The list of risk sub-criteria considered by the tax authority when determining a taxpayer’s tax risk class has been approved.
The fiscal risk sub-criteria, developed on the basis of the general risk criteria, are as follows:
a). For the criterion pertaining to fiscal registration, sub-criteria have been introduced covering:
– non-registration for the purpose of the declaration and payment of tax obligations (e.g. for VAT, corporate income tax, micro-enterprise tax, social contributions, etc.)
– non-registration for tax purposes in the case of the carrying out of activities, the obtaining of income, and other situations provided for by law for which tax registration is mandatory.
b). For the criterion pertaining to the submission of tax returns, sub-criteria on late submissions/non-submissions/erroneous submissions of tax returns have been defined.
c). As regards the reporting level, sub-criteria are introduced covering:
– inconsistencies or discrepancies between the data contained in tax returns and the data contained in other legally required forms submitted by the taxpayer as well as information transmitted by third parties
– incorrect declarations of the rate and amount of taxes, duties, and contributions by the taxpayer
– the reduction of profitability.
d) For the criterion pertaining to the fulfillment of payment obligations to the general consolidated budget and to other creditors, sub-criteria are established for the late payment/non-payment of tax obligations and the insolvency of taxpayers.
In addition, for each of the general tax risk criteria mentioned above, the risks associated with shareholders/associates/directors/other persons are also taken into account.
Source: Order no. 2017 issued by the president of the National Agency of Fiscal Administration regarding the approval of the sub-risk criteria developed based on the general criteria provided for under art. 7 para. (7) of Law no. 207/2015 regarding the Fiscal Procedure Code, published on 17 November 2022
