New rules for conducting tax visits (TV) have come into force.
A new order of the Director of the State Tax Service on the approval of guidelines for tax visits has been published in Monitorul Oficial. This document spells out the rules for conducting TV, the procedure for organizing, conducting and reporting on the results of tax visits. According to the Tax Code, TV is a method of tax support, which consists of an advisory explanation of tax legislation or the establishment of general data on the activities of the taxpayer. TV is not an element of tax control; it is carried out at the location of the taxpayer and is carried out by one STS employee. According ...