THE GOVERNMENT ORDINANCE NO. 35/2015 ENLARGES THE LEGAL FRAME OF THE FISCAL RECORD, ESTABLISHING ITS DEFINITION, ITS PURPOSE AND NEW DISPOSITIONS CONCERNING ITS APPLICABILITY.

The fiscal record is defined as a way of evidence and of pursuit of the respect of the fiscal, accounting and financial discipline by the tax payers, where there is the evidence of physical, judicial and of the entities without legal personality that have realized facts sanctioned by fiscal, accounting, custom laws and that concern the financial discipline.
The fiscal record is also mandatory at the moment of the nomination of legal representatives and in the case of the cooptation of new members in the associations and in the foundations, when they acquire the quality of legal representative of the legal person already registered.
Moreover, in the fiscal record there will be registered the information included in the documents used to engage the solidary, patrimonial liability of the fiscal inactivity.
The fiscal inactivity shall be registered in the fiscal record of the legal person or of the entity without legal personality, declared inactive, and in the fiscal record óf their legal or nominated representatives in the period when the situation of the inactivity estate have appeared.
If there are new legal representatives and the state of fiscal inactivity is maintained for more than a semester from the date of registration of mentions concerning the nomination of the new legal representatives in the Trade Register or in the evidences of the authorities and public institutions or other legal persons or entities without legal personality are registered, the fiscal inactivity shall also be registered in the fiscal record of it.
The new fiscal frame also stipulates the situation when the fiscal inactivity can be voided from the fiscal record of a legal representative that has lost this quality a year after:
  • the mentions concerning the change of the legal representative in the Trade Register or in the evidences of the authorities and public institutions or other legal persons or entities without legal personality are registered;
  • the date of the expiration of the present mandate if it is not limited and not renewed.
The fiscal Criminal shall be delivered by every competent fiscal organ, without taking into consideration the fiscal domicile of the tax payer.

Published in the Romanian Official Journal n0 655 of the 31st of August 2015
The Act has entered into force on the 3h of August 2015
Issuer: The Government