Personal tax status inspections of individuals

Personal tax status inspections of individuals

View this page in: Romanian
24 September 2013

Ministry of Public Finance Order no. 1504 establishing the model for the statement of assets and income, as well as of the assets and income, to be declared by individuals subject to personal tax status inspections was published on 11 September 2013 (the “Order”).

The provisions introduced by the Order establish:

  • the asset components to be declared by inspected individuals and reported by category, regardless of the country in which they were realised or located;
  • the income components to be declared by inspected individuals and reported by category and income source, regardless of whether obtained in Romania or abroad;
  • the model and content of the “Statement of assets and income”.

Source: Official Gazette of Romania no. 578/11.09.2013]

For more information, please contact Mihaela Mitroi, Peter de Ruiter, Ionut Simion and Daniel Anghel.

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