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Under what conditions does ANAF have control competence in the case of natural persons not resident in Romania?

Under what conditions does ANAF have control competence in the case of natural persons not resident in Romania?

Authors: Stela Andrei, Partner, Income Tax and Social Contributions, EY Romania, Calin Stan, Lawyer, Bancila Diaconu si Asociatii and Adelina Iancu, Lawyer, Bancila Diaconu si Asociatii

It is the natural question that arises in the context of the start of extensive control actions by the National Agency for Fiscal Administration (ANAF) this year, in order to detect possible cases of non-compliance in declaring the incomes of natural persons.

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

 

 

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ERNST & YOUNG SRL