The Government Emergency Ordinance (GEO) no. 46/2009 has introduced some measures regarding the improvement of fiscal procedures and the reduction of fiscal evasion.
Taxpayers’ inactivity. Taxpayers are declared inactive if one of the following conditions is met: the taxpayer has not fulfilled any declarative obligations for a period of six months; the taxpayer does not carry out its activity at the declared headquarters or tax residence; the taxpayer avoids tax inspections by providing misleading information regarding the headquarter. Taxpayers that are in a state of insolvency or under a dissolution decision will not be declared inactive even if one of the above mentioned conditions is fulfilled.
Tax evidence certificate. According to the Ordinance, the tax evidence certificate is issued within five working days at the request of both the taxpayer and the public administration. It includes the tax obligations settled on the last day of the month preceding the month when the request for issuance of the certificate is submitted and the obligations, which have not been paid by the date when the certificate is issued.
Tax evasion. The Government Emergency Ordinance no. 46/2009 also makes changes to the organisation of the Financial Guard. In order to fulfil their obligations, Financial Guard inspectors are now allowed, among other things, to verify documents and facts that have had as effect tax fraud or evasion, to establish the related tax implications and to take protective measures, in accordance with the Fiscal Procedure Code, if there is a danger of the debtor avoiding a tax inspection.
The Financial Guard can produce documentation from the audits it carries out to evaluate the damage which has been caused to the state budget as a result of the audited operations. This documentation may be used as evidence if the prosecutor requests it.
Taxpayers’ tax record. The Ordinance states that the taxpayers’ record will now include information about joint liability with a debtor which has been declared insolvent. The record will also state if the taxpayer has become inactive.