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Competent tax audit exercises for the Direction of Fiscal Verifications

The Official Gazette of Romania, Part I, no 654 from the 14th of September 2012, has published the Order of the President of the National Agency for Fiscal Administration no.1352/2012 on the establishment of competent tax audit exercise for the verification of taxes.

The order clarifies the issues regarding the exercise of powers of tax audit by the tax verifications made by the Direction of Fiscal Verifications-ANAF.

Therefore, the verification states that the Direction of Fiscal Verifications is one of the competent structures in exercising the partial tax audit on obligation to establish,withhold and pay income tax as is required by law, from all persons, regardless of their organizational form, on the entire territory of the country, according to Title VII of the Ordinance no.92/2003 on the Fiscal Procedure Code.

>> The source: JURIDICE.ro

Diana STOICA

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