The present order makes some changes to the procedure for the issuance of the tax certificate, also amending the forms of the certificate and the application to be used.
Thus, according to changes, in case that the fiscal authority finds that a taxpayer submitting for the application for issuance of tax certificate has not filed in all tax statements, given that he was notified according to the law on this issue and he has not complied with within 15 days from notice, the tax authority will issue and will communicate the tax return ex officio.
Before issuing the tax certificate, the fiscal authority issues and records in the fiscal accounts, according to legal procedures, the compensation notes in all cases in which there are approved reimbursement decisions or, as the case may be, the approved documentation for the settlement of the refund request, falling within the period stipulated by the law for the issuance of tax certificate.
The tax certificate will include 4 sections, namely:
• A section “Payment Obligations”;
• B section “Amounts to be refunded / returned” under which fall all the amounts required to be refunded from the VAT return for which no reimbursement decision has been issued yet as well as any other amounts required to be returned, or still pending.
• C section C “Information to verify the taxpayers’ eligibility to access non-refundable grants”;
• D section “Other comments” – in this section can be detailed the amounts mentioned in sections A or B as well as any other information relevant to the taxpayer’s fiscal situation, such as rescheduling/ restructuring plan, approved, in progress.
Sections C or D are filled in only after the taxpayer’s request.
The tax certificate of tax is filled in duplicate. By exception, the taxpayer may request in the application request the issuance of several copies of the tax certificate. Regardless of the number of copies requested, the fee for the extra-judicial stamp is paid only once.
In the case of large and medium taxpayers, as defined by law, who request the issuance of the tax certificate by remote means of submission, the competent tax authority will issue the tax certificate of tax and will notify the taxpayer in the same manner.
However, even if the certificate is not electronically communicated, the taxpayer must print on paper the tax certificate of fiscal and to submit it to the public financial administration in whose territorial jurisdiction the taxpayer has its fiscal domicile, in order to certify its conformity with the original.
Certification is done by its signing by the head of the public finance administration and by stamping it.
The present order comes into force from July 1st. Applications for issuance of tax certificate filed before the entry into force of this order shall be settled in accordance with the law in force at the date of submission of the application request.
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