ANAF has changed the verification procedure, imposing tax decisions without prior notice and immediate precautionary measures, severely affecting companies.

ANAF has radically changed the way documentary checks are conducted, implementing a rapid procedure in which taxpayers are not notified that they are under control. They receive simultaneously the assessment decision and precautionary measures, such as account blocking and garnishments. In recent months, ANAF has started to apply precautionary measures even on the day of communicating tax obligations, leaving companies without defense. Precautionary measures, which should only be applied in exceptional situations, are now used on the grounds that companies do not have sufficient funds in their accounts.

Lawyer Luisiana Dobrinescu emphasizes that the deadline for contesting the assessment decisions is short, and accounts remain blocked even if companies contest the measures. Additionally, ANAF has started to apply precautionary measures for contravention fines as well, and the Fiscal Package II anticipates large fines, which will be automatically secured. Furthermore, there is preparation for holding administrators jointly liable without proving intent to commit fraud, which could severely impact the business environment.