Tax audit assistance in Romania

Tax Inspection – Understanding Your Rights and Legal Remedies in Romania

Tax inspection is a verification activity conducted by a specialized body within ANAF (National Agency for Fiscal Administration), aimed at reviewing the information included in tax returns. It applies to corporate taxpayers, individuals, and even entities without legal personality that have obligations towards the general consolidated budget, whether in the form of payment obligations or simple reporting and declaration obligations for certain operations with fiscal implications.

Purpose of a Tax Inspection in Romania

The purpose of a tax inspection is to assess the taxpayer’s compliance with their fiscal obligations, both in terms of legality and conformity. This process examines whether all tax-related obligations have been correctly declared and fulfilled by the taxpayer.

Following the tax inspection, a report is prepared, which serves as the basis for issuing one of the following decisions:

• A tax assessment decision – issued when there are positive or negative differences between the tax base and the taxpayer’s main tax obligations.
• A decision of no modification to the tax base – issued when no discrepancies are found.
• A decision modifying the tax base – issued when differences in the tax base are identified, but without leading to adjustments in the main tax liabilities.

Communication of Findings to the Taxpayer in Romania

Upon completion of the tax inspection, the taxpayer must be informed of the findings, as well as the implications of the decisions issued based on the inspection report. This notification is crucial in ensuring that taxpayers are aware of any fiscal adjustments or compliance issues identified during the inspection.

Challenging a Tax Assessment Decision in Romania

If, upon receiving a tax assessment decision, you believe that your rights have been violated and the imposed solution does not accurately reflect the actual financial situation of your business, you have the right to contest the decision.

At Blaj Law, our team of tax law specialists is ready to assist you in challenging the tax assessment decision issued following a tax inspection. Our legal expertise ensures that your case is reviewed thoroughly, and we take all necessary legal steps to safeguard your financial interests.

For expert legal representation in tax disputes and assistance in navigating tax inspections, contact our team of tax attorneys today.