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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

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LEGE no. 64 64 of 15 April 1999 for approval Government Ordinance no. 70/1997 on tax control
ISSUER PARLIAMENT
Published in OFFICIAL MONITOR no. 168 168 of 21 April 1999



The Romanian Parliament adopts this law + Article UNIC Approval Government Ordinance no. 70 70 of 28 August 1997 on tax control, issued pursuant to art. 1 lit. a) of Law no. 134/1997 for the empowerment of the Government to issue ordinances and published in the Official Gazette of Romania, Part I, no. 227 of 30 August 1997, with the following amendments and additions: 1. Article 1 shall read as follows: "" Art. 1. -The tax control includes all activities aimed at verifying the reality of the statements, as well as verifying the correctness and accuracy of the tax obligations by taxpayers. " 2. Article 2 shall read as follows: "" Art. 2. -They are subject to fiscal control, according to the present ordinance, natural and legal persons, Romanian and foreign, as well as associations without legal personality, to which they return, according to the legal regulations in force, tax obligations, called further contributors. " 3. Article 3 shall read as follows: "" Art. 3. -Tax obligations include: a) the obligation to declare the goods and taxable income or, as the case may be, taxes due; b) the obligation to calculate and record in accounting and payment records, at legal deadlines, taxes; c) the obligation to calculate and record in the accounting and payment records, at the legal deadlines, the taxes that are made by stoppage at source; d) any other legal obligations incumbent on taxpayers, natural or legal persons, in the application of tax laws. " 4. Article 5 shall read as follows: "" Art. 5. -The fiscal control is exercised by the Ministry of Finance and its territorial units, through the fiscal apparatus and the financial control bodies empowered by the law, hereinafter referred to as fiscal control bodies. Employees of the tax control bodies perform a function involving the exercise of state authority. The organization, territorial competence and powers of the fiscal control bodies shall be approved by the Minister of Finance. 5. The title of Chapter II shall read as follows: "" Rights and obligations of the tax control bodies " 6. In Article 6, the introductory part and letters b), c), d), e), f) and g) shall read as follows: "" Art. 6. -In the exercise of their duties, the fiscal control bodies have the right: ........................................................................... b) to ask taxpayers for the information, justifications or explanations relating to the declarations or documents subject to control. Where the written response is requested, taxpayers shall be required to provide that information within 10 days of receipt of the request; c) to request the presence of taxpayers or their legal representatives at the headquarters of the fiscal control body. The request shall be made in writing and shall include, on a mandatory basis, the date, time and place of the meeting and its purpose. The request shall be communicated to the taxpayer at least 15 days before the date fixed for the meeting d) make factual findings about the nature of the activities producing taxable income or for the identification of taxable goods or sources; e) to receive copies of any inscription, document or accounting record; f) to retain, in order to protect against alienation or destruction, in exchange for an evidence written and signed by the tax control body, any document or material element that may constitute evidence or evidence relating to determination of taxes due by taxpayers, for a maximum period of 30 days. In exceptional cases, with the approval of the management of the general directions of public finances and the county state financial control or of the city of Bucharest, as the case may be, the retention period can be extended up to 90 days; g) enter, in the presence of the taxpayer or his legal representative, or in the presence of another person designated by the taxpayer, in any premises of the premises where the taxpayer operates or in places where there is taxable goods or in which income-producing activities are carried out. Access is allowed during the normal working hours of the taxpayer, and outside it, only with the written authorization of the management of the fiscal control body and with the consent of the taxpayer. " 7. Article 6, point h) shall be repealed. 8. In Article 8, the introductory part of paragraph 1 shall read as follows: "" Art. 8. -In order to determine how to comply with the tax obligations of taxpayers and to establish the exact taxes due, the 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 par. 1 are obliged, within the time specified in the request, to provide the information and to provide the fiscal control bodies with the respective documents, records and data. " 10. In Article 8, paragraph 3 shall read as follows: "All the documents, data and information obtained by the tax control bodies in the manner provided for in this article will be part of the tax file of the taxpayer and will be considered to recalculate the taxes due by him." 11. Article 9 shall read as follows: "" Art. 9. -In duly justified cases, tax control bodies may require persons, according to territorial powers, to make statements or submit documents, deemed necessary to determine whether or not the person concerned has the quality of the taxpayer. " 12. Article 10 shall read as follows: "" Art. 10. -Fiscal control bodies have the obligation to exercise fiscal control in such a way as to affect as little as possible the current activities of taxpayers. For the entire duration of fiscal control the fiscal control bodies have the obligation to act with professionalism, proving fairness and objectivity in relations with controlled taxpayers and the other people with whom they come in contact during the performance of duties. " 13. In Article 11, letter b) shall read as follows: "b) to comply with the contraventions and to apply the fines and penalties provided for by the tax laws;" 14. Article 11 (1) shall be inserted after Article 11: "" Art. 11 11 ^ 1. -Before carrying out a tax control action at the taxpayer's premises, domicile or residence, he shall be entitled: a) be informed of the action to be carried out, by submitting a verification opinion; b) be notified of his rights and obligations resulting from this ordinance. The verification opinion shall include: -the legal basis of its transmission and the conduct of fiscal control; -the period during which the tax control action is scheduled to take place; -taxes and taxable periods that will be included in the verification. The notice of verification shall be sent to the taxpayer at least 15 days before the effective start date of the fiscal control action. In the case of fiscal control bodies, which, according to the law, can execute unannounced controls, as well as if the tax control action is carried out in order to solve some requests of taxpayers, the transmission of the verification notice is not mandatory. The taxpayer confirms the taking to the attention of his rights and obligations by signing the verification notice. For good reasons taxpayers can request the modification of the starting date of the fiscal control with a maximum of 30 working days, a request that is communicated, in writing, to the management of the fiscal control body, 5 days after the receipt of the notice of verification and from its signature. A new request for postponement of that tax control shall not be admitted. " 15. Article 12 (1) shall be inserted after Article 12: "" Art. 12 12 ^ 1. -Taxpayers have the right to request, on their own initiative, to be controlled. " 16. Article 13 shall read as follows: "" Art. 13. -Taxpayers are obliged to provide the fiscal control body with all the technical-operative documents, accounting and any other supporting legal documents, which are the basis for the correct calculation and in the legal amount of taxes due. Documents not presented in bad faith, proven on the occasion of the tax control carried out at the headquarters, domicile or residence of the taxpayer or at the headquarters of the fiscal control body, will not be taken into account later, on the occasion of the settlement any objections, appeals and complaints against acts of control. " 17. In Article 17, paragraph 1 shall read as follows: " Tax control shall be carried out at the premises, domicile or residence of the taxpayer or at the headquarters of the fiscal control body, as the case 18. Article 18 shall read as follows: "" Art. 18. -The period affected by the fiscal control provided in art. 17 17 is determined by the fiscal control bodies according to the objectives of the control and cannot be more than 3 months. " 19. Article 19 shall read as follows: "" Art. 19. -Tax control at the premises, domicile or residence of the taxpayer or at the headquarters of the fiscal control body, as the case may be, shall be carried out only once for each tax and for each period subject to taxation. By exception to the provisions of par. 1, the head of the competent fiscal control body may decide to recheck a certain period, if from the date of conclusion of the tax control until the fulfillment of the limitation period provided for by this ordinance, additional data appear, unknown to the fiscal control body at the time of the control, which influences or changes its results. " 20. Article 20 shall read as follows: "" Art. 20. -The results of the fiscal control shall be compulsorily recorded in the control minutes, in notes of finding or in minutes of finding the contraventions, as the case may be. " 21. The title of Chapter V shall read as follows: "Prescription of the right of the fiscal control body to set tax differences" 22. In Article 21, the introductory part shall read as follows: "" Art. 21. -The right of the tax control bodies to establish differences in taxes and late increases for their failure to pay, as well as to find contraventions and to impose fines and penalties for the facts of which the finding and According to the law, the competence of the tax control bodies, for a taxable period, is prescribed as follows: " 23. Article 25 shall read as follows: "" Art. 25. -The limitation period for the establishment of taxes and differences in taxes shall be 10 years in the event of tax evasion established by a final judgment. " 24. In Article 26 (1), the introductory part and letters a)-d) shall read as follows: " It constitutes contraventions, if not committed under such conditions that, according to the criminal law, to constitute crimes, the following facts: a) failure to provide by taxpayers or by the person legally empowered to represent them of the supporting documents or explanations requested by the tax control bodies; b) failure to present taxpayers or their legal representatives at the headquarters of the fiscal control body at the date, time and place fixed, at his written request; c) refusal of the taxpayer to allow access to the fiscal control body in its business premises or in any other places where there are taxable goods or in which it carries out activities producing income, in order to exercise tax control; d) failure to provide by persons, bodies and institutions referred to in art. 8, within the deadline set by the fiscal control bodies, the documents, records and data requested; " 25. In Article 26, paragraph 2 shall read as follows: Contraventions provided in par. 1 1 shall be sanctioned as follows: 1. the ones at lit. a) and b), with a fine of 500,000 lei to 2,000,000 lei, which are borne by the guilty individuals; 2. the ones at lit. c) and d), with a fine from 2,000,000 lei to 10,000,000 lei; 3. the ones at lit. e), with a fine of 1,000,000 lei to 10,000,000 lei. " 26. Article 28 shall be repealed. 27. Article 29 shall read as follows: "" Art. 29. -In application of this ordinance the Ministry of Finance will issue instructions for application, approved by Government decision, 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 the meeting of March 15, 1999, in compliance with the provisions of art 74 74 para. (2) of the Romanian Constitution. p. SENATE PRESIDENT, DORU IOAN TARACILA This law was adopted by the Chamber of Deputies at the meeting of March 15, 1999, in compliance with the provisions of 74 74 para. (2) of the Romanian Constitution. p. CHAMBER OF DEPUTIES PRESIDENT, ADRIAN NASTASE ------------