Unannounced control

Unannounced Control: The fiscal tool applicable without prior notice

In the context of tax verification activities, unannounced control is one of the most robust and rapid forms of intervention by the tax authorities. Regulated by the Tax Procedure Code, it can be initiated without prior notification to the taxpayer, under strictly established legal conditions.

Legal basis and purpose

According to art. 134 para. (1) of the Tax Procedure Code, the tax authority has the competence to conduct an unannounced control when there are concrete indications of violations of tax legislation. Its objectives include:

1. factual and documentary checks on possible deviations;
2. cross-analysis between the data provided by the taxpayer and that held by other entities;
3. investigation of specific fiscal risks or inconsistencies regarding the tax base.

The control takes place for the duration determined by the head of the control structure, and may not exceed 30 days.

Relationship with tax inspection

It is important to emphasize that, for the same operations, unannounced control cannot be conducted simultaneously with a tax inspection, unless additional findings are necessary. In such cases, the tax inspection team may also integrate unannounced control responsibilities.

The minutes drawn up as a result of this control do not affect the duration of the tax inspection.

Conduct rules

According to art. 135 of the Tax Procedure Code, unannounced control is governed by the following essential rules:

1. Identification and authorization: At the beginning of the verification, inspectors must present their identification and service order.
2. Registration: The control is recorded in the unique control register; at the end, minutes are drawn up.
3. Right to opinion: The taxpayer may submit a written opinion within 5 working days from the communication of the minutes.
4. Access to documents: All documents in the tax file are verified and declarations are compared with accounting records, including with the standard fiscal control file (SAF-T).
5. On-site control: The locations where economic activities are carried out are analyzed, and the taxpayer may be asked to provide explanations or to name other individuals who can provide information.

Taxpayer obligations and rights

During the control, the taxpayer has the following obligations:

1. to cooperate with inspectors, to present requested documents;
2. to provide workspaces and necessary logistics, if the verification takes place at their premises;
3. to comply with the measures ordered through the minutes within the established deadlines.

At the same time, the taxpayer benefits from the right to specialized or legal assistance throughout the duration of the control.

Other important aspects

1. The control can take place at the premises of the tax authority or at the taxpayer's premises, based on a written request or on the initiative of the control authority.
2. The tax authority has the right to apply seals, institute precautionary measures, and notify criminal investigation bodies in cases where possible crimes are detected.
3. The completed minutes can serve as the basis for criminal notification and has probative value before other institutions.

Geseidl's Recommendation

Conducting an unannounced control is an endeavor that requires thorough preparation on the part of the taxpayer, even in the absence of prior notice. Therefore, we recommend:

1. maintaining accurate and up-to-date accounting records;
2. archiving and organizing supporting documents;
3. implementing an internal fiscal monitoring system;
4. seeking professional tax advice in any potentially risky situation.

The Geseidl Consulting Group team stands by taxpayers, offering proactive support for compliance with legal requirements and effective management of the relationship with tax authorities.