• Type: White paper
  • Date: 2/20/2014

High-net-worth individuals under the spotlight of the Romanian Tax Authorities 

Auditing of individuals’ income tax position is carried out by the tax authorities as part of the enforcement of legislation introduced in December 2010 into the Fiscal Code and the Fiscal Procedure Code on the taxation of income identified by the tax authorities whose source has not been established. An audit of an individual’s tax position follows the sequence of steps presented below.
© 2014 KPMG Romania S.R.L., a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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