Details

Type: Publication series
Date: 2/10/2012

Changes to the Fiscal Procedure Code

Government Ordinance no. 2/2012 („the Ordinance”) making changes to the Fiscal Procedure Code (Government Ordinance no. 92/ 2003) has been published in the Official Journal of Romania (no. 71 of 30.01.2012). The modifications include changes to the method by which official fiscal documents (e.g. decisions on tax liabilities) are communicated to the taxpayer, fiscal registration of non-residents, amicable disputes resolution procedure for the avoidance/ elimination of double taxation, changes in relation to fiscal cooperation at the European Union level, evidence of fiscal debt and interest in the case of foreclosure.

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