According to the Tax Procedure Code, art. 104, the certification of tax forms by a tax advisor is an evaluation criterion in the risk analysis carried out by the Tax Agency ANAF for the purpose of selecting taxpayers for the fiscal inspection.
Regardless of whether you have an accountant employed by your company or if you have already outsourced accounting services, it is in your interest to use the services of a tax advisor to certify your statements.
Monthly, the tax advisor consultant draws up a certification note (Form 180) and uploads it to the ANAF website, with an electronic signature.
Thus, you have the certainty that the amounts you pay as tax are correct and you avoid having to pay fines, interest fees, penalties and charges.