Easy: ask for an Anticipated Individual Tax Solution.
Order of the Minister of Finance no. 1178/2023 for the approval of the Procedure regarding Issuance of the anticipated individual fiscal solution (Official Gazette no. 263 of March 30, 2023)
This normative act regulated the procedure for issuing the anticipated individual fiscal solution.
This procedure applies to the issuance by the competent fiscal body of the anticipated individual fiscal solution regarding the regulation of fiscal treatment applicable to a future fiscal situation, in relation to the taxes, fees and mandatory social contributions regulated by Law no. 227/2015 regarding the Fiscal Code.
According to the Fiscal Procedure Code, the fee for issuing an anticipated individual fiscal solution is 5,000 euros for large taxpayers and non-resident taxpayers or 3,000 euros for the other categories of taxpayers/payers, payable in lei to account 20A.33.29.00 of the Ministry of Finance, CUI 4221306, IBAN code RO56 TREZ 7002 0330 129X XXXX, opened at the Operative Treasury of the Municipality of Bucharest.
Taxpayers or payers can request the competent tax body to issue a tax solution by submitting an application, at least 90 days before the date on which they intend to carry out the proposed transactions. The application, documentation and any other subsequent communications shall be transmitted exclusively by electronic means.
The request for issuing the fiscal solution contains the proposal of the taxpayer regarding the tax treatment applicable exclusively to the transactions that she is to carry out in the future, after submitting the request, through the lens of her own interpretation. It is accompanied by the detailed information regarding the proposed transactions and the arguments supporting this proposal.
Prior to submitting the application for issuing the fiscal solution, the taxpayer or payer may request the competent fiscal body to organise a preliminary discussion. The request is done exclusively by electronic means and must contain information regarding the identification data of the taxpayer or payer and of the legal representative, where applicable, and a brief presentation of the subject of the discussion. The request for the organisation of the preliminary discussion that is submitted simultaneously or after the request for issuing the fiscal solution will not be considered by the competent fiscal body. The preliminary discussion is no longer organised if, before the date set for its conduct, the taxpayer or the payer submits a request for the issuance of the fiscal solution.
The competent fiscal body will communicate to the taxpayer the conditions under which the preliminary discussion is organised, within 5 working days from the date of receipt of the request. Prior to the date of the preliminary discussion, the competent fiscal body may request additional information from the taxpayer regarding the issues to be discussed. The preliminary discussion, including the statements and comments of the representatives of the competent fiscal body, participants in the discussion, are not objectionable and do not constitute a commitment regarding the approval or rejection of the request for issuing the fiscal solution. Also, participation in the preliminary discussion does not equate to the initiation of the procedure regarding the issuance of the fiscal solution and does not affect the order of resolution of a request that is subsequently submitted by the taxpayer or payer.
Within a period of 15 days from the date of registration of the application for the issuance of the fiscal solution, the competent fiscal body performs a preliminary analysis for compliance. The purpose of the preliminary analysis is to verify compliance with the formal conditions, as well as to confirm the collection of the tax for issuing the fiscal solution.
During the preliminary analysis, the application for issuing the tax solution is not taken into account in any of the following situations:
the application or documentation is not transmitted by means of remote transmission;
the application or documentation does not contain at least one of the elements provided in annex no. 2 to order;
the application or documentation is not legible, contains discordant data or information or is unrelated to the requesting taxpayer/payer;
the legal basis, on the basis of which the requested fiscal solution was proposed, is changed within the period provided for conducting the preliminary analysis, after the date of submission of the request for issuance of the fiscal solution;
the request for the issuance of a fiscal solution concerns several fiscal obligations;
the fee for issuing the fiscal solution was not actually collected until the deadline set for the preliminary analysis.
Prior to issuing the fiscal solution, the competent fiscal body communicates the draft fiscal solution to the taxpayer or payer in order to formulate a point of view. The taxpayer or the payer communicates the point of view regarding the draft fiscal solution or notifies the competent fiscal body regarding the waiver of this right, within the term provided for in art. 52 para. (8) of the Fiscal Procedure Code.
The fiscal solution is approved by order of the Minister of Finance and contains:
the name of the issuing fiscal body;
the date on which it was issued and the date from which it is applicable;
identification data of the taxpayer or payer beneficiary of the fiscal solution;
the object of the fiscal solution;
the main fiscal obligation that is the subject of the fiscal solution;
the factual reason;
the legal basis;
references to documentation completions/requests for clarifications that occurred during the period of issuance of the fiscal solution;
the proposal of the taxpayer/payer regarding the fiscal regulation of the actual future fiscal situation;
the point of view of the requesting taxpayer/payer regarding the fiscal solution project;
the interpretation of the competent fiscal body regarding the fiscal treatment applicable to the actual future fiscal situation presented in the request for issuance of the fiscal solution;
critical presumptions that may affect the applicability of the tax solution;
any other mentions regarding the application of the fiscal solution.
If the taxpayer does not agree with the fiscal solution issued, she transmits, within 30 days from its communication, according to the provisions of art. 47 of the Fiscal Procedure Code, a notification to the competent fiscal body. The tax solution for which the taxpayer or payer has sent a notification does not produce any legal effect.