Amendments to the Procedure for the Guidance and Assistance of Taxpayers

Under the new amendments, requests for guidance and assistance from professional bodies are to be submitted either to the Ministry of Finance or the central National Agency for Fiscal Administration (ANAF) office, depending on the issue in question. Both the request and the reply received are to be published on the professional body’s website within 30 days, with all personal data being anonymised. This information is also to be made available to the body’s members and shared as part of professional training courses organised by the professional body (where this is possible).

Requests submitted by professional bodies must meet the following cumulative conditions:

• they must be for clarifications regarding the application of tax legislation over which the Ministry of Finance or the ANAF (as applicable) has regulatory authority
• they must be specific to the requesting professional body or its members
• they must address issues of general applicability, without referring to specific cases or including the identifying data of taxpayers
• they must include a general description of the case under analysis, legal arguments and the requester’s own conclusions
• they must present a reasoned solution regarding the most appropriate application of the law or, where applicable, a reasoned proposal for amending or supplementing the legislation

Source: Order of the Ministry of Finance no. 6649/2024 on the amendment and supplementation of the procedure for the guidance and assistance of taxpayers provided by the National Agency for Fiscal Administration and for the methodological coordination of activity carried out by taxpayer assistance structures with the aim of achieving a uniform application of tax and procedural tax legislation, and in the field of information technology, as approved by Ministry of Finance Order no. 1233/2021