The order introduces the Procedure for submitting the document certifying the tax returns of the taxpayers who opted for their certification by a tax consultant.
The tax consultant has the obligation to submit with the relevant tax authorities the certification document, based on the taxpayer’s approval, at the time of the submission of the certified tax return or at a subsequent date.
Also, the Order contains provisions regarding the form and content of the certification document, as well as additional details regarding the certification of the tax returns. In this respect, it is provided that the certification document should refer to all the operations or information related to the respective tax.
The Order approves as well the Procedure for exchange of information between the National Agency for Fiscal Administration and the Chamber of Tax Consultants in respect of the active members of the Chamber of Tax Consultants who can certify the tax returns.
Norms for the certification of the tax returns
Decision of the Chamber of Tax Consultants no. 6/30.07.2014 published in the Official Gazette no. 883 of 4 December 2014
The Decision approves the norms regulating the procedure for the certification of the tax returns.
The responsibilities of the tax consultant and of the taxpayer regarding the certification and the work procedures are established through these norms.
The check of the tax treatment applicable for the economic operations reflected in the tax returns is performed through sample checks, depending on the materiality established by the tax consultant based on professional judgement.
The norms provide work procedures for the certification of the following tax returns: corporate income tax return, VAT returns, excise duties return and income tax return.
Further to performing the specific procedures, the tax consultant will prepare a certification report which will be the basis for the certification document. The content of the certification report is provided by the norms.
The norms also contain provisions regarding the written agreement which should be concluded between the tax consultant and the taxpayer who opts for the certification of its tax returns.
These provisions should be considered given that the certification of the tax returns represents a criterion used for the assessment of the tax payer’s status in the context of the tax audit selection process.
The certification document is filled in and submitted electronically via the portal of the National Agency for Fiscal Administration.
