The government reduces the list of information considered tax secret / Treasury will publish lists with people who do not have debts to benefit from “public recognition”

The government will eliminate from the list of information considered to be a fiscal secret on those regarding the identification data, nature and amount of fiscal obligations, according to a project put into public debate by the Ministry of Development.

Thus, the list of elements considered tax secret is reduced. According to the project, they will remain on the list of tax secrets, data on payments, accounts, turnover, cash transfers, hips, receipts, deductions, loans, debts, the value of the net heritage and any information from statements or documents.

Currently, the Fiscal Procedure Code requires the fiscal personnel to maintain confidentiality on the information about taxpayers, such as identification data, fiscal obligations, income, goods, payments, accounts, transfers, balances, deductions, credits, debts and other data obtained from statements or documents.

“The purpose of this change is to restrict the category of information protected as a fiscal secret, to allow greater transparency or access to certain data for control, verification or other interventions of the tax authorities. By eliminating certain categories of information, the law becomes more explicit in terms of data that can be disclosed or used for tax purposes,” the project shows.

How to justify the publication of lists with those who pay their debts

The project also provides for the obligation of the Fiscal to publish on their own site both the lists of the debtors legal persons, as well as those of the natural persons, who have outstanding fiscal obligations and their amount. Thus, fiscal transparency is promoted, it is shown in the foundation note.

However, the central tax, as well as the local fiscal body, have the obligation to publish on their own website and the list of taxpayers, natural and legal persons, who have declared and paid at maturity the payment obligations and which have no outstanding obligations.

The list published are also mentioned natural persons, with data such as the name, locality and number of fiscal role.

“The publication of the list of taxpayers without arrears can stimulate other persons and entities to pay their obligations in time to benefit from this public recognition,” the foundation note shows. Also, “the visibility of the taxpayers who respect their fiscal obligations, promoting fiscal compliance,” increases.

For the tax receivables administered by the local tax authorities, the publication is made by disposition of the executive authority and in the local official monitor, as well as details about the information to be mentioned for natural persons.

At the level of the central tax authorities, the list is published according to the Order of the ANAF president and in the case of the local tax authorities, it is published by decision of the Local Council.

The Treasury will send to the town halls information related to taxpayers' income sources

The project also stipulates that the Treasury is obliged to transmit to the local fiscal bodies information regarding the sources of income of the natural persons, as well as the information transmitted by the National Union of public notaries regarding the translative documents of the property right on the immovable property and of the means of transport, for the purpose of fiscal capitalization.

When acquiring the right of ownership over the buildings, lands and means of transport, the buyers must present certificates of fiscal attestation confirming the payment of all fiscal obligations to the local budget where they have their domicile. This presentation can be replaced with the electronic verification of the situation of the fiscal obligations.

“The purpose of this provision is to ensure the transparency and legality of the process of acquiring the property right, guaranteeing that all the fiscal obligations were paid before the transfer of the property, thus contributing to the good management of the local finances and the prevention of tax evasion,” the draft normative act says.