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.<\/p>\n
The purpose of a tax inspection is to assess the taxpayer\u2019s 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.<\/p>\n
Following the tax inspection, a report is prepared, which serves as the basis for issuing one of the following decisions:<\/p>\n
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.<\/p>\n
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.<\/p>\n