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The notification of compliance in case of inspection or verification of the personal fiscal situation - in which cases will it be sent and what are the exceptions?

The notification of compliance in case of inspection or verification of the personal fiscal situation - in which cases will it be sent and what are the exceptions?

Opinion material by Bogdan Marculet, Senior Managing Associate, and Stefan Mihartescu, Managing Associate, Reff & Asociatii | Deloitte Legal

The compliance notification, regulated by GEO 188/2022 through which changes were made to the Fiscal Procedure Code, represents an important step in order to encourage voluntary compliance with the payment of taxes and fees.

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

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REFF SI ASOCIATII