Last updated: 2 October 2019
The taxpayers registered with the Romanian tax authorities by means the online communication platform, called “The private virtual space” have, for now on, the possibility to request and receive their tax record via Internet. The new service is free of charge and available not only to individuals but also to legal entities and to the ones without legal personality.
In order to obtain the tax record, the taxpayer must provide their tax registration code, or, as the case may be, the personal identity number and specify the reason of the request.
It should be noted that the online platform “Virtual Private space” makes it possible to obtain tax information regarding the taxpayers’ tax situation, the online submission of the tax returns and the reception of the documents and the tax administration papers in a digital format. The documents sent through the “Virtual private space” platform have the same legal value as the ones sent by mail or picked up directly from the National Agency of Tax Administration (NAFA) headquarters.
THE OBLIGATION TO PRODUCE A TAX RECORD
It should be noted that, according to the Government Ordinance No 93/2015, producing a tax record is mandatory in certain situations, such as:
a) When setting up a company, a cooperative, an agricultural cooperative or an entity without legal personality, by each of the partners, shareholders, members and legal or appointed representatives;;
b) When registering an association or foundation in the Associations and Foundations Register by each of the associates or founding members;
c) When applying for an authorization to engage in an independent activity, by each applicant;
d) In shares‘ assignment or transfer procedures, irrespective of the form thereof, by the new partners or shareholders;
e) When appointing new legal representatives, as well as in the case of co-opting new partners or shareholders in share capital increase, by the new representatives, partners or shareholders.
f) When appointing new legal representatives as well as in the case of co-opting new members in associations and foundations, when they also become legal representatives of the already registered legal entity.
Moreover, the foreign natural and legal entities that are not registered in Romania for tax purposes are not bound to produce the tax registration certificate. In this case, the natural or legal person producing of an authenticated statement certifying that they did not perpetrate facts and haven’t been in situations similar to those recorded in the Romanian tax record but also to declare that they are not registered for tax purposes in Romania.