Starting with 15.07.2021, the ANAF Order no. 1071/2021 by which the procedure for the application of article 131 par. (1) of the Fiscal Procedure Code (Law no. 207/2015).
Initially, according to some legislative amendments from December 2020 concerning the Fiscal Procedure Code, it was established that: “(1) The result of the fiscal inspection shall be recorded, in writing, in a fiscal inspection report, in which the findings of the de facto and legal tax inspection and their tax consequences, unless findings are made in connection with the commission of acts provided for by criminal law in connection with the means of proof which are applicable the provisions of art. 132. The application procedure shall be approved by order of the President of the A.N.A.F. ” (art. 131 para. (1) Code of Fiscal Procedure).

Thus, this amendment established the fact that, in the situation where, within a fiscal inspection, findings are made in connection with the commission of criminal acts in connection with the means of proof regarding the establishment of the tax base, the fiscal inspection report can no longer be issued. and the taxation decision, but the criminal investigation bodies must be notified.

In order to establish the conditions under which the application of this legislative amendment will be made, it was proposed to approve a procedure by Order of the President of A.N.A.F.

The A.N.A.F procedure published on Thursday, 15.07.2021, which aims to define the actions to be performed by the fiscal inspection bodies, in the situation expressly provided in the previously mentioned article, respectively art. 131 para. (1) of the Fiscal Procedure Code.

The procedure involves carrying out 5 (five) actions, respectively:

1. Conclusion within the fiscal inspection of a report (under the conditions of the Fiscal Procedure Code). Thus, if ANAF inspectors have indications that a crime has been committed, they will conclude a report that will be forwarded to the criminal investigation bodies, together with the supporting documents.
2. Establishing the taxes, fees, contributions, as the case may be, as well as the taxable periods for which findings were made in the minutes mentioned in the previous point. Based on the findings in the minutes, the taxes, fees, contributions and taxable periods whose tax base is influenced by the respective findings will be established.
3. Preparation and approval of the report to justify the non-preparation of the fiscal inspection report or to justify the preparation of the fiscal inspection report only for certain taxes, duties and certain taxable periods, as the case may be. Basically, the inspectors can conclude the fiscal inspection report only for the aspects that are not covered by the criminal notification.
4. Notification of the taxpayer to whom the fiscal inspection was ongoing in connection with the non-preparation of the fiscal inspection report or in connection with the elaboration of a fiscal inspection report only for certain taxes, duties, contributions and taxable periods, as the case may be. Also, the taxpayer is informed about the fact that, for taxes, fees, contributions for which no tax inspection report has been drawn up or which have not been included in the administrative-fiscal documents issued as a result of drawing up the tax inspection report, the term of prescription for establishing the tax receivables is suspended.
5. Registration in the special record of the data and information regarding the taxpayer for which a criminal notification was made. Through this record, ANAF will have information regarding the taxpayers whose inspection has not been completed with a fiscal inspection report.

The ANAF procedure is applicable starting with Thursday, 15.07.2021.