Tax Flash No. 2/2022 – The organization and functioning of the Ministry of Public Finance and National Agency for Fiscal Administration – Adopted normative acts
21.02.2022 – Government Decision no. 238/2022 for the amendment and completion of Government Decision no. 34/2009 on the organization and functioning of the Ministry of Public Finance, as well as for the amendment and completion of Government Decision no. 520/2013 on the organization and functioning of the National Agency for Fiscal Administration
Main fiscal provisions
Among the main amendments, we mention:
- It is provided for the responsibility of the Ministry of Finance to solve the appeals against titles receivables, as well as against other administrative-fiscal acts issued by the central fiscal body;
- The Romanian Customs Authority will be organized and will function under the subordination of the Ministry of Finance;
- The Ministry of Finance also takes over the activity of issuing the advance tax rulings.
The Romanian version of this newsletter is available here.