Comentarii asupra modificărilor Codului de procedură fiscală, aprobate prin Ordonanţa de urgenţă nr. 188/2022
Comments on the amendments to the Tax Procedure Code approved by Emergency Ordinance No 188/2022
Author(s): Tanți AnghelSubject(s): Law, Constitution, Jurisprudence, Civil Law, Public Law, Fiscal Politics / Budgeting
Published by: Universul Juridic
Keywords: tax inspection file; tax risk; random selection for inspection; compliance notification; tax return correction; tax inspection start date; tax inspection location; provisional tax decision;
Summary/Abstract: The object of Emergency Ordinance No 188/2022, hereinafter referred to as the Ordinance, as it results both from the preamble and from the Explanatory Memorandum, was mainly aimed at revising the legal framework incident to tax control procedures, the aim being "to strengthen the institutional capacity of tax control structures, to prevent domestic and cross-border tax fraud and tax evasion through early and timely identification of major tax risks".
Journal: Revista Consultant Fiscal
- Issue Year: 2022
- Issue No: 04
- Page Range: 4-11
- Page Count: 7
- Language: Romanian
- Content File-PDF