Tax Flash No. 13/2017

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Order no. 2927/2017 regarding the procedure and conditions for approving the transfer of the amounts from the VAT account was published in the Official Gazette 813/2017

The Order introduces the following:

  • The procedure for approving the transfer of the amounts from the VAT account, out of which we mention the following aspects:
    • the requests for approving the transfers are referring to the cases specifically provided, such as errors occurred within the payment process, amendments of the invoices or adjustments of the taxable base, the transfer within the current account, under the mentioned provisions, as well as the transfer of the amounts representing VAT paid in cash or with the credit card from the current bank account;
    • the request for approving the transfers and the related justifying documents, confirmed with the original, will be submitted either by electronic means (on e-guvernare portal) or on paper at the registry of the competent tax authority or by post, with confirmation of receipt;
    • the Order provides for the justifying documents to be attached to the request depending on the nature of the amounts claimed for being transferred from the VAT account, such as: bank account statements, invoices, agreements and any other documents that reflects the nature of the respective amounts falling under the categories mentioned by Government Ordinance no. 23/2017;
    • the term for solving the request is of 3 working days as of its submission date to the competent tax authorities. The term can be extended in case the tax audit authorities consider necessary the hearing of the taxpayer, as well as the submission of additional documents/information. The term would be extended with the period comprised between the date of communicating the invitation to the taxpayer and the date of the meeting with the tax authorities;
    • after the analysis of the documentation, the tax authorities issue the resolution Report regarding the request for approving the transfer of the amounts from the VAT account, based on which the resolution Decision regarding the request for approving the transfer of the amounts from the VAT account is issued, comprising the requested amount, the amount approved to be transferred and, as the case, the rejected amount, and it will be communicated to the taxpayer in two originals, one of such being addressed to the credit institution/the state Treasury;
    • the taxpayers may challenge the resolution Decision regarding the request for approving the transfer of the amounts from the VAT account within the legal term of 45 days as of the date of its communication.
  • The Model and content of the Request for approval, as well as the documents issued by the tax authorities during the resolution procedure of the requests for approving the transfer of the amounts from the VAT account are provided.

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