ANAF a pregătit noua procedură pentru atragerea răspunderii solidare. Ce trebuie să știe firmele - StartupCafe

The National Agency for Fiscal Administration (ANAF) has proposed a new procedure for joint liability, replacing the previous rules from 2014. This update aims to align with the current Tax Procedure Code and standardize the application of these provisions by tax authorities. The new procedure outlines the scope of tax obligations subject to joint liability, identifies competent tax authorities, and details the process for evaluating and managing relevant information. It emphasizes individual assessment of each case, ensuring that liability is not automatically assigned based solely on formal roles. The project also includes provisions for hearings and documentation review, enhancing the legal foundation of administrative acts and reducing inconsistencies in administrative practices.