THE ANTICIPATED INDIVIDUALISED FISCAL SOLUTION

Teodor Mihu

Journal of Academic Research in Economics, 2011, vol. 3, issue 3 (November), 619-628

Abstract: The Tax Procedure Code (republished) has brought a number of amendments to the Anticipated Individualised Fiscal Solution (AIFS): the issuing body becomes the National Agency of Fiscal Administration (NAFA) instead of the Ministry of Public Finances; the Anticipated Individualised Fiscal Solution is made available only to the destined tax payer; the tax payer may propose the AIFS content; should the tax payer not agree with the AIFS content, he has the possibility of contesting its content with the issuing fiscal authority within 15 days from the day the communication was delivered, period of time without legal consequences; AIFS loses its validity with the amendment of the fiscal law provisions that it is based on; maximum terms and tariffs for AIFS issuing have been set out.

Keywords: Tax Procedure Code; Anticipated Individualised Fiscal Solution; National Agency of Fiscal Administration. (search for similar items in EconPapers)
JEL-codes: E63 K34 (search for similar items in EconPapers)
Date: 2011
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.jare-sh.com/downloads/abstract_nov_2011/mihut.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:shc:jaresh:v:3:y:2011:i:3:p:619-628

Access Statistics for this article

Journal of Academic Research in Economics is currently edited by Claudiu Chiru

More articles in Journal of Academic Research in Economics from Spiru Haret University, Faculty of Accounting and Financial Management Constanta Contact information at EDIRC.
Bibliographic data for series maintained by Claudiu Chiru ().