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

report presents statistical data, disaggregated by month, types of control actions, and the General Directorate responsible for control within ANAF. Based on this data collected from the control structures within ANAF, the audit mission established a sample of 4.0 - 4.5% of the total audit population, concluding a high level of compliance with the CID requirement of 30% documentary audits.

Article 148(1) and Article 79 of Law No. 207/2015 stipulate that, during documentary verifications, communication between the control body and the taxpayer are carried out electronically, through the electronic system developed by the Ministry of Finance and ANAF. If legal entities fail to communicate electronically as required and submit documents in a physical format to the tax authority, such submissions will be disregarded. The tax authority will notify taxpayers of the obligation to use electronic means for communication. Thus, since documentary audits are conducted digitally, as stated also on pages 5 and 7 of the ANAF internal audit report, the target is contributing to shifting inspection actions from physical to digital control structures.

The following measures shall be implemented:

• - establishing the powers of the tax authorities to carry out documentary checks by tax inspection

bodies, antifraud control bodies and bodies responsible for verifying personal tax situations (…)

The Order of the President of ANAF No. 3632/2020 establishes that tax authorities can carry out documentary audits. Articles 1 to 3 of the Order further define which categories of public servants are competent tax authorities for conducting documentary audits: (i) public servants with tax inspection responsibilities within the territorial structures, as well as within the General Directorate for the Administration of Large Taxpayers, (ii) public servants within the General Directorate for Tax Anti-Fraud, and (iii) public servants with responsibilities for checking the personal tax situations of individuals within the regional general directorates, as well as within the General Directorate for the Control of Income of Individuals.

(…) - the model and content of the forms and documents used in the desk-audit activity have been approved.

The model and content of the forms used in the desk-audit activity (that is the documentary audits) have been approved through ANAF Order No. 3666/2020 and published in the Official Journal No. 938 of 13 October 2020. Annexes 1 to 4 of that order, which entered into force along with it, encompass the model and content of the forms and documents employed in desk-audit activity.

Commission Preliminary Assessment: Satisfactorily fulfilled