| According to a recently published release, ANAF announced that following a risk analysis performed by the General Directorate for Tax Audit Coordination within ANAF on the large taxpayers managed, starting from 01.01.2017 was selected a number of around 108 large taxpayers with a high fiscal risk or which will be started tax audit actions.
We draw attention to the fact that the main criterion used in this risk analysis was the fiscal risk related to transfer prices, and among the other criteria are also the profit margin, inconsistencies between D394 and D390, transactions with taxpayers declared inactive/ have the TIN deleted.
We mention the fact that for a number of around 80 of the selected taxpayers, the tax audits will be performed by the general regional directorates by delegation and the remaining 28 taxpayers were included in the program of tax audit structures of the General Directorate of Administration of Large Taxpayers.
We note that these approaches to start the tax audits are performed in accordance with point 11 of the Main courses of action of ANAF in 2017 meant to increase the level of collecting budgetary revenue, by which was established “the selection and programming in tax audit starting from the immediately following period of a larger number of taxpayers with a special focus on companies in the financial – banking field and medium taxpayers, including by granting delegations to other structures.”
In the context of those previously mentioned, the Darian DRS Tax is at your disposal in case you identify potential risks at the level of your company to discuss them and we express our availability to assist you in the course of possible tax audits.
Sincerely,
The Darian DRS Tax team |
