Considerații critice privind procedura de îndrumare și asistență a contribuabililor și plătitorilor ale căror creanțe fiscal-bugetare sunt administrate de A.N.A.F.
Critical Considerations Regarding the Procedure of Guidance and Assistance of Taxpayers and Payers Whose Fiscal-Budgetary Receivables are Administered by A.N.A.F.

Summary/Abstract: The present study presents and critically analyzes the procedure according to which the fiscal bodies within the National Agency for Fiscal Administration will carry out starting with October 1, 2021 the activity of assistance and guidance of taxpayers. We mention the fact that the provisions of the Romanian Fiscal Procedure Code oblige all fiscal bodies to carry out such activities meant to allow Romanian taxpayers to have an adequate conduct in relation to the fiscal body. We also mention the fact that the new regulations contained in the Procedure of October 1, 2021 for guidance and assistance of taxpayers / payers, granted by the National Agency for Fiscal Administration, and methodological coordination of the unitary application of fiscal and procedural tax legislation carried out of taxpayer assistance structures as well as in the field of information technology is destined to the largest and most important fiscal body in Romania, respectively to the National Agency for Fiscal Administration within the Ministry of Finance, but the obligation to organize this assistance and guidance activity falls not only to NAFA, but also to other Romanian state authorities but also to other authorities of the Romanian state which, according to the law, fulfill the attributions of fiscal bodies, collect fiscal-budgetary receivables and apply within this process the provisions of the Fiscal Procedure Code. At the same time, this obligation belongs to the local fiscal bodies, i.e., those within the mayoralties that collect fiscal-budgetary receivables for the supply of local budgets. However, the provisions of the Procedure analyzed in this study only concern the activity of NAFA. The present study includes references and explanations regarding the way in which the fiscal body can be “notified” through requests for assistance and guidance, but also comments regarding the answers formulated by the fiscal bodies in the assistance and guidance activity, as well as observations regarding their opposability. Also, all the ways of providing guidance and assistance are critically presented, grouped according to the formulation form, respectively orally at the headquarters of the fiscal body or by telephone, as well as written on paper or electronically (by email or in the “Space virtual private”). Last but not least, the study also refers to the organization of the assistance and guidance activity ex officio, which has more of an educational role at the public level and the formation of a correct fiscal education, as well as references on how the Ministry of Finance organizes the methodological coordination of the fiscal bodies with attributions of assistance and guidance of the taxpayers within NAFA.

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