Amendments brought to the Tax Procedure Code
Recent amendments concern the nullity of the administrative deed, the interstate collaboration between tax authorities, the amount of the letter of bank guarantee/ guarantee insurance policy, the compensation of tax obligations generated previous to the commencement of insolvency procedures, the competent structure for solving tax challenges, among many others.
Nullity of the administrative deed
The amendment on this matter only makes a correlation between the articles on the New Tax Procedure Code, since there existed a material error on this aspect in the Law no. 207/2015; hence, it establishes the possibility to issue, by large printing centers, administrative deeds that are valid even when lacking the empowered person’s signature. Their validity is expressly provided under art. 49 para. (1) letter b of the Tax Procedure Code.
Interstate collaboration between tax authorities
- ANAF is the competent Romanian authority for the exchange of information for tax purposes with the states, other than EU member states, with which Romania has concluded treaties for the exchange of information for tax purposes;
- information is transferred upon the request made by the soliciting authority. The terms provided under art. 290 for communicating the information apply accordingly, except the cases expressly provided under international treaties.
- the exchange of information is performed in accordance with the provisions of Law no. 677/2011 on the protection of individuals with respect to the processing of personal data and the free circulation of such data.
The establishment ex officio of tax debts
The amendment of art. 107 only makes a correlation between the articles on the New Tax Procedure Code; hence, it is provided that, in case the declaration is submitted after the expiration of the status of limitation, a new status of limitation commences after the submission.
The verification of personal tax status by the tax authority
Preliminary tax assessments of individuals will only be carried out by the tax authorities following notification of the individual.
Conditions for maintaining the validity of the rescheduling of tax debts in case of merger
The rescheduling granted to a debtor maintains its effects if, in 30 days as of the payment notification, the tax debts owed by the debtors that merge and have not been granted a rescheduling of debts pay the said amounts/are granted a rescheduling.
The compensation of tax obligations generated previous to the commencement of insolvency procedures
By amendment to the art. 167 para. (12), the negative VAT provided by the VAT deduction corresponding to the tax period previous to the commencement of the insolvency procedure is compensated with the tax obligations generated previous to the commencement of the procedure.
The amount of the letter of bank guarantee/ guarantee insurance policy
In order to suspend the enforcement of the administrative deed, the guarantee letter/ insurance policy’s amount must be equal to the value of tax obligations contested and unpaid at the date the guarantee is submitted.
The competent structure for solving tax challenges
The specialized tax challenge resolution structures of the general regional directions for public finances – tax challenges having as subject:
- tax receivables below 5 mil. lei;
- tax loss diminution measures below 5 mil. lei and the re-verification decisions.
The specialized tax challenge resolution structures of The General Direction for Administrating Large Taxpayers – tax challenges made by large taxpayers and having as subject:
- tax receivables below 5 mil. lei, except those issued under the customs legislation;
- tax loss diminution measures below 5 mil. lei.
The General Direction for Tax Challenge Resolution under ANAF – tax challenges having as subject:- tax receivables over 5 mil. lei;
- tax loss diminution measures over 5 mil. lei;
- re-verification decisions, in case of tax challenges made by large taxpayers;
- tax receivables and tax loss diminution measures, regardless the amount, in the case of tax challenges against deeds issued by tax authorities part of the central office of ANAF;
- regularization decisions issued on customs matters, in the case of tax challenges made by large taxpayers, regardless the amount.
Local tax authorities – tax challenges having as subject administrative deeds issued by such authorities.
Public authorities that administrate tax receivables (other than the above mentioned authorities) – tax challenges having as subject administrative deeds issued by those authorities.
The tax challenges submitted prior to 1 January 2016 are resolved by the authority that was competent at the moment of their submission.
The status of limitation
The cases of interruption or suspension of the status of limitation are subject to the law in force at the moment they appeared.
The applicability of the new tax procedure law
- the provisions in respect to the tax authority’s right to conduct appreciations, the provisions in respect to the official language, the interpretation of the law and the possibility of issuing temporary tax decisions are applicable to the procedure in progress at 1 January2016.
- the provisions in respect to the amount of bail established in order to suspend the tax-administrative deed are applicable to suspension claims submitted after 1 January 2016, as well as to suspension claims ongoing at that time.