This Ordinance repealed the previous regulation regarding the fiscal record certificate, respectively Government Ordinance no. 75/2001 on the organization and functioning of the fiscal record certificate, bringing important changes to it.
Tax record is a means of recording and tracking the compliance with fiscal discipline, accounting and financial by taxpayers, which keeps track of individuals, businesses and unincorporated entities who have committed acts sanctioned by the tax laws, accounting, customs and those involving financial discipline. Under the new regulations, in the scope of the record, are now included the unincorporated entities.
The fiscal record certificate is used to prevent and combat tax evasion and streamline the tax authorities to process the administration of taxes, contributions and other revenues of the general government owed by taxpayers, through access to information showing the compliance with the tax law, accounting, customs and financial discipline by taxpayers.
Also, through this ordinance are introduced new facts which are stated in the tax record, namely: the patrimonial liability of the insolvent debtor, pronounced by final judgment for claims that are part of the debtor’s liabilities and are administered by the Agency National Tax Administration.
In addition to the previous regulation, the new GO stated that enrollment of the fiscal inactivity in the fiscal records is made only for representatives from the period when the situations declaring a state of inactivity occurred, a clarification which did not exist until now. In case new representatives are appointed, fiscal inactivity is registered in their fiscal record only if the situation lasts for a period longer than a calendar quarter since they took over the representation of those entities.
Also in the new legal framework it is regulated the situation when fiscal inactivity may be removed from the tax record of a legal representative who has lost this capacity. This happens after one year: from the entries on the change of legal representative in trade registers or in the records of public authorities and institutions where are recorded other legal persons and entities without legal personality that do not registered in the trade register, or for the expiry date of the mandate, in case it is limited in time and was not renewed.