Romania has published Order No. 3792/2024 in Official Gazette No. 774, on 7 August 2024,outlining the procedure for amending the Taxpayers’ Register ex officio when taxpayers fail to fulfil their obligation to update their information.
The tax authorities maintain a register of taxpayers that includes identification data and the taxes for which they are registered, such as corporate income tax, VAT, and payroll taxes.
Taxpayers are required to file tax statements to update their information within 15 days of any changes occurring, or by other specific deadlines established.
Under the existing procedure, tax authorities can modify the Register if data is found inconsistent with current information on the ground. If such inconsistencies are identified, tax authorities notify taxpayers to confirm no amendments are made or submit revised tax statements.
If taxpayers do not comply, authorities will make ex officio amendments using form 701. The taxpayer has the right to challenge this decision within 45 days of receiving notification from the tax authorities.
The Order No. 3792/2024 went into effect on the day of publication in the Official Gazette.
