The approval of forms used in the tax audit of individuals

In the Official Gazette of Romania, Part I, no. 255 of May 8th, 2013 was published the  Order no.393/2013 of the President of the National Agency for Fiscal Administration regarding the approval of pattern and content of forms and documents used in order to verify individuals.

The normative act approves the pattern and content of forms, reports and decisions drawn up in the activity of tax audit of individuals, as follows:
– Tax audit notice;
– Order of Service;
– Explanatory Note;
– Minute of the meeting;
– Notice of restoring tax audit;
– Decision to suspend tax audit;
– Decision to cease the tax audit procedure;
– Decision to impose additional income tax by checking personal tax situation;
– Tax audit report prior documentary;
– Tax audit report;
– Invitation;
– Verbal process;
– Verbal process for lifting up / refunding documents.

>> The source: JURIDICE.ro

Adina OPREA

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