Rich owners of poor companies, persons with significant patrimony, but without any known economic activities, persons with volatile incomes, other persons with high tax risk are verified by ANAF in the tax compliance assurance program of the natural persons with high tax risk.
In the first stage will be verified 5.399 persons, divided into four risk groups.
As Contexpert anticipated at the beginning of the year in the newsletters ’’High incomes: Persons who do not declare their incomes expose themselves at high risks’’, natural persons verification have intensified in 2015.
Remember! During these verifications, taxpayers have the opportunity to seek specialized assistance, the main purpose of the authorities being voluntary compliance for payment.
If after the verifications are detected differences between the declared incomes and the actual ones higher than 10%, but not less than 50.000 lei, these will be taxed at 16%, plus penalties of 18.25% per year.
Important! From 2016, the penalties system will dramatically change, so that it will be added a penalty for failure to declare of 0.08% per day, cumulated with the delay accessories (0.02% per day, respectively 0.01% per day) the penalty level will reach at 40.15% per year.
If there are suspicions that the fortune was obtained through offenses, the criminal authorities are notified. The verifications are targeting only the period from 2011, so that the previous fiscal situation of this year will not be subject to control.
What is the legal base?
The verifications have as a legal base the articles 1091 – 1094 from the Fiscal Procedure Code and the stipulations of the Governmental Decision no. 248/2011 regarding the approval of the Procedure for applying the indirect methods in order to establish the adjusted tax base.
What are the verification stages?
In the first stages of the verification, the natural person taxpayer it is not informed regarding the tax authority’s steps.
What is the preliminary documentary verification?
The patromony, cash flow and others relevant elements are verified.
The information are collected from public authorities and public institutions (banks, ANCPI, public notaries, local taxes directions, Vehicles Registration Department of the Ministry of Internal Affairs, Shipping register, Aircraft Register, legal and natural persons who had economic or legal relations, mainly companies, tax authorities from other countries).
How is the tax verification resulting?
After the preliminary documentary verification, will be prepared a report with the proposal to continue or to cancel the verification procedure.
The verification will continue if there is a semnificative difference between the incomes of the natural persons, calculated based on the personal tax situation and on the incomes declared.
The verification is made with the collaboration of the verified person, who will receive a notice of verification, accompanied by an extract from the tax verification report and the Charter of rights and obligations of the natural person subjected to the tax verification.
Once the notice is communicated to the verified person, the tax authorities may require to this person to submit the patrimony and incomes statement.
After receiving this notice, the verified person will have 60 days to submit the supporting documents or other relevant clarifications regarding his fiscal situation. The period may be extended with 30 days, only once, by written request and duly justified of the natural person.
In case the declaration of assets and incomes is requested during the verification, the declaration must be sumitted within 15 days from the date of the request.
The place of the tax verification is the tax authority’s headquarters or at the request of the natural person : his residence or at the residence /headquarters of the the person who provides specialized or legal assistance.
The duration of the tax review is for maximum six months, or 12 months if various information from abroad are needed.
The review ends with a written report which will form the basis for the issuing tax decision or, if necessary, for a decision regarding the ceasing of the reviewing procedure.
How did the Tax authority proceeded in selecting the 5.399 persons?
Filter 1: Identifying those who have significant expenses
– Owners / shareholders who lent the company with 200,000 lei;
– Natural persons who have bought goods or houses of over 70,000 euros;
– Natural persons with annual deposits of over 150,000 lei;
– Natural persons who have bought cars of over € 25,000.
There were identified 295.253 natural persons who were included in the sample subject to risk analysis after applying the filter 1
Filter 2: Risk analysis in 6 steps
– The expenses are analyzed;
– The sources of used non- taxable funds are verified;
– The declared incomes are verified;
– The declared incomes are cumulated with the non- taxable sources, this way obtaining the known available funds;
– The difference between the expenses and teh total available funds can represent the declared incomes;
– Ranking in the decreasing order the concealing risk resulted.
There were identified 132.246 natural persons with difference between the estimated incomes and the declared incomes more than 10%, but not less than 50,000 lei.
Filter 3: Determinating the significant cases
– The annual risk of concealing more than 1 million lei in any of the years 2011-2013;
– Acquisitions of real estate properties between 2011-2013 of at least 700.000 lei;
– Acquisitions of cars that worth minimum 350.000 lei;
There were identified 5.884 natural persons with high degree of tax risk.
Filter 4: Determinating the possibility of hedging between relatives
– The persons identification in varying degrees of kinship;
– Verifying the significant incomes of the spouses, which could compensate or diminish the calculated risks;
– Verifying the belonging to the risk group (132.246) of persons in various degrees of kinship with the sample of 5.884.
Refining 1: Increasing the filtration’s precision degree
From the 5.884 persons were eliminated 1.161 persons for whom the risk of failure to declare of over1 million lei was covered by the spouses incomes. There were identified 4.723 taxpayers with high tax risk
Refining 2: To those 4.723 taxpayers with high tax risk were added more 3.156 persons (relatives or in-laws up to second degree) identified with tax risk in the sample of 132.246. There were identified 7.879 taxpayers who were proposed for a detailed verification.
The 7.879 are divided into four risk groups:
Group 1: Rich person who owns a poor company;
Group 2: Persons with significant patrimony, but without known economic activities;
Group 3: Persons with volatile incomes;
Group 4: Other persons who are not classified in the first 3 groups.
There were identified 5.399 taxpayers targeted for the first series of verifications.
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