Preliminary assessment of the third payment request of Romania (2024)

out the anti-fraud control without the existence of a risk analysis in specific circumstances.

• • Article I(29) introduces, among others, the rights of taxpayers that have to be respected

during anti-fraud controls.

• • Article I(36) establishes that the tax anti-fraud control bodies are competent to carry out

documentary verification throughout the country.

• • Article II, and specifically Article II(2), revises the rights of the personnel of the General

Directorate for Tax Fraud in the performance of their duties. Among other provisions, Article II(2) introduces the rights of the personnel of the General Directorate for Tax Fraud to order measures for the prevention and correction of deviations from the provisions of the financial-fiscal and accounting legislation, under the conditions of the law;

The Government Emergency Ordinance revises the powers of the bodies responsible for verifying the personal tax situation by introducing, among others, the following provisions:

• • Article I(31) establishes that the selection of individuals to be subject to the verification of

the personal tax situation is carried out at the level of the central apparatus of ANAF depending on the level of risk established, and that the level of risk shall be determined on the basis of the risk analysis.

• • In addition, Article I(33) establishes that a notification of compliance must be issued by the

tax authority in case of verification of personal tax situation.

(…) with the aim to strengthen the institutional capacity of tax control structures, to prevent national and cross-border tax fraud and tax evasion by early and targeted identification of major tax risks. The Government Emergency Ordinance introduces provisions to strengthen the institutional capacity of tax control structures. Article I(7) establishes that tax authorities have to make written requests for information, specifying the nature of the information and the documents required, and Article I(8) states that such documents may be made available at the office of the tax authority by post or by electronic means. Article I(9) requires that the central tax authority has to provide local authorities with information on the sources of income of natural persons, and that local tax bodies and the central tax authority have to conclude a protocol on the use of PatrimVen, an online ANAF platform allowing access to available data on citizens' heritage and income. By clarifying the institutional set-up, allowing for the electronic transmission of documents and establishing

protocols for cooperation between the central administration and local tax bodies, the Government Emergency Ordinance strengthens the institutional capacity of tax control structures.

The Government Emergency Ordinance also introduces provisions to address national and cross- border tax fraud and tax evasion by early and targeted identification of major tax risks. Specifically, Article I(5) establishes the possibility for authorities to undertake unannounced checks or anti-fraud checks. Article I(28) establishes that fiscal anti-fraud control bodies may carry out an anti-fraud check without a risk analysis where, in the performance of their duties, they find infringements of tax legislation which require immediate action; and exceptionally, with a view to carrying out specific control actions to prevent and combat tax fraud and/or evasion. By introducing unannounced and anti-fraud checks carried out on the basis of risk analysis as well as without risk analysis, the Government Emergency Ordinance helps prevent national and cross-border tax fraud and evasion, by allowing for the early and targeted identification of major tax risks.

ANAF shall review the institutional and legal framework of the activities carried out by the control structures. As outlined in the summary document, ANAF is beneficiary of the project REFORM/SC2022/039 on increasing the efficiency of fiscal control activity in Romania, financed under the TSI 2021/240. As