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Law No. 49 Of 21 January 2003 Concerning The Approval Of The Government Ordinance. 62/2002 On The Amendment Of The Government Ordinance. 70/1997 Tax Audit

Original Language Title:  LEGE nr. 49 din 21 ianuarie 2003 privind aprobarea Ordonanţei Guvernului nr. 62/2002 pentru modificarea Ordonanţei Guvernului nr. 70/1997 privind controlul fiscal

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LEGE no. 49 49 of 21 January 2003 on approval Government Ordinance no. 62/2002 for amendment Government Ordinance no. 70/1997 on tax control
ISSUER PARLIAMENT
Published in OFFICIAL MONITOR no. 54 54 of 30 January 2003



The Romanian Parliament adopts this law + Article 1 Approval Government Ordinance no. 62 62 of 29 August 2002 for amendment Government Ordinance no. 70/1997 on tax control, adopted pursuant to art. 1 1 section II.2 of Law no. 411/2002 on the empowerment of the Government to issue ordinances and published in the Official Gazette of Romania, Part I, no. 646 of 30 August 2002, with the following amendments and additions: 1. In Article I, point 3, Article 5 shall read as follows: "" Art. 5. -The fiscal control is exercised by the fiscal control bodies of the Ministry of Public Finance and its territorial units, as well as by the specialized services of the local public administration authorities, called continue to be tax control bodies. The tax control bodies perform a function involving the exercise of state authority. The organizational structure, the number of personnel for the activity of fiscal control, the territorial competence and the powers of the fiscal control apparatus of the Ministry of Public Finance and its territorial units are approved by the Minister public finances, and for the specialized services of local public administration authorities, the Minister of Public Administration. In the exercise of their duties the fiscal control bodies collaborate with the central and local public authorities, with the specialized directorates of the Ministry of Public Finance, respectively of the Ministry of Public Administration, such as and with similar tax institutions in other states, under the law, to achieve their objectives. " 2. in Article I, point 4, Article 6, points d) and g) shall read as follows: " d) 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 necessarily include the date, time and place of the meeting, and its purpose. The request shall be communicated to the taxpayer at least 5 working days before the date fixed for the meeting ............................................................... g) to establish the tax obligations by assimilation or estimation, in the situation where in the bookkeeping there are no supporting documents or the taxpayer refuses their presentation, according to the methodology approved by order of the Minister public finances, namely the Minister of Public Administration. The burden of proving that the indirect method used to establish tax obligations is incorrect for the taxpayer; ' 3. in Article I, point 4, Article 6, point i) shall be repealed. 4. In Article I, point 5, the introductory part of Article 8 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: " 5. In Article I, point 6, Article 9 is repealed. 6. in Article I, point 7, Article 10, after letter j), insert the letter k) with the following contents: " k) to respond to the findings of the control, relative to the topic established for verification and in accordance with the documents subject to control. '; 7. In Article I, point 9, Article 11 ^ 1, paragraphs 2 and 3 shall read as follows: " The notice of verification shall be transmitted to the taxpayer at least 5 working days before the effective start date of the fiscal control action. For good reasons taxpayers can request the modification of the starting date of the fiscal control with a maximum of 15 working days, a request that is communicated in writing to the management of the fiscal control body within 5 working days from receipt of the verification notice. ' 8. in Article I, point 9, Article 11 ^ 1, after paragraph 5, two new paragraphs, paragraphs 6 and 7 shall be inserted, with the following contents: " The tax control bodies are obliged to act immediately or in no more than 24 hours to all complaints and complaints regarding tax evasion cases. Unannounced control may not be extended to a period or activity of a taxpayer. " 9. in Article I, point 10, Article 12, point e) shall be repealed. 10. In Article I, point 11 is repealed. 11. In Article I, paragraph 12, Article 13, letter a) shall read as follows: "" a) submit, at the request of the control body, on the date and place established for the control, at the head office and/or of the subunits of the economic operator; " 12. In Article I, point 14, Article 17 shall read as follows: "" Art. 17. -The fiscal control is carried out, based on the decision of the fiscal control body, at the registered office registered by the competent bodies and/or at the subunits of the respective economic agent. If the documents have been raised by the bodies empowered by the law, the control may be carried out, if the economic agent does not have the appropriate headquarters, and at the headquarters of the control body. " 13. In Article I, point 16, Article 26, paragraph 2 shall read as follows: "The finding of contraventions and the application of sanctions shall be made by the fiscal control bodies and other persons empowered from the Ministry of Public Finance, respectively the Ministry of Public Administration, as the case may be." 14. in Article I, after point 16, point 17 is inserted as follows: "" 17. Article 29 will read as follows: Lt; Art. 29. -Within 60 days from the date of publication of the law approving the present ordinance in the Official Gazette of Romania, Part I, the Ministry of Public Finance and the Ministry of Public Administration will develop the methodological norms for the application of it, approved by Government decision. gt; gt; " + Article 2 Government Ordinance no. 70/1997 on tax control, approved with amendments and additions by Law no. 64/1999 , with subsequent amendments and completions, including those brought by this law, will be republished in the Official Gazette of Romania, Part I, giving the texts a new numbering. This law was adopted by the Senate at the meeting of December 12, 2002, 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 December 17, 2002, in compliance with the provisions of 74 74 para. (2) of the Romanian Constitution. CHAMBER OF DEPUTIES PRESIDENT VALER DORNEANU Bucharest, January 21, 2003. No. 49. ----------------