Approving the risk sub-criteria developed from the general criteria provided by the Fiscal Procedure Code: OPANAF no. 2017/2022

The takeaway 

President of the National Agency for Fiscal Administration Order no. 2017/2022 (OPANAF no. 2017/2022) approved the risk sub-criteria developed from the four general criteria provided by the Fiscal Procedure Code: fiscal registration; filing tax returns; declaration level; and the fulfillment of payment obligations to the general consolidated budget and other creditors.

In detail

According to OPANAF no. 2017/2022, the risk sub-criteria are established by reference to the general criteria based on the applicable class / sub-class of tax non-compliance risk provided for in art. 7, para. 7 of the Fiscal Procedure Code.

Tax non-compliance risks concern tax registration, the submission of tax returns with complete data and on time, the level of declaration and fulfillment of payment obligations correctly, coherently and in accordance with the rate and amount of taxes, fees and contributions declared in tax returns and fulfilling payment obligations to the general consolidated budget and third parties, as well as issues related to the solvency and creditworthiness of taxpayers.

For fiscal receivables administered by the central fiscal body, the administration procedures are carried out depending on the fiscal risk class / sub-class in which the taxpayers are classified following the risk analysis carried out by the fiscal body.

We present below the sub-criteria developed based on the four general fiscal risk criteria.

• The sub-criteria developed based on the tax registration criterion are:
  • Failure to register for VAT purposes; failure to register as a profit tax payer.
  • Failure to register as a specific tax payer; failure to register as a microenterprise revenue tax payer; failure to register as an excise tax payer.
  • Failure to register as a taxpayer for income tax and mandatory social contributions.
  • Non-tax registration in the case of carrying out activities, obtaining income and other situations for which there is a tax registration obligation.
  • Risks associated with shareholders, associates, administrators and others, from a registration perspective.
• The sub-criteria developed based on the criterion regarding the submission of tax returns are:
  • Late submission of tax returns.
  • Failure to submit tax returns.
  • Erroneous filing of tax returns.
  • The risks associated with shareholders, associates, administrators and others, from the perspective of submitting declarations.
• The sub-criteria developed based on the declaration-level criterion are:
  • Inconsistencies between the data in the tax returns and in other forms submitted by the taxpayer..
  • Inconsistencies between the data in the tax returns and other forms submitted by the taxpayer when compared with the data and information transmitted by third parties;
  • Incorrect declaration of the rate and amount of taxes, fees and contributions by the taxpayer; reducing profitability.
  • The risks associated with shareholders, associates, managers and others, from the perspective of the level of declaration.
• The sub-criteria developed based on the criterion regarding the fulfillment of payment obligations to the general consolidated budget and other creditors are:
  • Late-payment of tax obligations; non-payment of tax obligations.
  • Insolvency.
  • The risks associated with shareholders, associates, administrators and others, from the perspective of meeting payment obligations.

Source: [OPANAF no. 2017/2022 regarding the approval of the risk sub-criteria developed from the general criteria provided by art. 7 para. (7) of the Fiscal Procedure Code, published in the Official Gazette no. 1112 dated 17 November 2022]