New tax regulations

We have again topics to analyze related to taxes. Another Government Ordinance has been published on the last day of August this year. Although the issue of new legal norms by ordinances should be exceptional, post-December governments have made this procedure a rule instead of an exception.

Thus, the ordinance introduces the express regulation that a fiscal control performed by the ANAF structures or by the structures of the local public administration authorities may also consist of prevention and compliance actions. It is a novelty element correlated with the principles of the Prevention Law project, which focuses on remediation and education before applying sanctioning measures.

The new regulations also create the possibility of guaranteeing the tax obligations with a guarantee letter issued by non-banking financial institutions, as these institutions also have the legal possibility to issue such guarantees and therefore no discriminatory treatment compared to the other credit institutions is justified.

In order to increase the compliance of taxpayers, several measures have been implemented to streamline the applicable payment rescheduling rules, including:

1. postponement of payment of all late payment penalties owed by the debtor in order to cancel them if the rescheduling is successfully completed. Thus, if a taxpayer records overdue liabilities which are only late and interest penalties, he can actually obtain cancellation of late payment penalties if he / she pays interests on time after rescheduling.
2. postponement of payment, with a view to cancellation, and 50% of the interest owed by low fiscal risk taxpayers in addition to late payment penalties, in order to create a leverage by which low fiscal risk borrowers to pay the tax liabilities owed within a shorter time.
3. creating the possibility for the debtor to ask the tax body for the partial execution of the guarantee letter / guarantee policy in order to settle the rescheduled installments.

In order to simplify the procedures for administering the tax receivables, the taxpayer / payer has been exempted from the obligation to apply for a change of the tax domicile, in case the domicile or the registered office coincides with the tax domicile, given that the tax administration holds these data as result of the day-to-day flow of electronic information exchange with ONRC. Also, the taxpayer / payer will no longer have to submit to the central fiscal body copies of the supporting documents of the information included in the statement of secondary offices, if the tax authority already has documents proving the information included in the declaration.

Another measure that contributes to the simplification and computerization of the taxpayer relationship with the tax administration is the expansion of the communication service via electronic transmission (SPV) developed at MFP / ANAF level. This online service will be extended to other public institutions and authorities for the purpose of communicating the documents issued to taxpayers by various public institutions and for filing applications or any other documents by taxpayers to these public institutions.

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