Amendment to the Fiscal Procedure Code

8. September 2022 | Reading Time: 2 Min

  • The fiscal administrative act issued and transmitted by the tax authorities by electronic means (e.g. via Virtual Private Space) is deemed to have been communicated on the date when the document is made available to the taxpayer (previously, a period of 15 days from the date of transmission of the documents was applied).
  • The Ministry of Finance will assign a tax identification number and register for tax purposes non-resident natural persons in the capacity of founders, shareholders, associates or administrators of a company that has applied for registration with the Trade Registry, except for cases in which they are already registered for tax purposes and communicate this fact to the Romanian Trade Register no later than the day after the company’s registration. Previously, the obligation to communicate the fact of tax registration was not provided for in the legislation.
  • The reserve of subsequent verification will be revoked only where the statute of limitations period on the the right to establish tax claims has expired or where the tax situation has been subject to an audit by the tax authorities for which a tax audit report/verification report and tax decision was issued.
  • The duration of the tax inspection for non-resident taxpayers is set at 180 days.
  • After notifying the criminal investigation bodies, the tax audit will cease only for those obligations deemed to constitute criminal offences (and which were reported to the competent tax authority), respectively only for the fiscal periods that were the subject of the notification.
  • Moreover, the new amendments also introduce the obligation of the central tax authority and the local tax authority to publish on their websites a list of taxpayers who have declared and paid their fiscal obligations on time and who have no outstanding obligations. This list will be published quarterly by the final day of the first month of the quarter following the reporting quarter.

These changes come into effect on 3 September 2022.

Source: Ordinance no. 31 on the amendment and supplementation of Law no. 207/2015 on the Fiscal Procedure Code, in the form published on 31 August 2022

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