The ANAF will be able to verify the tax situations of individuals, with a view to taxing 70% of income from unidentified sources.

The National Agency for Fiscal Administration (ANAF) has announced a draft order that allows inspectors of the General Anti-Fraud Directorate to carry out checks on the personal tax situation for the purpose of taxing 70% of income from unidentified sources obtained by individuals.

According to the Tax Procedure Code, any income whose source has not been identified will be taxed at a rate of 70% applied to the adjusted taxable base. ANAF will determine the amount of tax, interest, and late penalties through assessment decisions.

The draft emphasizes that, within the framework of anti-fraud controls, situations have been identified where income could not be correlated with clear sources, and these cases can be managed quickly through the issuance of assessment decisions.