The list of good-paying taxpayers will be published on the ANAF portal

published in November 1, 2022

ANAF will publish, quarterly, the list of taxpayers, legal entities, who have declared and paid their tax obligations on time and who have no outstanding obligations.

The conditions that must be met cumulatively by taxpayers when drawing up the list:

a) are SUBMITTED, during the period of limitation of the right to establish tax obligations, all tax returns, according to the tax vector, until the date of drawing up the list. This condition is also considered fulfilled if, for the periods in which tax returns were not submitted, tax obligations were established, by decision, by the tax authority.

b) have paid the main and accessory tax obligations at the due date/payment term provided by law, in the quarter for which the list is published;

c) does not record outstanding budgetary obligations on the date of drawing up the list.

"The category of taxpayers included in the list also includes taxpayers who fall into the situations provided for in art. 157 para. (2) and (3) of the Fiscal Procedure Code, including those who benefit from payment facilities granted according to the law, which are ongoing.

Considering the fact that for some of the declarative obligations there is no clear deadline filing the declaration (e.g. the excise declaration is submitted to the competent authority within 5 calendar days from the date of release for consumption, according to art. 346 paragraph (3) of the Fiscal Code - the date known only by the taxpayer), the declaration condition is verified on the date of drawing up the list, respectively whether by this date, all declarations are submitted, according to the fiscal vector, regardless of the legal declaration deadline", the ANAF press release states.