Law no 126/2024: New measures to combat tax evasion

Law no 126/2024: New measures to combat tax evasion

Numărul 19, 15-21 mai 2024  »  Finance & Economics

Conf. univ. dr. Marcel Vulpoi, expert contabil

Law no 126/2024 regarding some measures to strengthen the capacity to combat tax evasion, as well as to amend and supplement some normative acts, published in the Official Gazette, Part I no. 437 of May 13th, 2024, entered into force on May 16th, 2024

PUBLICITATE
The main changes/completions brought to the Tax Evasion Law:

1. Failure to withhold the taxes and/or contributions provided for in the annex to this law constitutes a crime and is punishable by imprisonment from one to 5 years or a fine.

2. The limits of some prison sentences are increased and the acts committed in connection with electronic documents, the national RO_eFactura system and cash registers also enter the scope of tax evasion.

Thus, the following acts committed for the purpose of evading the fulfillment of fiscal obligations constitute tax evasion crimes and are punishable by imprisonment from 3 to 10 years (previous penalties were between 2 and 8 years) and the prohibition of certain rights or with a fine:

a) hiding the asset or the taxable or chargeable source;
b) the omission, in whole or in part, of highlighting in the accounting documents or other legal documents, the commercial operations performed or the incomes achieved;
c) the highlighting in the accounting documents, in the electronic invoice or in other legal documents, of expenses that are not based on real operations or the highlighting of other fictitious operations;
d) alteration, destruction or concealment of accounting documents, memories of toll machines or electronic fiscal marking machines or other means of data storage, including electronic ones;
e) execution of double accounting records using documents or other means of data storage, including electronic ones;
f) evading the performance of financial, fiscal or customs checks, by non-declaration, fictitious declaration or inaccurate declaration regarding the main or secondary headquarters of the verified persons;
g) the substitution, degradation or alienation by the debtor or by third parties of the seized assets in accordance with the provisions of the Fiscal Procedure Code and the Criminal Procedure Code.
h) the use by the taxpayer, in bad faith, of the national electronic invoice system RO e-Factura, in order to create the appearance of legality of some fictitious operations or to disguise the real transactional circuit of goods/services;
i) the use of electronic fiscal marking machines that are not connected to the national IT system for the supervision and monitoring of fiscal data, according to the law, or the alteration of electronic fiscal marking machines for not transmitting fiscal data or transmitting unreal fiscal data.

To remember! If the acts provided for in point 2 caused damage greater than 1,000,000 euros, in the equivalent of the national currency, the minimum limit of the punishment provided by the law and its maximum limit are increased by 5 years.

3. It constitutes a crime and is punishable by imprisonment from 7 to 15 years and the prohibition of the exercise of certain rights, any action committed within fraudulent schemes having the effect of reducing the resources of the state budget by at least 1,000,000 euros, in the equivalent of the national currency, through:

a) the use or presentation of false declarations or documents, false, incorrect or incomplete electronic documents regarding VAT;
b) intentional non-disclosure of VAT information when this information must be disclosed according to the law;
c) presenting correct declarations, correct electronic VAT declarations in order to fraudulently mask the non-payment or the creation of improper rights to VAT refunds.

The attempt to commit the offense provided for in point 3 is punishable.

4. It constitutes a crime and is punishable by imprisonment from 3 to 10 years and the prohibition of certain rights or by a fine, the lending operation carried out directly or indirectly by any natural person, with the purpose of making payments with sums of money that come from the omission of highlighting in the accounting documents of the commercial operations carried out and/or of the incomes of one or more taxpayers.

5. In the case of the commission of certain tax evasion crimes, if until the expiry of a period of maximum 30 days from the completion of the control carried out by the competent bodies, after which a damage due to the general consolidated budget of up to 1,000,000 euros is individualized, the increased damage with 15% of its value, to which interest and penalties are added, is fully covered, by actual payment, the act is not punished. In this case, the competent bodies do not notify the criminal investigation bodies.

6. In the case of the crimes provided for by this law, the limitation period for criminal liability begins to run from the date of notification to the fiscal body or from the date of notification to the criminal prosecution body, but no later than 10 years from the date of the commission of the crime.

(Copyright foto: 123RF Stock Photo)




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