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At the beginning of October 2017, the ANAF President issued the Order on setting criteria for the assessment of fiscal risk in the case of registration and cancellation of VAT registration (VAT).

The principle of the Order requires tax authorities not to register for VAT purposes, respectively to cancel registration for VAT purposes, if taxable persons have high fiscal risk.

Amendments to the administrative procedure for registration / cancellation of VAT registration relate to taxable persons who are fiscally subject to a certain level of risk.

The tax risk assessment procedure is preventive and consists of identifying taxable persons who abuse or fraudulently register for VAT purposes.

At the level of the tax authorities, the risk analysis is carried out in the departments with attributions in the fiscal risk assessment and emphasizes the tax behavior of the taxable person, based on a series of risk criteria:

  • Procedure for assessing the tax risk for taxable persons requesting the registration for value added tax purposes according to art. 316 par. (1) lit. (a) and (c) and (12) lit. e) of Law no. 227/2015 regarding the Fiscal Code. Details here.
  • Registration procedure, on request, for purposes of value added tax according to art. 316 par. (12) lit. e) of Law no. 227/2015 regarding the Fiscal Code. Details here
  • Proceeding of the cancellation, of its own motion, of VAT registration for taxable persons with high fiscal risk according to art. 316 par. (11) lit. h) of Law no. 227/2015 regarding the Fiscal Code. Details here
  • Criteria for assessing fiscal risk for taxable persons applying for registration for VAT purposes according to Art. 316 par. (1) lit. a) and c) of Law no. 227/2015 regarding the Fiscal Code. Details here
  • Criteria for the evaluation of the fiscal risk in case of cancellation of VAT registration according to art. 316 par. (11) lit. h) of Law no. 227/2015 regarding the Fiscal Code, as well as for the assessment of the fiscal risk in the case of the taxable persons who apply for registration for VAT purposes according to art. 316 par. (12) lit. e) of Law no. 227/2015 regarding the Fiscal Code. Details here

Criteria for assessing fiscal risk are matched by negative scores and the final score determining the level of tax risk is calculated by adding the scores for each risk criterion plus 100 points.

The taxable person has a high tax risk if the score is less than 51 points.

Consult the Order Project here and the Approval Report here.

 

Article created by Contabiz Expert Accounting

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