New amendments in the field of tax, fees and social contribution declarations

New amendments in the field of tax, fees and social contribution declarations

Numărul 16, 24-29 apr. 2024  »  Finance & Economics

Conf. univ. dr. Marcel Vulpoi, expert contabil

NAFA Order no. 779/2024 on the amendment and supplementation of certain normative acts in the field of tax, fees and social contributions declaration was published in the Official Gazette, Part I, no. 374 of April 22nd, 2024.

➜ The necessity of this order:

  1. Following the Government's Emergency Ordinance no. 116/2023 regarding some measures for the management and highlighting of current revenues of the public budget through the implementation of digitization projects, starting from January 1st, 2024, the operative record of digitalization revenues was established at the level of the National Agency for Fiscal Administration, which aims the highlighting/tracking/monthly monitoring of additional income resulting from the use of inconsistencies and/or inadvertences identified by the Information System of National Strategic Interest (S.I.I.S.N.) and the capitalization modules, as well as a result of the use of risk profiles.
  2. The compliance notices include the identified fiscal risks and are sent by the bodies with control attributions, in order for the taxpayers to reanalyze the fiscal situation and, as the case may be, to submit or correct the fiscal declarations.
  3. In order to identify the rectification declarations submitted by taxpayers as a result of a notification of compliance sent by the tax authorities, by this order it was approved that a separate box for this situation be included in the tax declaration forms, for which the possibility of rectification of the initially declared data is provided.

 ➜ The tax declaration forms covered by this order:

  • form 101 "Profit tax declaration";
  • form 101 Fiscal group "Consolidated declaration regarding the profit tax determined by the fiscal group";
  • form (301) "Special value added tax return";
  • form (307) "Declaration regarding the amounts resulting from the adjustment/correction of adjustments/regularization of value added tax";
  • form (311) "Declaration regarding the value added tax collected due by taxable persons whose registration code for value added tax purposes has been canceled according to art. 316 paragraph (11) letter a) - e), letter g) or letter h) of Law no. 227/2015 on the Fiscal Code;
  • form 710 "Corrective declaration".

Also, as a result of a compliance notification sent by the tax authorities, the taxable person registered for VAT purposes can request the correction of material errors in the value added tax return.

In order to identify this source of income, the Order of the President of the National Agency for Fiscal Administration no. 3604/2015 is also amended, by approving a new form, "Request for the correction of material errors in the value added tax return", in which the taxpayer can mention that the request to correct material errors is made as a result of a compliance notice.

(Copyright foto: 123RF Stock Photo)

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