CONSIDERAȚII CU PRIVIRE LA REORGANIZAREA AGENȚIEI NAȚIONALE DE ADMINISTRARE FISCALĂ
CONSIDERATIONS ON THE REORGANIZATION OF THE NATIONAL AGENCY FOR FISCAL ADMINISTRATION

Summary/Abstract: The Financial Guard and the National Customs Authority will be assimilated into theNational Agency for Fiscal Administration, in the framework of which a newdepartment will be formed – the General Department fighting against tax‐relatedfraud, aimed to fighting against tax evasion, via anti‐fraud inspectors. When this newinstitution comes into being, the Financial Guard and the National Customs Authoritywill be dissolved. At the same time, fiscal inspectors will no longer function at countylevel; consequently, 8 regional offices will be established ‐ the new mega structureshall function via 8 regional offices instead the current 42 county offices. As a result,local and county offices will not cease to exist, still their tasks – support, theircapacity as tertiary credit accountant, planning, coordination and supervision duties– will be transferred at regional level.At present, the following still function within ANAF: the Financial Guard, the NationalCustoms Authority, the general directions of county public finances and the GeneralDepartment of Public Finances of Bucharest. After the fusion of the National CustomsAuthority and Financial Guard with ANAF, a new institution will be established,whose employees will activate in critical fields, precisely tax‐related fraud and fiscalinspection.The new anti‐fraud institution will fulfill both duties / tasks of ANAF, as well as thoseof the Financial Guard and the National Customs Authority following theestablishment of a single control mechanism meant to prevent parallelism and tosupervise the observance of fiscal laws, in order to prevent and fight against anyillegal acts; at the same time, this structure, via its employees, will take part in thedetection and fight against all activities which might generate fraud and tax evasion.The General Department fighting against tax‐related fraud will consist of 8centralized regional offices.

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