ANAF nu mai verifică doar cifrele. Începe să verifice și motivele din spatele lor

ANAF is shifting its focus from merely checking financial figures to investigating the underlying reasons for them. Legitimate business decisions, such as refusing income to avoid exceeding tax thresholds, may raise red flags for tax audits. Taxpayers must demonstrate the economic rationale behind their decisions, as the burden of proof lies with the tax authority. With improved digital tools, ANAF can conduct faster inspections and build stronger cases against taxpayers. Recent audits have shown that ANAF is increasingly adjusting taxable profits, suspecting artificial income reduction. This new approach emphasizes the need for taxpayers to justify their business decisions to avoid scrutiny.