Romania: Default assessment

The National Agency for Fiscal Administration (ANAF) has issued an order regarding the default assessment by the tax authorities of tax liabilities subject to self-assessment or withholding. The procedure for default assessment of these tax liabilities is applied with regard to every fiscal obligation of the taxpayer and to each fiscal period for which tax returns were not submitted.

The default assessment of taxes will be performed by the tax authority department responsible for the administration of tax returns, during the prescription period, but does not cover the tax inspection periods.

According to the procedure, taxpayers who have failed to comply with their obligations will be notified that they have not met the legal deadline for submitting the tax returns. If they do not fulfil their obligations within 20 days, the default assessment of taxes will be performed. For VAT liabilities a separate procedure is put in place.

The tax authorities will verify for each non-compliant taxpayer, for each tax, fee or contribution whether there are at least four tax returns in the analysed period. The analysed period covers the last 24 months for monthly fiscal obligations and 36 months for the quarterly or half-yearly fiscal obligations.

If four tax returns are identified, the automatic assessment procedure applies and the amount established by default is calculated as the arithmetic mean of the taxes, fees or contributions declared by the taxpayer in the analysed period. If the tax authorities do not find four tax returns from the analysed period, the default assessment is made based on documentary analysis.

The documentary analysis is performed based on documents and information relevant for the assessment available at the moment the analysis begins. If the taxpayer submits the tax returns for the obligations that were assessed by the tax authorities within 60 days of receiving the default assessment decision, the decision is annulled.

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