The procedure for drafting, endorsing and approving the fiscal inspection report11 December 2020
NAFA Order no. 4077/2020 for the approval of the Procedure for drafting, endorsing and approving the fiscal inspection report, published in the Official Gazette part I, no 1210, on 11.12.2020, aims to define and standardize the actions which must be performed for the completion of the specific final stages of fiscal inspection.
According to the new rules, the procedure for drafting, endorsing and approving the fiscal inspection report will involve completing the following four steps:
► Step 1: analysis of fiscal findings together with the head of the coordinating service – during the fiscal inspection, the fiscal inspection team must communicate directly with the coordinating head of the service, who is regularly informed of the conduct of the fiscal inspection. Any finding of the fiscal inspection team will be discussed with the head of service, in order to validate the legal classification;
► Step 2: drafting the fiscal inspection report and preparation of the file of the fiscal inspection – the fiscal inspection is completed on the date scheduled for the final discussion with the taxpayer or on the date the taxpayer notifies the fiscal authorities that he waives such right. The notification for the final discussion is prepared and communicated to the taxpayer by the fiscal inspection bodies and the draft of the fiscal inspection report must be attached to the notification;
► Step 3: endorsement of the fiscal inspection report – is carried out by the head of the service coordinating the fiscal inspection action, after the final discussion with the taxpayer and after the report was drafted in its final form;
► Step 4: approval of the fiscal inspection report – after endorsement, the fiscal inspection report is approved by the coordinator of the fiscal inspection action. The date of approval represents the date of completion of all preliminary actions underlying the issuance of fiscal administrative acts.