The certification issued by the tax advisors

Order no. 1620/2014 for approving the Procedure for submission to the tax authorities the certified document prepared by a tax consultant and the Procedure for the exchange of information between the National Agency for Fiscal Administration and the Chamber of Tax Consultants, was published into Official Gazette no 881/04.12.2014.

Procedure for submission to the tax authorities the certified document prepared by a tax consultant.

The procedure applies to taxpayers who opt for certification of tax returns by a tax consultant, including amended tax returns (currently tax returns certification is optional).

Certification document (Certification Note – Form 180) is prepared by tax consultants according to the certification rules for tax returns of taxpayers.

Certification Note is submitted by the tax consultant, based on the agreement given by the taxpayer holding the certified statement, to the competent tax authority to manage the tax liabilities due by the taxpayer for which there are rendered the certification services, together with the certified statement or subsequent to their submission.

Certification Note should contain the amount and nature of the tax receivable declared, the amount of the taxable base, causes that led to corrective returns, motivation for qualified certification.

Certification Note is completed using assistance program made available on Ministry of Finance server and is submitted by remote electronic means.

The procedure regarding the exchange of information between the National Agency for Fiscal Administration and the Chamber of Tax Consultants.

The exchange of information is done in accordance to the provisions relating to confidentiality, use and storage of data and information provided, as required by law.

The Order entered into force at 4 December 2014.