NAFA order for the establishment of some document verification competencies

Under this order issued by NAFA President, the public servants having tax auditing competencies (i.e. those with the regional general directorates of public finances and those with the General Directorate for Administration of Large Taxpayers) are granted the power to perform the documentary verification of a taxpayer.

Likewise, the public servants having tax auditing of personal tax status of natural persons competencies with the regional general directorates of public finances are granted the power to perform the documentary verification of a taxpayer with regard to income tax.

It is remarkable that the same power to perform documentary verification of a taxpayer is granted also to the public servants with the Antifraud Division that previously were only allowed to perform antifraud audits.

We remind that in certain situations the documentary verification might lead to the issue of a receivables deed – i.e. tax assessment decision imposing additional tax liabilities.

For more details you can consult the Official Gazette no. 921 from 9 October 2020.

The EY team is available for details and clarification of the issues mentioned above.