TAX RECORD : DATA REGISTRATION PROCEDURE

TAX RECORD : DATA REGISTRATION PROCEDURE

On October 1st, we presented to you the new regulation regarding tax records, which became effective following the adoption of Government Ordinance no. 39/2015. After the publication of the Order of ANAF’s President no. 2.594/2015 on the organization of tax records, we will make a brief presentation of the tax bodies in charge of the management of this database, the means by which data is registered or
deleted from the tax record, as well as the procedure for obtaining a tax record excerpt.

Please be reminded that the tax record is a document reflecting a taxpayer’s fiscal discipline. This document is required when incorporating a new company, when authorizing an independent activity, for share assignment procedures, when appointing new legal representatives or when new shareholders enter into a company. The tax record is used by the administration in order to prevent and combat tax evasion. From now on, a tax record will also be required when new members enter into an association/foundation or when legal representatives are appointed.

COMPETENT BODIES

From now on, ANAF is the institution managing the tax records and such management is carried out through the competent local tax administrations, depending on the taxpayer type, such as, for example, the Large Taxpayers Directorate, county administrative bodies, municipal tax services etc.

DATA REGISTRATION

Tax records refer to all persons or entities susceptible of committing offences sanctioned by tax, accounting, customs laws... Tax records refer to natural persons, incorporated or unincorporated entities, but also to associations, shareholders, members and representatives of incorporated or unincorporated entities.

Sentences are registered in the tax record by the competent service, through a registration sheet, filled-in for every sentence that must be listed in the tax record.

For example, the following will be registered in the tax record: several liability with a debtor or with an insolvent debtor based on a final court ruling. Offences will be registered within 5 days from the expiry of the deadline for appeal (administrative or judicial). On the other hand, crimes are registered within 5 days from the communication of the final sentence rendered by the court.

DELETION OF DATA FROM THE TAX RECORD

Convictions registered in the tax record can be deleted either at the taxpayer’s request, or automatically. Crimes registered in the tax record can be deleted, at the taxpayer’s request, after 5 years from the execution of the execution of the sentence.

Acts sanctioned by a fine/warning are also deleted from the tax record after a period of 5 years from their registration, automatically or upon the taxpayer’s request.

Offences other than those regarding excise goods can be deleted from the tax record within a month from their registration, provided that the taxpayer has paid the fine.

However, please note that the National Agency for Tax Administration (ANAF) will keep a record of taxpayers who were deleted from the tax record for 10 years from the moment they were deleted. ANAF claims that such database is used for performing risk analyses, based on which the tax authority will select taxpayers subject to future tax inspections...

HOW TO OBTAIN THE TAX RECORD

From now on, taxpayers wishing to obtain a tax record excerpt can address any competent tax authority, irrespective of their tax residence.

As provided by Order no. 2594/2015, the tax record excerpt can be obtained under a simplified form – under the form of a document attesting only if the concerned taxpayer has or does not have a tax record.

The tax record certificate can be issued either on paper or electronically, at the taxpayer’s choice. Such certificate is valid for 30 days.