For the management by the tax authorities subordinated to ANAF of the tax debts owed by taxpayers who established secondary headquarters fiscally registered as payers of salaries tax and of incomes, the competence is, starting from February 1st, 2011, with the fiscal body in whose fiscal record is registered the taxpayer who has set up those secondary headquarters, including tax income from wages due by the employees who carry out their activity at these headquarters.
Jurisdiction regarding the fiscal registration of the secondary headquarters as payers of salaries and incomes assimilated to salaries, according to the law, is with the fiscal authority in whose jurisdiction they are located.
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