1. Romanian Order no. 626/2023 amending and supplementing the order of the President of the National Agency for Fiscal Administration no. 878/2022 on the establishment of electronic means of remote transmission of the enforcement acts and the procedure for their communication

 

  • Credit institutions together with the Romanian National Agency for Fiscal Administration shall reconcile the existing information in their own databases on the enforcement measures by attachment on the money availability established before the date of entry into force of this order, including the update of the amounts remaining to be recovered from them at the time of the conciliation, on the basis of a timetable set with credit institutions.

 

  • The collaboration protocol on the implementation of the system of electronic establishment of attachment on bank accounts, concluded between the Romanian National Agency for Fiscal Administration, the Romanian Association of banks and credit institutions, pursuant to the provisions of the order of the Minister of Public Finance no. 1.665/2020 on the establishment of electronic means of remote transmission of the execution documents and the procedure for their communication, with subsequent amendments and supplements, remains in force until the conclusion of a new collaboration protocol.

 

 

  1. The Romanian procedure for tax reclassification of amounts granted in the form of delegation allowance, secondment allowance, including the allowance specific to transnational posting, and the additional benefit granted under the mobility clause, received by employees, which can be carried out by the tax authorities pursuant to Article 11 paragraph (1) of the Law no. 227/2015 on the Romanian Fiscal Code, with subsequent amendments and supplements, following the checks carried out by the competent bodies of the Labor Inspection, which establishes the situations of delegation, secondment, transnational posting where employees can be found, as the case may be, according to the law, since 31.03.2023

 

  • If, following the risk analyzes and unannounced controls performed by the territorial fiscal bodies of the Romanian National Agency for Fiscal Administration, there are identified situations of transnational delegation/ secondment /delegation, as well as of granting the additional benefit based on the mobility clause, where the employees of the taxpayers who have been subject to risk analysis/unannounced controls are located, in order to confirm the nature of the incomes made by the employees of the taxpayers concerned, the territorial tax authorities of the Romanian National Agency for Fiscal Administration request the territorial labor inspectorates subordinated to the Labor Inspection, within a maximum of 15 working days from the date of completion of the risk analysis or the date of conclusion of the minutes following the unannounced control carried out, carrying out checks for the establishment of one of the situations of delegation, posting, transnational posting in which the employees of the respective taxpayers are located, according to the provisions of art. IV paragraph (2) of the Romanian Law no. 72/2022 for the annulment of some tax obligations and for the amendment of some normative acts.