Page 8 - KPMG Tax in Romania

Manage expectations gap such as …

Dutch nationals • Free of charge / informal taxpayer assistance and binding rulings
arriving in
Romania for In fact, it is often the case that taxpayer assistance is non-committal (vague / ambiguous)
business and and binding rulings cost EUR 3000 EUR (5000 for large taxpayers), a formal procedure has
work expect to be followed and issuance takes at least 45 days.

• Tax audits to last less then one year and same tax law interpretation be
applicable across periods when the tax law provision has been unchanged

In fact, it is often the case that tax audits can extend for over one year (the law provides for
the double of 180 days for large taxpayers) but various suspensions apply, and tax law is
re-interpreted after years of application.

• Objection against tax audit results should entitle a suspension for payment of the
assessment (for the amount objected to)

In fact, objections do not suspend enforcement and it is very rarely the case that the
objecting taxpayers is granted a suspension by the court.

• Appeals against results of a tax audit objection would be heard by a competent
tax court

In fact, Romanian legal system does not have courts specialized in tax disputes, therefore
the assistance of non-tax lawyers is also quite necessary.

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