The reorganization of ANAF must represent a support for entrepreneurs and not their transformation into victims of excessive controls, states the National Council of Small and Medium Private Enterprises in Romania, in a press release sent to the Editor.
The CNIPMMR position is expressed in relation to the fact that the Ministry of Finance has published in the decisional transposition the projects regarding the reorganization of ANAF, which proposes the reorganization of the General Directorate for the Administration of Large Taxpayers as a general directorate within ANAF, without legal personality, and the reorganization of the General Directorate for Tax Fraud , a structure without legal personality, within ANAF, with duties to prevent, discover and combat acts and facts of tax evasion and tax fraud. Within the General Anti-tax Fraud Directorate, the Ministry of Finance wants to establish territorial structures based at the county level, unlike the current organization which has regional anti-tax fraud directorates.
CNIPMMR supports the need to adopt measures to fight against tax evasion that harms honest entrepreneurs and creates serious problems of unfair competition, but draws attention to several aspects.
In the quoted document it is stated: "The periodic reorganization of the Financial Guard, the Anti-Fraud Directorate, other departments did not represent examples of good practice, there being no statistics of the "success" of each periodically reorganized institution or of the way in which these changes concretely helped reducing evasion from one period to another. Anti-fraud controls must be directed against untaxed/undeclared economic activities and not against economic agents who carry out their activity in compliance with the laws, out of a desire to bring additional revenues to the budget from fines. Checks must be carried out with priority on companies registered at the Trade Register and which do not submit annual financial statements (relative to the number of 1,673,657 active professionals, registered at the Trade Register, on 31.12.2023). It is necessary to increase the capacity to analyze and identify areas/companies with a high risk of tax fraud within ANAF, in the conditions where there are management deficiencies, frequent changes in priorities and difficulties in identifying tax evaders".
CNIPMMR draws attention to the fact that ANAF reorganization is not the only measure necessary to combat and reduce tax evasion, additional measures are needed to encourage voluntary compliance and not transform the notion of entrepreneur into one synonymous with that of tax evasion.