This plan includes, inter-alia, the following actions: I. Simplifying Tax Administration Procedures to Support Voluntary Compliance: • reducing the number of forms and statements for legal entities, • reducing the frequency of submission of statements, • simplifying the Single Declaration, • electronic submission of all tax statements, • providing assistance at the initiative of the tax authorities based on the findings of the inspection bodies. II. Supporting tax compliance: • simplification of payment procedures, • promoting the best taxpayers. III. Measures to prevent and combat tax evasion: • initiating tax inspections in accordance with the BEPS plan, • strengthening transfer pricing assessments and national identification of related party, • introduction of a record box in 394 return on transactions with related party. IV. Ensuring a differentiated tax treatment according to tax behavior: • creating a risk profile for each taxpayer to underpin ANAF’s actions, • gradual application by tax authorities of specific measures, • transforming forced execution into an investigative process, • reducing the number of tax audits dedicated to solving the VAT reimbursement, • inventory of the companies with negative equity and the setting a term to increase it.
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