Assistance during a tax audit

Tax inspection is the activity of verifying the information contained in tax returns, carried out by a specialized body within ANAF, on taxpayers, legal entities or individuals, or even on entities without legal personality that have obligations to the general consolidated budget, payment obligations or simple obligations to record and declare certain operations that have tax consequences.

A tax inspection aims to verify a taxpayer’s tax obligations in terms of legality and compliance with tax obligations.

Following the tax inspection, a report is drawn up and will form the basis of the issue:

  • a tax decision for positive or negative differences between the tax base and the primary tax liability;
  • a decision not to change the tax bases, if there is no difference;
  • a decision to change the tax bases if differences in the tax bases are established, but without establishing differences in the principal tax liability.

Once the tax inspection is concluded, the taxpayer/payer must be informed of the aspects found during the tax inspection and of the consequences of the acts issued based on the report.

If you find that your rights have been violated after the tax decision has been issued and the solution imposed does not correspond to the real situation, our team, specialized in tax law, can help you challenge the tax decision issued after the tax inspection.

Undergoing a tax audit in Romania? Let our Romanian lawyers guide you through the process. Contact us now.

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