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New regulations regarding the administration and monitoring procedure of large and medium-sized taxpayers

New regulations regarding the administration and monitoring procedure of large and medium-sized taxpayers

Numărul 31-32, 7-20 aug. 2024  »  Finance & Economics

Conf. univ. dr. Marcel Vulpoi, expert contabil

ANAF order no. 3801/2024 for the completion of some orders of the president of the National Agency for Fiscal Administration regarding the administration and monitoring procedure of large taxpayers and medium taxpayers was published in the Official Gazette, Part I no. 771 of August 7th, 2024.

Through ANAF Order 665/2024 for the modification of some orders of the ANAF president regarding the organization of the administration activity of large and medium taxpayers, it is regulated the transfer from the General Directorate of Administration of Large Taxpayers (DGAMC) to the county public finance administrations, respectively to the Fiscal Administration for Medium Taxpayers of Bucharest, of a number of 1000 taxpayers, starting on July 1st, 2024.

Considering the fact that there are situations in which the taxpayers' administrative competence changes during the fiscal year, it was considered necessary to specify that the provisions regarding the automatic redirection of payments made in error to the old State Treasury unit should be applied accordingly to these taxpayers.

(Copyright foto: 123RF Stock Photo)




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