Romania: Changes to the Fiscal Procedure Code

At the end of January a Government ordinance was published in the Official Journal of Romania providing for some changes to the Fiscal Procedure Code.

The modifications include, among other things, changes to the method by which official fiscal documents (e.g. decisions on tax liabilities) are communicated to the taxpayer, fiscal registration of non-residents, amicable disputes resolution procedure for double taxation treaties and changes in relation to fiscal cooperation at the European Union level.

Official fiscal documents can be sent to the taxpayer or its authorized representative either in person or by mail. If sent in person, the taxpayer (or representative) must sign on receiving the documents. If sent by mail, registered post must be used with confirmation of receipt.

Official fiscal documents may also be sent by other means, such as fax, provided the taxpayer has made an explicit request to the tax authorities to use such a means of communication and only when confirmation of receipt of the documents can be given.

The Ordinance clarifies that fiscal registration of non-resident individuals or legal entities which receive income from Romania subject to taxation at source can also be carried out at the request of the income payer. The fiscal registration number given by the fiscal authorities must be stated in the tax returns which must be submitted by the income payer for payments made to the non-residents.

In cases in which a resident tax payer believes that the provisions of a treaty for the avoidance of double taxation have not been correctly implemented in the other contracting state, he can ask the National Agency for Fiscal Administration (ANAF) to initiate an amicable disputes resolution procedure. ANAF may intervene also in cases when the relevant authority in a state with which Romania has signed a treaty for the avoidance of double taxation requests the initiation of an amicable disputes resolution procedure.

The Ordinance implements the European Directive on fiscal administrative cooperation between Romania and the other European Union member states. The new provisions will apply from 1 January 2013, except for those related to the exchange of information, which will apply from 1 January 2015.

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