B. Amendments Tax Procedure Code

  • Romania
  • 10/03/2017
  • BCLAW Cringureanu & Partners

Ordinance no. 30/2017 for amending and completing Law no. 207/2017 regarding the Fiscal Procedure Code was published in Official Gazette no. 708/2017. The main amendments are presented below.

Documents written in a foreign language and filed to the fiscal authorities without a Romanian translation will not be taken into consideration.

  • Individuals that perform liberal (freelance) activities will be accountable for due fiscal obligations with goods from the patrimony allocated to their business and also from the personal patrimony.
  • Taxpayers do not have the obligation to submit a request to notify the change of the fiscal domicile, to the fiscal authorities. Fiscal authorities have the obligation to transfer the paper file to the new fiscal administration within 15 days.
  • Credit institutions request from the fiscal central administration the assignment of the fiscal number identification/fiscal registration code, subsequent to the opening of a bank account or rental of a safe deposit box.
  • Certain terms and methods of communication with the tax authorities are clarified, including trough tax clerk.

The notification of secondary offices should be done within 30 days from:

  • the date of registration at the Trade Register or at other registers or
  • the date of the incorporation act.
  • Enforced execution in respect of tax receivables established by a decision issued by the competent tax authority is suspended or does not start if the debtor notifies the tax authority in respect of the intention to submit a letter of guarantee/collateral insurance policy.

  • Non-filling of letters of guarantee when the taxpayer has previously agreed that he will submit it in the legal term is sanctioned with fines.
  • Letters of guarantee can now be issued also by financial non-banking institutions.
  • The tax certificate for freelancers is valid for a period of 30 days (reduced from 90 days before) from the date of issue.
  • The taxpayer is not liable to submit the application for amending the tax domicile when changing the domicile or registered office which represents also the tax residence.
  • Public notaries and bailiffs/enforcement officers have been excluded from the category of persons who may refuse to provide information obtained in the course of their work.
  • The preliminary documentary tax investigation is eliminated from the preliminary activities carried out by the tax authority for inspecting individuals.
  • The tax audit carried out by the tax authorities may also include prevention and compliance actions.
  • As of January 1st 2018, the single account will also be used for the payment of the tax obligations administered by the local tax authorities.
  • Amendments and clarifications are brought regarding the rescheduling of tax debts, such as:
  • the tax authority may approve, upon request, a different schedule for the rescheduled rates based on the specific activity and financial capacity of the tax payer;
  • the payment term of the tax liabilities unsettled upon the communication date of the decision regarding the rescheduling of tax debts, which are not subject to the rescheduling, is prolonged to 180 days from the communication date;
  • late payment penalties which are included in the tax certificate and 50% of the interest and penalties for delays are postponed, through the rescheduling decision that is communicated to the debtor.
  • Starting January 1st 2018, the failure to submit in due time the questionnaires for determining the residence of the individual on arrival/departure to/from Romania represents contravention and is sanctioned with fines.