If the competent control authorities order the suspension of activity of the economic operator at the working point, according to the provisions of the law, they also proceed to seal the unit. If sealing the unit of the economic operator cannot be done at the time of the offense, the control bodies conclude a protocol describing the facts and circumstances which did not allowed for immediate application of the measure of suspension, respectively of sealing the unit.
The sanctions will be applied within 24 hours of the offense.
In situations in which the sealing of the unit of the economic operator cannot be achieved in practice, the control authorities suspend the activity and note in the minutes of finding and sanctioning of contraventions, the circumstances that make it impossible for sealing measures to be taken. Sealing covers all access routes for customers entering the premises of the economic operator unit.
Along with sealing the unit, control bodies display in a visible place an announcement on the suspension of the activity of the economic operator. The announcement is displayed from inside the unit on the windows of all access doors for clients entering or on the glass of the windows, as appropriate, so as to be visible from outside, and is printed in capital letters not less than 10 cm the following content: “ACTIVITY SUSPENDED (name of the institution / structure) FOR NON-ISSUENCE OF TAX RECEIPTS”.
Unsealing the unit of the economic operator may occur in the following situations:
a) Expiration of the period for which the suspension of the unit was set;
b) Under an enforceable Ruling;
c) For the transfer of goods in or outside the unit;
d) Change of owner or user of the space containing the unit;
e) Emergency repairs inside the unit.
Unsealing is done within 5 days of receipt of the request. The economic operator can request the unsealing once during the entire period for which it was ordered the suspension of activity in the premises.