On July 19th July, certain amendments related to the activity of tax consultants came into force, through Law 197/2015 for the approval of the Government’s Emergency Ordinance 8/2014. One of the amendments states that assistant tax consultants who have not participated at least once a year during their internship at a training course organizes by the Chamber of Tax Consultants cannot attend the exam for becoming a tax consultant.
The novelties are:
Letters a), b) and g) from chapter VII, article 3, paragraph (1) shall be amended and will have the following content:
„a) assisting and providing professional services in the fiscal area, including the issue of extrajudicial tax expertises upon the request of the tax authorities or of any other interested persons or entities;
b) providing services and specialized assistance for the preparation of the tax statements;
g) the issue of judicial fiscal expertises upon the request of the criminal investigation or judicial authorities. In this case, art. 42 of Law no. 134/2010 regarding the Civil Procedure Code, republished, with further amendments and additions, shall apply accordingly.
The judicial fiscal expertises are issued only by active tax consultants enrolled in the records of the Ministry of Justice – Related legal profession services ; ”
Until this modification, the provisions of said articles were:
(1) The tax consultancy activity consists of:
a) providing assistance and professional services in the fiscal area;
b) providing services and specialized assistance for the preparation of the fiscal statements;
g) the issue of judicial fiscal expertises upon the request of the judicial authorities, criminal investigation authorities or other interested parties. The judicial fiscal expertises are issued only by active tax consultants enrolled in the records of the Ministry of Justice – Related legal profession services;
Another modification is the repeal of letter h) from paragraph 1, article 3, from article VII, which stated that
h) the issue of fiscal expertises upon the request of the fiscal authorities or any other interested persons or entities;
Also, paragraph (6) from the 4th article of chapter VII is amended:
(6) During the training period mentioned at paragraph (5), the assistant tax consultants must follow, on an annual basis, a training course organized by the Chamber of Tax Consultants.
In the text of GEO 8/2014, paragraph 6 stated that:
(6) During the training period mentioned at paragraph (5), assistant tax consultants must follow, on an annual basis, a training course organized by the Chamber of Tax Consultants. Fulfilling this obligation represents a condition for enrolling in the exam for becoming a tax consultant.
© 2025 Contexpert Consulting SRL. All rights reserved.
For comments and / or suggestions please visit our Contactpage.