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New Conditions For Suspending A Tax Audit

The Romanian Government has published Order no. 467/2013 which introduces new conditions and reasons in which a tax audit can be suspended. Taxand Romania summarises the main scenarios whereby a suspension would be permitted.
  • For the resolution of a challenge submitted against a previously issued fiscal administrative act, for the same taxpayer, which can have an influence on the results of the ongoing tax audit.
  • For the request of information or documents from other institutions or third parties, in connection to the tax audit, or for finalising other tax audits at the level of the same taxpayer which may have an impact on the results of the ongoing tax audit.
  • Where, at the date set for the commencement of the tax audit, the taxpayer's legal representative is not present at the place where the tax audit is carried out and no other person empowered to represent him in relation with the tax authorities was appointed.
  • When the completion of the tax audit depends, in whole or in part, on the issuance of a final and irrevocable court judgment, as a result of challenging a decision issued for the settlement of an appeal, through which it was disposed the cancellation of a fiscal administrative act.
  • For issuing a final and irrevocable court judgment in connection with a fiscal administrative act, previously issued for the same taxpayer, which may have an impact on the results of the ongoing tax audit.
  • For carrying out checks at the level of the other members of the sole fiscal group, as provided by Law no. 571/2003 regarding the Fiscal Code, as further amended and supplemented.

Discover more: Conditions for suspending a tax audit in Romania

Your Taxand contact for further queries is:
Angela Rosca
T. +40 21 316 06 45

Taxand's Take

The Order maintains the obligation to notify the taxpayer before the tax suspension as well as on its resumption. In addition, the Order introduces specific terms and conditions for the resumption of a tax audit depending on the reason that caused the suspension of the tax audit. Businesses in Romania undergoing a tax audit should research these new conditions to ascertain if they are applicable to their specific situation.

Taxand's Take Author

Angela Rosca