ANAF order no. 3792/2024 for the approval of the Procedure regarding the ex officio modification of data from the Register of taxpayers/payers, as well as the model and content of some forms was published in the Official Gazette, Part I no. 774 of August 7th, 2024.

Main provisions:

As you know, failure by the taxpayer/payer to submit the declaration of mentions by the deadline provided by law constitutes a contravention, according to the provisions of art. 336 para. (1) letter a) from the Fiscal Procedure Code.

Notification to taxpayers/payers:

If it is found that it is necessary to ex officio change the data entered in the Register of taxpayers/payers, the fiscal body notifies the taxpayer/payer in question about this situation.

By way of exception, the fiscal body does not notify the taxpayers/payers in the situation where the finding was made by the fiscal bodies with control powers through administrative-fiscal acts that remained final due to the non-exercise of the appeals provided by law or through a final court decision, in the situation where they were challenged in court.

For the taxpayer/payer who, following the notification/invitation, submitted the declaration of mentions, as well as in the event that the taxpayer/payer presented to the fiscal body, during the hearing procedure, documents from which it follows that there have been no changes in the data in the declaration of fiscal registration, the specialized department terminates the ex officio modification procedure of the data in the Register of taxpayers/payers.

Ex officio modification of data from the Register of taxpayers/payers

The fiscal body applies the ex officio modification procedure of the data in the Register of taxpayers/payers in the following situations:

a) for taxpayers/payers who, as a result of the notification/invitation, have not submitted the declaration of mentions or supporting documents attesting to the fact that there have been no changes in the data from the tax registration declaration;

b) in the case of taxpayers/payers for whom the fiscal bodies with control powers have found non-fulfillment of the obligation to submit the declaration of mentions, through administrative-fiscal documents that have remained final through the non-exercise of the appeals provided by law or through a final court decision, in the situation in which they were challenged in court.

For the taxpayer/payer who did not submit the declaration of mentions for the situation for which he was notified, based on the report on the ex officio modification of the data in the Register of taxpayers/payers, the specialized department prepares the form "Decision on the ex officio modification of the data in the Register of Taxpayers /payers (701)".

The form "Decision regarding the ex officio modification of data from the Register of taxpayers/payers (701)" is communicated to the taxpayer/payer. For taxpayers/payers who are enrolled in the Virtual Private Space, the communication of the decision is done through this service.

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