Order 1721/2021 on organization of activity of administration of large taxpayers valid from January 1st 2022, has been published.
In organizing the activity of managing large taxpayers, the following were considered:
- exclusion from eligible taxpayers of those:
- for which the insolvency procedure was opened by a final sentence;
- declared insolvent according to art.265 of Law no.207/2015 on the Fiscal Procedure Code, with subsequent amendments and completions;
- declared inactive according to provisions of art. 92 of the Fiscal Procedure Code, or who have suspended their activity at the Trade Register.
- elimination of two selection criteria, namely the criterion of tax representation (non-resident taxpayers represented in Romania by a large taxpayer) and the criterion of direct participation (taxpayers who own a large taxpayer or are owned by a large taxpayer, in the proportion of at least 50%);
- redefining the specific selection rules, meaning the maintenance – in the category of large taxpayers – of those for whom the insolvency procedure was opened or were declared inactive in the year in which the selection was made.
The list contains 3,364 taxpayers classified in the category of large taxpayers as of 1 January.
The complete list may be accessed through the following links: