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Further amendments to the fiscal procedure Code

The most important changes:

1. The date of the  filing of the declaration by electronic means on the e-Romania portal is its registration on the portal as result of an email sent by the trading system of information, provided validation of the contentof the Declaration. If the statement is not valid, the date of declaration is the mandate as stated in the email.

Notwithstanding the above provisions, in case the tax return was filed by the deadline, and the electronic message sent by the trading system of data that has not been validated following the detection of errors in filing , the date of the declaration is given by the original message if the taxpayer submits a statement valid until the last working day of the same month.

2. The correlation of the fiscal procedure Code provisions on the payment by a person other than the debtor with the new Civil Code. Thus, in case payment is made by a person other than the debtor, the provisions of art. 1472 and 1474 of Law no. 287/2009 of the republished civil Code apply accordingly.

3. It introduces an exception to the order of extinction if any fines, and if additional tax liabilities established by the tax inspection authorities, determined that priority goes off duty or penalty tax that the taxpayer chooses. These provisions shall apply as from 1 November 2012.

4. Insertion of a new article on suspended enforcement in the submission of a letter of guarantee.

Thus, if tax appeals against administrative acts that established tax receivables enforcement is suspended or not started for disputed tax liability if the taxpayer filed with the tax authority a letter of guarantee from the disputed tax liabilities. Valid bank letter of guarantee must be at least 6 months from date of issue.

In case the validity period of the letter of guarantee appeal is rejected, in whole or in part, the tax warrant executed in the last day of validity if all the following conditions:
– Taxpayer pays tax liabilities for which reject the appeal;
– Taxpayer does not submit a new letter of guarantee;
– The court has not ordered by court enforceable under suspension of operation of the tax administrative litigation law adminsitrativ no. 554/2004.

The letter of guarantee remains without cause in the following situations:
– The appeal was allowed in full;
– Court admits, through enforceable decision, the taxpayer’s request for suspension of the fiscal administrative act according to Law no. 554/2004.

>> The source: JURIDICE.ro

Diana STOICA

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