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O.J. 292/05.05 - Order no. 1786/2010 issued on 28/04/2010 approving the Procedure of amending, ex officio, the motion vector on the VAT tax, and the form and content of forms

 

This procedure applies:

 

The ex officio cancellation of the registration of the VAT taxable persons existed on the list of taxpayers who are in temporary inactivity, registered in the Trade Registery is made by tax authorities in whose administration these taxpayers are, based on lists provided by ONRC. The fiscal authorities shall draw up a decision regarding the cancellation of registration for VAT purposes, which communicates to the taxpayer as standard communication procedures stipulated in the Fiscal Code and can be appealed by the taxpayer within 30 days from the communication. Date of cancellation of registration for VAT purposes of the taxpayer is the first day of the month following the month in which he declared a state of temporary inactivity, registered in the Trade Register. The certificate of registration for VAT purposes is cancelled on the same date.

Important! Cancellation of registration for VAT purposes means that the entire period of inactivity submitted to the Trade Register, taxpayers will not have the right to deduct VAT on purchases made during this period and those who have tangible fixed assets, other than those which are considered capital goods in terms of the Fiscal Code and are not fully amortized are obliged to make adjustments to the VAT deducted for the remaining amount outstanding.

 

For taxpayers enlisted as inactive taxpayers for tax purposes, the procedure for cancellation of the registration for VAT purposes shall commence within 5 working days from the effective date of the Order by which the taxpayer was declared inactive and requires the same steps as the taxpayers suspended from the Trade Register.

Ex officio, the cancellation date of the registration for VAT purposes is the first day of the month following the month in which the ANAF president’s order stipulating that the taxpayer was declared inactive takes effect.

 

Corporate taxpayers or other entities without legal personality are declared inactive for tax purposes, according to the Fiscal Procedure Code, if they meet one of the following conditions:

As an exception, the insolvent taxpayers or taxpayers for which a winding up order was pronounced or passed will not be declared inactive.

 

Taxpayers declared inactive due to a material error keeps the quality of taxable person registered for VAT purposes, including the period between the date of registration on inactive taxpayers and its elimination from the list. Under this procedure, those taxpayers will be issued new certificates of registration for VAT purposes and the initial registration date from the previous certificates will be maintained on.

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