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The main amendments to the Romanian Fiscal Procedure Code, starting from January 1, 2021 | News Flash

January 7, 2021
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In the Official Gazette no. 1266 was published Law no. 295/2020 for the amendments to the Romanian Fiscal Procedure Code and completion of Law no. 207/2015 on the Fiscal Procedure Code, as well as the approval of some fiscal measures.

The fiscal administrative act becomes null if:

  • The fiscal body does not present arguments for which it does not take into account the previous opinion issued in writing or the solution adopted by the fiscal body or by the court presented by the taxpayer;
  • The body does not respect the considerations of the decision to settle the appeal in case of issuing the new fiscal administrative act;
  • The fiscal inspection report and the taxation decision or the decision not to modify the tax base, respectively the verification report and the taxation decision are issued by the fiscal body after exceeding the maximum duration provided by law for carrying out the fiscal inspection;
  • The fiscal body delivers the report of fiscal inspection, verification of the personal fiscal situation and taxation decision, the decision to modify the tax bases, the decision not to modify the tax bases, the decision to regularize the situation or the decision to terminate the verification procedure of the personal fiscal situation when findings are made in connection with the commission of certain deeds provided by the criminal law in connection with the means of proof regarding the establishment of the tax base/customs value that are the object of the fiscal inspection/customs control.

Therefore, a new situation arises, in which the prescription term is suspended, respectively for the period between the date of communication to the criminal investigation bodies of the documents provided by the law and the date of the final solution of the criminal case.

The right of the taxpayer to be informed about any other means of proof obtained by the fiscal body is implemented, as a result of the actions that constituted the causes for the suspension of the fiscal inspection.

There is also the possibility to request the re-verification of certain types of fiscal obligations by the taxpayer, in situations where the tax return cannot be corrected.

Clear specifications are brought regarding the minimum term for establishing the final discussion, which must not be earlier than 3 working days from the date of communication of the draft fiscal inspection report, respectively 5 working days in the case of large taxpayers.

Special provisions are instituted regarding the results of the anti-fraud control.

The term regarding the verification of the personal fiscal situation is modified, which cannot exceed 270 days calculated from the date of starting the fiscal verification (previously 365 days).

The provisions regarding the settlement by compensation are applied accordingly in the case of the fiscal group constituted in the field of corporate income tax.

New special provisions regarding the refund of the dividend tax are constituted.
The reduction of the non-declaration penalty by 75% is carried out by the fiscal body without request from the taxpayer.

The prescription term of 5 years for the taxpayer’s request on the interest for the amounts to be reimbursed from the budget is initiated.

New provisions for payment rescheduling are implemented.

The competence for solving the fiscal appeals from ANAF is transferred to the specialized structure for solving the appeals within the Ministry of Public Finance.

In certain situations, the taxpayer has the possibility to request the re-examination of the settlement decision,

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