Taxpayers who will commit again such violations as nonuse of cash registers and non-issuing of sales slip or trip tickets during six consecutive months as of January 1, 2019 will no longer be exempted from inspections. This is provided in the amended law on voluntary declaration and fiscal stimulation, IPN reports.
The exemption from tax inspections will also not be applied if tax evasion by the distortion of revenues and costs, namely if the cumulative sum of the taxes exceeds 100, 150, 250 and 350 forecast average official salaries, is determined by definitive court decision. The forecast average salary for this year is 6,150 lei.
Amendments were also made to the Tax Code and these took effect on December 12, 2018. Under these, if the taxpayers repeatedly does not use cash registers and does not issue sales slip or trip tickets during six consecutive months, they will be unable to benefit from the 50% reduction in the imposed fines.
