c) if the associations / administrators of the taxpayer or the taxpayer itself had entered into criminal tax offenses and / or acts as referred to in art. 2 paragraph (2) letter a) from the Government Ordinance no. 75/2001 on the organization and functioning of the fiscal record, republished, as amended and supplemented, as of the communication of the cancelation decision issued by the tax authorities. As an exception, the companies under Law no. 31/1990, republished, as amended and supplemented, it is ordered the cancellation of registration for VAT purposes if:
- Directors and / or the taxable person itself, in joint stock companies or in simple stock partnership, have written in their criminal record, criminal tax offenses and / or acts referred to in art. 2 paragraph (2) letter a) of the Government Ordinance no. 75/2001, republished, as amended and supplemented;
(Art. 2 paragraph 2 letter a) refers to joint liability with the debtor declared bankrupt or insolvent, established by decision of the competent fiscal body, in final form after administrative review or by court order, if any;)
- majority Shareholders or, where appropriate, the sole shareholder and / or Director and / or taxable person itself, for other companies than those mentioned in pt. 1, have written in their criminal record, criminal tax offenses and / or acts referred to in art. 2 paragraph (2) letter a) of the Government Ordinance no. 75/2001, republished, as amended and supplemented; “
This new condition was introduced by section 21 of the Emergency Ordinance no. 80/2014, starting with 01.02.2015.
Also, through art. 22 of GEO no. 80/2014, starting on 01.02.2015, was introduced also letter h), which also provides the following situation in which tax authorities cancel the registration for VAT purposes of a person, namely:
“h) if the taxable person, company with established headquarters in Romania, established under Law no. 31/1990, republished, with the subsequent amendments, subject to registration to the Trade Registry, does not justify the intention and ability to conduct business according to the criteria and terms established by order of the National Agency for Fiscal Administration. “
Along with these situations, tax authorities cancel the registration of a person for VAT purposes, also in the following cases:
a) if it is declared inactive;
b) if it has entered into temporary inactivity, registered in the trade register
c) if it has not submitted, during a calendar quarter, no tax return referred to in art. 1562, but not in the situation referred to in subparagraph a) or b), from the first day of the second month following that calendar quarter.
d) if from the tax returns filed for 6 consecutive months during a calendar quarter, for those who have calendar month fiscal period, and for two consecutive tax periods during a calendar quarter in the case of taxable persons who have the fiscal period during the fiscal calendar quarter, were no evidence of purchases of goods / services or supplies / service, made during this reporting period, from the first day of the second month following that calendar quarter;
e) if, under the provisions of this Title, the taxpayer was not required, nor entitled to apply for registration for VAT purposes under this article;
f) for the taxable persons requesting removal from the records of persons registered for VAT purposes, for application of the special exemption provided in art. 152.