Tax Flash No. 12/2013

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Law 50/2013 modifying Law 241/2005 regarding fiscal evasion was published in the Official Gazette 146/2013

The punishment for certain crimes was significantly increased, as follows:

  • for the crime of not recreating, whether intentionally or due to negligence, within the set deadline, the accounting documents that had been destroyed, the punishment is changed from fine to imprisonment from 6 months to 5 years;
  • for the following crimes, the punishment is increased from fine or imprisonment from 6 months to 3 years to imprisonment from 1 to 6 years:
    • a person’s unjustified refusal to provide the competent authorities with the documents and goods asked, for the purpose of preventing accounting, fiscal or customs verifications, within the set deadline;
    • preventing the competent authorities from entering offices, buildings or land for the purpose of performing accounting, fiscal or customs verifications;
    • holding and not remitting within 30 days from due date, the taxes or contributions withheld.
  • for committing the actions expressly specified in the law (e.g. hiding the good or the taxable source, recording expenses that are not based on real operations, omitting to record earned income etc) for the purpose of avoiding fulfillment of the fiscal obligations, the limit of the punishment provided by law (i.e. imprisonment between 2 and 8 years) is increased by 5 years for damage exceeding EUR 100,000 and by 7 years for damage exeeding EUR 500,000.

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