Considerații generale pe marginea noii strategii a Ministerului Finanțelor privind îndrumarea și asistența contribuabililor
General Considerations on the New Strategy of the Ministry of Finance Regarding the Guidance and Assistance of Taxpayers

Summary/Abstract: This paper addresses in an analytical manner the way in which the Ministry of Finance regulates the concrete activity of guidance and assistance of taxpayers that will be carried out by the fiscal bodies within NAFA. This analysis of the provisions of the Procedure for guidance and assistance of taxpayers and payers, granted by the National Agency for Fiscal Administration, and methodological coordination of the unitary application of tax and procedural tax legislation carried out by taxpayer assistance structures, as well as in the field of technology adopted on the 1st of October 2021 is corroborated with a critical analysis of the provisions of the Fiscal Procedure Code regarding a series of principles governing fiscal legislation, respectively unitary application of fiscal legislation (including as an expression of the principle of legal certainty enshrined at European level), the exercise of the right to asses of the fiscal body (correlated with the taxpayer’s right to be heard), the active role of the fiscal body, the obligation of cooperation (which belongs to the taxpayer, according to the Romanian fiscal legislation), as well as the good faith in the relations between the taxpayer and the fiscal body. In this study we tried to propose solutions and give explanations on who can provide guidance and assistance, on what aspects, in what the guidance and assistance activity is materialized, and, last but not least, what is the legal value of this activity? In conclusion, we highlighted a series of observations such as the fact that it is necessary to regulate the activity of guidance and assistance of all fiscal bodies of the state and of the administrative-territorial units, including that of other authorities entitled to perform fiscal administration acts, not only of NAFA. We also proposed legal and practical solutions for recognizing the opposability of the guidance and assistance activity by consecrating all responses to taxpayers’ requests as “first solutions” and publishing them on an information platform open to the general public and anyone interested in documenting, including other fiscal bodies. Last but not least, we proposed the creation of a database managed by NAFA which would include all the “first solutions” which would then represent a benchmark for all similar situations managed by all tax authorities, a database structured by theme, in which it will be mentioned the issuing body of the answer, the legal basis and the summary motivation of the adopted solution, all these for the accomplishment of the desideratum of the unitary application of the fiscal legislation.

• Details
• Contents