Amendment to the Tax Code and to the Tax Procedure Code

In the Official Gazette of Romania, part I, no. 151 of 28 February 2014, the Government Emergency Ordinance no. 8/2014 on the amendment and addition to certain regulatory documents and other fiscal-budgetary measures has been published.

The Emergency ordinance brings important amendments to the Tax Code and to the Tax Procedure Code, establishing mainly, the drop of the interests of delay for not paying the tax liabilities, the elimination of the liability to certify the annual income tax statements which shall become optional for taxpayers. The regulatory document also includes the special provisions regarding the VAT refund, the amendment to the procedure on the access to the profession of tax advisor, the procedure of spreading the budgetary claims payment, establishing also that the tax authorities might use as means of proof data stored on any type of servers and audio-video recordings.

Therefore, among other amendments, the regulatory document repeals the provisions from the Tax procedure code which provided that, as of 1st January 2014, the annual income tax statements of taxpayers must be certified by a tax advisor.

Instead, according to the provisions of the new regulatory document, the taxpayers may opt for certifying the tax statements, before their submission to the tax body by a tax advisor. Certifying the tax statements by a tax advisor represents a criterion of evaluation in the risk analysis performed by the tax body in order to select the taxpayers for the fiscal inspection.

In order to allow the advisors to certify the tax statements, there have been included in the Emergency Ordinance also amendments to the Government Ordinance no. 71/2001 on organizing and exercising the tax consultancy activity.

The regulatory document amends also the provision from the Tax procedure code referring to the means of proof. To this end, it is provided that the tax authorities may use as means of proof any element serving to the ascertainment of a state of fiscal fact, including audio-video recordings, data and information kept in any kind of storage medium, as well as other material means of proof which are not forbidden by law.

A distinct title entitled “anti-fraud control” through which the rules on the operational and unannounced control are established is added in the Tax procedure code.

The regulatory document reduces also the level of interest of delay for not paying the tax liabilities on time, to 0.03% for each day of delay in comparison to the current one, 0.04%.

Regarding the garnishing order, it is provided that the garnishment cannot be introduced before the completion of a 30-day period as of the date of communicating the call.

The regulatory document comprises also special provisions regarding the VAT refund, specifying that, by exception from the rule according to which the VAT refund is made only after the effectuation of the tax control, in case of receivable VAT with the option of reimbursement for which the amount requested at reimbursement is up to 45,000 lei, the tax body refunds the fee after performing the fiscal inspection.


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