In The Official Gazette of Romania, Part I, no. 236 dated April 24th , 2013 was published the Order no. 450/2013 released by President of the National Agency for Fiscal Administration, regarding the approval of guidelines for the application of Title IX from the Government Ordinance no. 92/2003 regarding the Fiscal Procedure Code.
The normative act approves guidelines for the application of Title IX of G.O. 92/2003 regarding the Fiscal Procedure Code, with respect to the solving of complaints filed against fiscal-administrative acts.
The instructions provide details on how to apply the provisions of articles 205-218 from Title IX of the Fiscal Procedure Code, relating to:
– the possibility of contesting the fiscal-administrative act;
– the form and content of the complaint;
– the deadline for submitting the complaint;
– the withdrawal of the complaint;
– the competent authority;
– the settlement decision;
– the form and content of the settlement decision;
– introduction of other persons in the settlement procedure;
– solving the complaint;
– the suspension of the procedure for administratively solving the complaint;
– solutions on the complaint;
– rejecting the complaint for failure to comply with procedural requirements;
– notifying the decision and the mean for reviewing the decision.
The normative act also contains instructions for straightening the material errors in settlement decisions and also on the publishing of settlement decisions.
>> The source: JURIDICE.ro