Tax Flash No. 10/2017

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Ordinance no. 30/2017 for amending and completing Law no. 207/2017 regarding the Fiscal Procedure Code was published in the Official Gazette 708/2017

The main amendments are included below.

  • The taxpayer/payer is not liable to submit the application for amending the tax domicile when changing the domicile or registered office which represent also the tax residence.
  • Notaries public and bailiffs have been excluded from the category of persons who may refuse to provide information obtained in the course of their work.
  • Upon the request for opening a bank account or for the rental of a safe deposit box, credit institutions submit to the central tax authority the application for the assignment of the tax identification number, respectively the tax registration code, for non-resident individuals or legal entities that do not have a tax identification code.
  • This provision applies from 1 January 2018.
  • A tax audit and an unannounced audit of the same taxpayer can be carried out simultaneously only if other procedures require findings regarding transactions and tax obligations subject to another ongoing tax audit. In this case, the duration of the unannounced audit is not included in the calculation of the tax audit duration.
  • The preliminary documentary tax audit is eliminated from the preliminary activities carried out by the tax authority for auditing individuals.
  • The tax audit carried out by the tax authorities may also include prevention and compliance actions.
  • The payment term of the tax obligations established by the tax authority via a tax decision, issued based on a tax return which includes the taxable incomes and goods, transmitted after the expiry of the payment terms mentioned by the law, is 5 days from the communication date of the tax decision (as long as the tax returns are submitted by the deadline mentioned by the law).
  • As of 1 January 2018, the single account will also be used for the payment of the tax obligations administered by the local tax authorities – the types of tax obligations payable to the single account will be established through a separate regulation.
  • The competent tax authority communicates to the debtor the manner in which the tax liabilities have been settled if the debtor submits a request to the competent tax authority.
  • The late payment penalty does not apply for the main tax obligations for which the non-declaration penalty is due.
  • Amendments and clarifications are brought regarding the rescheduling of tax debts, such as:
    • the tax authority may approve, upon request, a different schedule for the rescheduled rates based on the specific activity and financial capacity of the tax payer
    • perishable goods cannot represent guarantees
    • provisions regarding the reconstitution of guarantees are introduced
    • the payment term of the tax liabilities unsettled upon the communication date of the decision regarding the rescheduling of tax debts, which are not subject to the rescheduling, is prolonged to 180 days from the communication date
    • the decision regarding the rescheduling of tax debts is amended, upon the request of the debtor, in case tax administrative acts related to the tax debts subject to the rescheduling are canceled or annulled
  • The letter of guarantee issued by a non-banking financial institution registered within the National Bank of Romania’s books for the issue of guarantees is included in the category of guarantees that can be set up according to the law.
  • Enforced execution in respect of tax receivables established by a decision issued by the competent tax authority is suspended or does not start if the debtor notifies the tax authority in respect of the intention to submit a letter of guarantee/collateral insurance policy (the letter of guarantee/collateral insurance policy should be submitted within 45 days from the communication date of the decision).
  • Provisions on mutual assistance in the recovery of claims, based on European regulations and international conventions to which Romania is a party, are introduced.
  • Starting 1 January 2018, the failure to submit in due time the questionnaires for determining the residence of the individual on arrival/departure to/from Romania represents contravention and is sanctioned with a fine between 50 and 100 lei.

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