Law No. 64 Of 15 April 1999 On Approval Of The Government Ordinance. 70/1997 Tax Audit

Original Language Title:  LEGE nr. 64 din 15 aprilie 1999 pentru aprobarea Ordonanţei Guvernului nr. 70/1997 privind controlul fiscal

Read the untranslated law here: https://www.global-regulation.com/law/romania/3071540/-lege-nr.-64-din-15-aprilie-1999-pentru-aprobarea-ordonanei-guvernului-nr.-70-1997-privind-controlul-fiscal.html

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Law No. 64 of 15 April 1999 on approval of the Government Ordinance. 70/1997, ISSUING tax audit published in PARLIAMENT OFFICIAL GAZETTE nr. 168 of 21 April 1999 the Parliament of Romania adopts this law.


The sole article approving Ordinance No. 70 of 28 august 1997 concerning fiscal control, issued pursuant to art. and (b). the Act No.) 134/97 for empowering the Government to issue decrees and published in the Official Gazette of Romania, part I, no. 227 of 30 august 1997, with the following amendments and supplements: 1. Article 1 shall read as follows: Art. 1.-fiscal Control includes the ensemble of activities aimed at verifying the reality and declarations, verification of the correctness and accuracy of completion, in accordance with the law of tax liabilities by the taxpayers. "
2. Article 2 shall read as follows: Art. 2.-are subject to tax audit under this Ordinance, individuals and legal entities, Romanian and foreign, as well as unincorporated associations, which, according to the legal regulations in force, tax obligations, referred to as taxpayers. "
3. Article 3 shall read as follows: Art. 3.-tax liabilities include: a) the obligation to declare goods and taxable income or, where appropriate, taxes due;
  

b) obligation to calculate and record the payment and accounting records, the time limits laid down by law, taxes;
  

c) obligation to calculate and record the payment and accounting records, the time limits laid down by law, taxes that can be achieved through source stopaj;
  

(d) any other legal obligations) upon taxpayers, natural or legal persons, pursuant to the tax laws. "
  

4. Article 5 shall read as follows: Art. 5.-the tax Control is exercised by the Ministry of finance and its territorial units, through the tax device and financial control bodies empowered by law, hereinafter referred to as the tax inspection organs.
Employees of tax control bodies fulfil a function involving the exercise of State authority. the Organization, jurisdiction and powers of tax control bodies shall be approved by the Minister of finance. "
5. The title of chapter II shall read as follows: "the rights and obligations of tax control bodies" 6. In article 6, introductory part and b), c), (d)), e, f)) and g) will read as follows: Art. 6.-in exercising their duties, tax control bodies have the right to request: b) taxpayers information, explanations or justifications relating to declarations or documents under scrutiny. If the answer is requested in writing, taxpayers are required to provide that information within 10 days after receipt of the request;
  

c) require this taxpayers or their representatives at the headquarters of the guardians of fiscal control. The request shall be in writing and shall contain the date, time and place of the meeting, as well as its purpose. The request shall be notified to the taxpayer at least 15 days before the date fixed for the meeting;
  

d) to make factual findings as to the nature of the activities of producing taxable income or to identify taxable supplies or sources;
  

e) to receive copies of any document or record entered, accounting;
  

f) withhold, in order to protect against the disposal or destruction of evidence, instead of a written and signed by the tax inspection body, any document or any material that could constitute evidence or evidence relating to the determination of taxes owed by taxpayers, over a period not exceeding 30 days. In exceptional cases, with the approval of the General Directorates of the management of public finance and financial control of the county or State of the municipality of Bucharest, where applicable, the period of detention may be extended up to 90 days;
  

g) between taxpayers or the legal representative or in the presence of any other person designated by the taxpayer in any precinct headquarters in the working taxpayer or in places where there are taxable goods or in income-producing activities. Access is allowed during normal working programme of the taxpayer, and in addition thereto, only with the written authorisation of the management organ of fiscal control and with the consent of the taxpayer. "
  

7. In article 6, letter h) is repealed.
8. In article 8, the introductory part of paragraph 1 shall read as follows: Art. 8.-in order to determine how the tax liabilities payable by taxpayers and accurate formation of taxes due, tax control bodies are entitled to request information from: "9. In article 8, paragraph 2 shall read as follows:" Persons, bodies and institutions referred to in paragraph 1. 1 are required as specified in the request, to provide information and to make available to the tax inspection bodies, evidence and data. "
10. In article 8, paragraph 3 shall read as follows: "all documents, data, and information obtained by the tax in the manner provided in this article will be part of the taxpayer's tax and will be taken into consideration when recalculating the taxes owed."
11. Article 9 shall read as follows: Art. 9.-In duly justified cases, tax control bodies may require persons, according to territorial competences, to make statements, or to produce documents deemed necessary to determine whether the person in question does or does not have the status of taxable person. '
12. Article 10 shall read as follows: Art. 10.-the tax control bodies have the obligation to exercise fiscal control so to affect how much less the current activities of taxpayers.
Throughout the duration of the tax audit tax audit bodies have an obligation to act with professionalism, fairness and objectivity in proving their relations with taxpayers and controlled with other people with whom they come into contact in the course of carrying out job duties. "
13. In article 11, subparagraph (b)) shall read as follows: "(b)) to establish and enforce penalties offences and penalties prescribed by tax laws;"
14. After article 11 article 11 introduces ^ 1 with the following content: "Art. 11 ^ 1. -Before a tax inspection actions at its headquarters, domicile or residence of the taxpayer, be entitled: a) to be informed of the action that is to be made by sending a check;
  

(b)) to be advised in relation to the rights and obligations resulting from this Ordinance. Notice of verification shall include:-the legal basis for the transmission and to conduct tax audit;
-the period during which is scheduled to take place the action of fiscal control;
-taxes and taxable periods will be included in the checklist.
Verification opinion shall be forwarded to the taxpayer at least 15 days before the date of commencement of the action for fiscal control.
In the case of tax inspection bodies, which under the law can execute unannounced, and where the action of fiscal control is carried out in order to solve some requests from taxpayers, transmission of verification is not required.
The taxpayer taking knowledge confirm their rights and obligations by signing the verification opinion.
For good reason taxpayers may require modification of the date of commencement of fiscal control with a maximum of 30 working days, which shall be communicated in writing to the management of fiscal control, 5 days from receipt of the verification and signing it.
A new request for deferment of tax audit shall not be allowed. "
15. After article 12 article 12 shall enter ^ 1 with the following content: "Art. 12 ^ 1. -Taxable persons have the right to request, on its own initiative, to be controlled. "
16. Article 13 shall read as follows: Art. 13.-taxpayers are obliged to make available to the tax inspection body all the documents operational, technical, accounting and other supporting legal documents underlying the compilation of accurate and in the amount of tax owed legal.
Documents not presented in bad faith, as evidenced on the occasion of tax audit conducted at Headquarters, domicile or residence of the taxpayer or to the headquarters of the tax audit shall not be taken into account at a later date, on the occasion of solving possible objections, appeals and complaints against acts of control. "
17. In article 17, paragraph 1 shall read as follows: "the tax Control is carried out at its headquarters, domicile or residence of the taxpayer at the times headquarters of fiscal control, as appropriate."
18. Article 18 shall read as follows: Art. 18.-performing tax control; 17 shall be determined by the tax inspection bodies according to the objectives of control and can not be greater than 3 months. "
19. Article 19 shall read as follows: Art. 19.-audit at Headquarters, domicile or residence of the taxpayer at the times headquarters of fiscal control, as appropriate, shall be performed only once for each tax and for each taxable period.

Notwithstanding the provisions of paragraph 1. 1, the head of the tax audit may decide to review a certain period, if at the end of fiscal control and until the expiry of the limitation period provided for by this Ordinance shall appear further data, unknown fiscal supervisory body on the date of the check, influencing or altering it. "
20. Article 20 shall read as follows: Art. 20.-tax audit Results shall be recorded in the minutes of the Supervisory Board, or finding notes in the reports of irregularities. "
21. The title of chapter V shall read as follows: "Prescription of the right of control in determining tax differences in taxes". The first sentence of article 21 shall read as follows: Art. 21. the right of tax control bodies to establish differences in taxes and interest for late payment within them, as well as establishing offences and to impose fines and penalties for the acts whose findings and sanctions are foreseen by the law of the jurisdiction of the tax inspection bodies, for a taxable period shall prescribe as follows: 23. Article 25 shall read as follows: Art. 25.-the Statute of limitations for the determination of taxes and the tax gap is 10 years in the case of tax evasion which has been established by a final court judgement. "
24. In article 26, paragraph 1, introductory part and points (a))-d) shall read as follows: "Constitute offences, if they are not committed in such circumstances that, according to the criminal law, to constitute the offence, the following facts: (a) assistance by the taxpayers) or the person legally empowered to represent them supporting documents or explicatiilor required by the tax inspection bodies;
  

b) failure or legal representatives of taxpayers and their control on the premises of the tax body on the date, time and place fixed, at his written request;
  

(c) the taxpayer's refusal to) share of fiscal control in business premises or in any other places where there are taxable goods or it revenue-producing activities with a view to exercising tax control;
  

d) not by persons, bodies and institutions referred to in article 1. 8, within the period prescribed by the tax audit, documents and data requested, today; "
  

25. In article 26, paragraph 2 shall read as follows: the Offences referred to in paragraph 1. 1 shall be imposed as follows: 1. the white and rosé wines. the a and b)), with a fine of 500,000 to 2,000,000 lei lei, which is support by individuals guilty;
2. the white and rosé wines. c) and (d)), with fine from 2,000,000 to 10,000,000 lei lei;
3. the white and rosé wines. e) with fine from 1,000,000 to 10,000,000 lei lei. "
26. Article 28 shall be repealed.
27. Article 29(3) shall read as follows: Art. 29.-pursuant to this Ordinance the Finance Ministry will issue implementation instructions, approved by the Decree of the Cabinet of Ministers, 60 days from the date of publication in the Official Gazette of Romania, part I, of the law approving this Ordinance. "
This law was adopted by the Senate at its meeting on 15 March 1999, in compliance with the provisions of art. 74 para. (2) of the Constitution of Romania.
p. PRESIDENT of the SENATE, DANIELS T this law was adopted by the Chamber of deputies at its meeting of 15 March 1999, in compliance with the provisions of art. 74 para. (2) of the Constitution of Romania.
p. PRESIDENT Chamber of Deputies, ADRIAN NASTASE — — — — — — — — — — — —