Thus, according to the Order, Tax authorities competent to manage medium taxpayers are county government public finance and Bucharest Regional Public Finance by Tax Administration of medium taxpayers, for: legal entities taxpayers who are tax resident in the county or Bucharest jurisdiction, where appropriate; secondary offices set up by medium taxpayers, who are tax resident in the county or Bucharest jurisdiction, where appropriate, even if the place of work of the secondary offices have jurisdiction on other counties / Bucharest; non-resident taxpayers for whom medium taxpayers have the quality of tax representatives or sole representatives under Title VI of Law no. 571/2003 regarding the Fiscal Code, as amended and supplemented.
Regarding the tax registration procedure, it is described in the Order, as follows:
“Changes in the initial data reported by medium taxpayers and listed in the certificate of registration shall be made by filing a replacement of the certificate of registration request, to the unique office within the Trade Register Office attached to the court in whose jurisdiction the medium taxpayer has its social headquarters.
Upon receipt from the Trade Register of the amendments referred to in point 1, the General Directorate for Technology Information shall update with these data the Register of taxpayers of county administrations of public finance from the regional general directorates of public finance or Tax Administration for medium taxpayers of Regional Bucharest Public Finances, respectively.
The registration of secondary offices of medium taxpayers as paying salaries and similar income, except for branches register according to the special procedures for registration of traders, is made by completing and submitting the form “Tax Registration Statement / Declaration for social offices (060)” approved by the Order of the Minister of Public Finance No. 262/2007 for the approval of tax payer registration forms, with subsequent amendments, to the tax authority in whose jurisdiction the secondary offices are located.
Removing from the tax records of the secondary headquarters of the medium taxpayers is done by submitting the form (060), mentioned above, to the competent tax authorities, along with tax registration certificate, for cancellation.”
Regarding the monitoring procedure of medium taxpayers administered by the county public finances and the Regional General Directorate of Bucharest Public Finances, through the Tax Administration for medium taxpayers, it is highlighted in the Order, as follows:
“Monitoring of budget revenue collection from medium taxpayers is based on monthly reporting of the county administrations of public finances and Regional General Directorate of Bucharest Public Finances, by the Tax Administration for medium taxpayers, shall transmit to the General Directorate of planning, monitoring and synthesis.
Based on the information regarding payment obligations and on the receipts in their account from their own records, county administrations of public finance and Regional General Directorate of Bucharest Public Finances by Tax Administration for medium taxpayers, will send to the General Directorate of planning, monitoring and synthesis, through the General Directorate of Technology Information, by the 10th of the month following the reporting month, budgetary situation regarding payment obligations and revenue on their behalf, according to the forms 01-04, included in the Appendices 2-5 to the Order.
The situation regarding budgetary obligations for payment shall be made on each medium taxpayer and, separately, for each budget or state budget, state social insurance budget, the Sole National Fund for health insurance and unemployment insurance budget.
The information required to be filled in the statement of budget payment obligations arise from the analytical records on payers and represent the documentary analysis and information basis for both National Agency for Fiscal Administration as well as for the Ministry of Finance.
General Directorate of planning, monitoring and synthesis will be notified within 30 days of any change in the tax registration record of medium taxpayers and branches/points of work and on taking over for management of new medium taxpayers.”