Tax Flash No. 13/2013

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Order 378/2013 amending and completing the Instructions for the application of Title IX of Ordinance 92/2003 regarding the Fiscal Procedure Code, approved by
Order 2137/2011, was published in Official Gazette 199/2013

We hereby mention the main amendments and completions:

  • In cases where a taxpayer challenges a tax audit report without contesting the related taxation decision, the tax authority who has issued the tax audit report will have the competence to settle the appeal.
  • An appeal may be withdrawn wholly or partially (the previous regulations referred only to the possibility to withdraw the entire appeal).
  • New types of tax administrative acts were mentioned for the purpose of establishing the competence for the settlement of the related appeals.

Order 339/2013 approving the Procedure of registration by default in the Registry of taxable persons applying the VAT cash deferment system and the Procedure of deregistration by default from the Registry of taxable persons applying the VAT cash deferment system, as well as the model and content of certain forms was published in Official Gazette 203/2013

The order brings clarifications regarding the procedure for the registration / deregistration by default of the taxable persons who did not submit the notification (Form 097) for the registration / exit in / from the Registry of taxable persons applying the VAT cash deferment system.

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