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The Romanian tax authority, ANAF, plans to classify all taxpayers by fiscal risk into three categories by the end of 2027. This classification will differentiate treatment based on taxpayers' fiscal behavior. President Adrian Nica emphasized that low-risk taxpayers are those who consistently comply with tax obligations, while high-risk taxpayers will be treated differently. The analysis will consider the historical behavior of company administrators. ANAF has already sent notifications to around 7,000 medium-risk taxpayers based on their fiscal behavior in 2024, with plans for personalized communication. Additionally, a new fiscal control methodology for the agricultural sector will be published soon.

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