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Tax registration decisions issued ex officio, without hearing the taxpayer - an unfair practice of the tax authorities

Copyright © Vlad Boeriu & Bogdan Marculet - Deloitte Consultanta

Tax registration decisions issued ex officio, without hearing the taxpayer - an unfair practice of the tax authorities

DELOITTE CONSULTANTA SRL

5 Jul 2023

Opinion material by Vlad Boeriu, Fiscal and Legal Services Coordinating Partner, Deloitte Romania, and Bogdan Marculet, Senior Managing Associate, Reff & Asociatii, Deloitte Legal

The relationship between the tax authorities and taxpayers has improved considerably in recent years, the way inspections are carried out has evolved, and the perspective of implementing remote, punctual controls, only in the cases identified based on the risk analysis, gives confidence regarding the simplification and efficiency of the procedures in field.

For more information, please see the Romanian version of the article, here.

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Tags : Tax registration decisions issued ex officio , an unfair practice of the tax authorities , inspections , remote , punctual controls

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