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Organisational structures for taxpayers


The tax administration structures for medium and large tax paying companies have been amended. Taxand Romania explains these latest changes.  

Organisation of the administration activity for large taxpayers

The order applies to Romanian legal entities, including entities resulted from the merger with other taxpayers or multinationals and suspends the criterion on the volume of tax obligations due and turnover reported in the financial statements of previous year.

Organisation of the administration activity for medium taxpayers

Medium taxpayers are removed from the administration of County Administration of Public Finance unless the specific selection criteria are met and the order suspends the regulation providing selection criteria for the administration of medium taxpayers.

Discover more: Tax Hot Topics, December 2014

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

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Taxand's Take

Large and medium sized companies paying tax in Romania should bear in mind these changes apply as of 1 January 2015.

Taxand's Take Author

Angela Rosca

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