Tax Flash No. 14/2013
Order 467/2013 regarding the conditions and procedures for the suspension of the tax audit was published in Official Gazette 254/2013
The Order replaces Order 14/2010 regarding the conditions and procedures for the suspension of the tax audit. Hence, additional grounds that may lead to such a suspension are introduced, as follows:
- in order to solve appeals against a fiscal administrativ act previously issued for the same taxpayer, that can affect the results of the on-going tax audit;
- in order to request information or documents from other institutions or third parties, or in order to finalise other tax audit procedures at the level of the same taxpayer, that can affect the results of the on-going tax audit;
- if on the date specified for the start of the tax audit, the taxpayer’s fiscal representative is not present at the venue and has not designated an empowered person to represent the company in relation to the tax authorities;
- in order to perform fiscal verifications at the level of the other members of the fiscal group etc.
Also, specific provisions are introduced regarding the recommencement of the tax audit, depending on the reason that caused its suspension.