This plan includes, inter-alia, the following actions:
I. Simplifying Tax Administration Procedures to Support Voluntary Compliance:
• reducing the number of forms and statements for legal entities,
• reducing the frequency of submission of statements,
• simplifying the Single Declaration,
• electronic submission of all tax statements,
• providing assistance at the initiative of the tax authorities based on the findings of the inspection bodies.
II. Supporting tax compliance:
• simplification of payment procedures,
• promoting the best taxpayers.
III. Measures to prevent and combat tax evasion:
• initiating tax inspections in accordance with the BEPS plan,
• strengthening transfer pricing assessments and national identification of related party,
• introduction of a record box in 394 return on transactions with related party.
IV. Ensuring a differentiated tax treatment according to tax behavior:
• creating a risk profile for each taxpayer to underpin ANAF’s actions,
• gradual application by tax authorities of specific measures,
• transforming forced execution into an investigative process,
• reducing the number of tax audits dedicated to solving the VAT reimbursement,
• inventory of the companies with negative equity and the setting a term to increase it.