New Charter on rights and obligations of individuals subject to a personal tax audit

Individuals subject to a personal tax audit

On 18 April 2016, Order 1162 on the approval of the Charter on the rights and obligations of individuals subject to a personal tax audit was published in the Official Journal of Romania.

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Individuals subject to a personal tax audit

Why it matters?

Are you subject to a personal tax audit? If the answer is Yes, then, you are entitled to benefit from the provisions of the new Charter on the rights and obligations of individuals subject to a personal tax audit.During the tax audit, both the tax authorities and the taxpayer will have to take into consideration the rights and obligations mentioned under the Charter, which should prove to be a useful guide for both parties involved. It is consequently important for individuals subject to a personal tax audit to be aware of the provisions of the Charter, so that they are properly informed about the stages of the audit and the actions of the tax authorities and also so that they can make sure that their rights are respected by the tax inspectors during the audit in accordance with Charter.

© 2016 KPMG Tax SRL, a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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