Despre înregistrarea fiscală a contribuabililor și efectele acesteia
About the fiscal registration of taxpayers and its effects

Summary/Abstract: The fiscal registration of taxpayers is a stage prior to the initiation of the actual tax procedure that aims to record all categories of natural persons or legal persons or associations without legal personality that may enter into fiscal law relations with fiscal obligations to some public budgets. Therefore, fiscal registration is important because it allows the tax authority to create an effective record of taxpayers and their taxable activities, but it can also be an effective tool to combat tax evasion. The paper presents a series of introductory considerations on fiscal registration, the way it is defined by the legislator, the fiscal registration procedure, both in terms of its generally applicable rules and in terms of special procedural provisions, penalties applicable in case of non-compliance with the fiscal registration obligation, as well as other consequences that may affect those who do not honor this obligation either through negligence or with the precise purpose of evading from taxation their goods, income or activities.

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