Monitorul Oficial al Romaniei No 254 of 8 May 2013 has published Order No 467 of the President of the National Tax Administration Agency of 22 April 2013, regarding conditions and procedures for the suspension of tax inspection.
This Order abrogates the provisions of Order No 14 / 2010 of the afore said President on the same subject-matter, commencing being applied from the date of its publication in Monitorul Oficial (i.e. 8 May 2013).
The new Order resumes mostly the conditions and reasons for the suspension of tax inspection laid down in the former Order, also introducing new provisions such as: postponement of inspection for the rendering of a final and irrevocable court judgement or for the performance of verifications of the other members of the VAT group.
The Order also specifies the procedure whereby the proposal for the suspension of tax inspection is approved, as well as the conditions under which tax inspection may be resumed. Such conditions are related to the reason which has initially led to suspending the inspection.
The Order also includes transitory provisions regarding tax inspections that have been suspended under the former Order, which may be resumed in compliance with the new regulations.
TAX ALERT by Mazars Consulting / MAZARS ROMANIA
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