The department with responsibilities in the management of tax returns within the fiscal body competent in managing the taxpayer is entitled to set by default the taxes and contributions of self-taxation regime or withholding for the tax obligations contained in the vector for tax purposes. Setting the obligation of payment is made for each tax, fee or contribution tax included in the vector attached to each taxpayer and for each fiscal period for which the statements were not made under the law, by estimation, by the specific rules of the tax, fee or contribution under the default imposing.
The specialized tax department compares the fiscal obligations declared with the obligations of tax declaration submitted in vector attached to each taxpayer and edits the list of taxpayers who have not fulfilled their declarative obligations. It has the obligation to notify the taxpayers about overcoming the legal deadline for submission of the tax declaration, by serving a notice. Within 20 days from the date of communication of the notices, the specialized department updates the list of taxpayers who have not fulfilled their declarative obligations, eliminating the taxpayers who, as a result of the notifications received, filed the fiscal statements. After the expiry of the 20 days term from the communication of the notices, the specialized department verifies the existence of at least 4 tax statements submitted in the period under analysis.
The analyzed period is a period of 24 months prior to the month for which the default imposition is done, for the tax liabilities with monthly declaration term, respectively for 36 months, for tax liabilities to be declared quarterly or biannually.
The specialized department drafts the Report on the imposition by default that records the elements of the documentary analysis underlying the default setting of taxes and contributions, and the outcome of the findings in order to establish, by default, the taxes, fees and contributions. Subsequently it is issued the form 160 “Default Tax decision for taxes and contributions with self assessment or withholding regime.”
If, within 60 days from the date of communication of the decision of default imposing, the taxpayer files the tax statement on the obligations which formed the subject of this decision, the default imposing decision is cancelled ex officio on the date of filing the tax statement.
The default imposing decision is cancelled also at the initiative of the fiscal body, a provision inserted by the Order above – mentioned.
Also, by the same Order, there have been modified and republished the forms regarding the “Report on the imposition by default ” and “The decision of cancellation the default imposing decision”.