Procedură de reverificare fiscală. Condiţii

Tax review procedure. Conditions

Abstract

In the previous tax inspection reports regarding the verification of the VAT payment obligation, the tax inspection bodies upheld the data of the VAT return and the supporting documents on which the entering into the accounting records was based, and the expert’s report carried out in this case showed that the claimant entered into the accounting books the raw materials imported from Turkey, and the supporting documents made available by it showed that the import invoices were enclosed to the customs declarations and goods received notes were drawn up according to them, for the inventory inflow of the raw materials.

Indeed, according to art. 105¹of the Code of fiscal procedure, the tax inspection manager may decide to review a certain period, however that review may be carried out as a result of the availability of some additional data unknown by the tax inspectors upon carrying out the inspections, which...