Notice of compliance issued by the fiscal inspection body. Main provisions

Notice of compliance issued by the fiscal inspection body. Main provisions

Numărul 14-15, 12-25 apr. 2023  »  Finance & Economics

Conf. univ. dr. Marcel Vulpoi, expert contabil

We present below the content of the form Notice of compliance issued by the tax inspection body, approved, as reported by CECCAR Business Magazine, by Order of the President of the National Agency for Fiscal Administration no. 420/2023, published in the Official Gazette no. 291 of April 6th, 2023.

PUBLICITATE
The new notification was introduced as a result of Emergency Ordinance no. 188/2022 for the modification and completion of the Fiscal Procedure Code, in order for taxpayers to reanalyse the fiscal situation and to submit or correct fiscal declarations.

Here's what the new notification looks like:

NOTICE OF COMPLIANCE issued by the fiscal inspection body 

Name of the taxpayer/payer .......................................... Fiscal identification code ............................................ Fiscal domicile: city ................................., bd./str. ............ no. ...., bl. ..., sc. ..., floor ...., ap. ...., county/district ............., postal code ...............
To the administrator/general manager
Dear Sir or Madam,

We inform you that, according to the provisions of article 1211 of Law no. 207/2015 on the Fiscal Procedure Code, with further amendments and additions, this notification was issued for the purpose of reviewing the fiscal situation and, where appropriate, to proceed with the submission or correction of fiscal declarations, prior to the possible selection for a fiscal inspection action. From the analyses carried out by the tax authorities on the data and information held, communicated by you or received/obtained from other sources, the following tax risks have resulted in relation to your activity:.................................................................................................................................................. ................................................... .............................................*)

With regard to the mentioned fiscal risks, please proceed to their analysis and to the possible submission or correction of fiscal declarations, within 30 days from the date of communication of this notice. At the same time, within the previously mentioned term, you can send us information regarding the results of your own analysis, as well as the measures taken, if any, accompanied by supporting documents attesting to the manner of compliance or references to documents already held by the National Agency for Fiscal Administration – submitted to the fiscal body for compliance.

In the situation where, as a result of your own analysis, you conclude that the fiscal risks identified by the fiscal body are not confirmed and, as a consequence, it is not necessary to proceed with the reanalysis of your fiscal situation, this fact will be mentioned in the information that will be transmitted to the tax authority, as the case may be. We inform you that until the expiration of 30 days from the communication of this notification, the fiscal inspection body will not take any action regarding the selection for fiscal inspection.

We also inform you that submitting or correcting declarations as a result of this notification does not prevent the fiscal body from selecting you for a fiscal inspection, but only after the previously mentioned deadline has passed.

The date of communication of this notification is the date provided for in articles 47 and 79, respectively, of Law no. 207/2015 on the Fiscal Procedure Code, with subsequent amendments and additions, depending on the method of communication used by the fiscal body.

Mr./Mrs............................, at the telephone number............., at the e-mail address....................., or at the fiscal body's headquarters in..................., on the days of............., between the hours of............, can be contacted for more information about this notification. This notification does not represent a fiscal administrative act within the meaning of the provisions of article 46 of Law no. 207/2015 on the Fiscal Procedure Code, with subsequent amendments and additions.

In the hope that you will comply with our request, thank you.

The head of the fiscal inspection structure,

Notification procedure and issuance periodicity of form Notification of compliance issued by the fiscal inspection body

The compliance notice issued by the fiscal inspection body is sent to taxpayers/payers presumed to be selected for fiscal inspection by the competent fiscal inspection body.

The notification is issued by the fiscal inspection body competent for carrying out the fiscal inspection of the taxpayer/payer concerned, based on the risk analysis received from the structures in charge within the National Agency for Fiscal Administration, and/or based on its own analysis.

The notification is issued whenever, as a result of the risk analysis, new fiscal risks are identified which have not been previously notified, or subject to fiscal controls. Compliance notices can be sent monthly, quarterly, semi-annually, or annually, based on the fiscal period corresponding to the tax, fee, or contribution in which the fiscal risk was identified.

In this order, the new model of the fiscal inspection notice is also presented. 

Important to remember: Until the expiration of the 30-day period from the notification, the fiscal inspection body will not take any action to select the taxpayer for the fiscal inspection.

(Copyright foto: 123RF Stock Photo)




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