In the Official Gazette of Romania, Part 1, no. 259 of the 17th of April 2015 was published the Order of the president of the National Agency of Fiscal Administration no. 863/2015 for the approval of the model and the content of ”The decision of reexamination” form.
The document approves the model and content of ”The decision of reexamination” form.
Taking into account the previsions of ”The decision of reexamination” form, the reexamination of a certain fiscal period is necessary, this procedure being carried out by the leader of the fiscal inspection, as a result of the appearance of new data, unknown to the fiscal inspectors at the moment when the verifications took place, data which could influence the results.
The form has to be filled in if the conditions set out in art. 1051 par. 3 of the Code of fiscal procedure are fulfilled, on the basis of some information and documents, which were obtained as a result of a number of crossed verifications, either unannounced or communicated to the fiscal organs by the organs of criminal prosecution, which could alter the results of previous fiscal inspection.
The reexamination decision is to be communicated to the tax-payer 30 days before the beginning of the fiscal inspection or 15 days in advancement in the case of the rest of the tax-payers.
:: The Source: JURIDICE.ro
