structures that will conclude the fiscal inspection and documentary verification actions, are sent to the competent fiscal authorithy for administration of tax obligations due to natural persons who carry out economic activities independently or exercise free professions, according to the law.

The actions of fiscal inspection or unannounced control initiated, according to the law, by the fiscal inspection authorities at the natural persons who carry out economic activities independently or exercise free professions and which were not completed until the term of handing over the fiscal file at the fiscal authorithy competent for the administration of the fiscal obligations due to them will be finalized by the fiscal inspection authorities that initiated them. In the sense of the specified, an action of fiscal inspection or unexpected control is considered initiated if the fiscal control team presented itself to the verified taxpayer and the start date of the fiscal inspection / unexpected control was established, according to the law.

The control act concluded following the fiscal inspection or unexpected control action, accompanied, as the case may be, by the issued administrative-fiscal act, shall be sent to the competent fiscal authorithy for the administration of fiscal obligations due by individuals carrying out economic activities independently or exercising free professions, according to the law.

The appeals formulated to the concluded administrative-fiscal acts are submitted to the central fiscal authorities issuing the contested administrative-fiscal acts. These appeals, accompanied by the appeal file, as well as by the report with settlement proposals prepared by the issuing central fiscal authorithy, will be sent for settlement to the competent authorithy on the date of filing the appeal, according to the law.

H. Guidance and assistance procedure for natural persons who carry out economic activities independently or exercise free professions

The guidance and assistance of natural persons who carry out economic activities independently or exercise free professions is carried out according to the provisions of the MoF Order no. methodological coordination of the activity of unitary application of the fiscal and procedural fiscal legislation carried out by the taxpayer assistance structures, as well as in the field of information technology

I. The procedure for monitoring the observance of the payment facilities in progress granted to natural persons who carry out economic activities independently or exercise free professions

In the case of natural persons who carry out economic activities independently or exercise free professions, the monitoring of the manner of observing the payment facilities granted on the basis of the normative acts in the matter is performed by the competent fiscal authority

The administrative act by which it is communicated to the natural persons who carry out economic activities independently or exercise free professions the modification / loss / maintenance of the validity of the payment facility is issued by the competent fiscal authorithy, which undertakes the necessary measures for the application of the legislation.

Legal basis:

ANAF Order no. 2021/2021 regarding the competence to administer the fiscal obligations due by the natural persons who carry out economic activities independently or exercise free professions;

Fiscal Procedure Code of 2015 (Law no. 207/2015), with subsequent amendments and completions.