The selection criteria for medium-size taxpayers were changed and they shall be managed by the public administrations for medium-size taxpayers within the county and Bucharest general directorates of public finances. Thus, according to this Order, taxpayers will be selected depending on the due, declared amount of tax obligations, the income from operations, the amount of staff costs and the tangible and intangible fixed assets volume.
Thus, medium-sized taxpayers are considered to be the taxpayers that are in an insolvency proceedings and that have tax debts of more than 3 million lei.
Medium-size taxpayers that do not meet the selection criteria set in this order will be removed from the administration of the county or Bucharest public finance administration for medium-size taxpayers of Bucharest, if they do not meet the selection criteria for 2 consecutive years.
The list of large taxpayers shall be updated annually, by the order of the President of NAFA, as it shall be drafted, approved and published in the Official Gazette by October 31st each year.
This Order also approves the lists of the medium-size taxpayers that will be administrated by the county general directorates of public finance and of Bucharest, starting from January 1st 2011.
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