The Ministry of Finance (MoF), has issued and published the here below the Decision No. 46/1 dated 04/02/2020 relating to the implementing provisions of clause (6) of article 47 of the Law No. 44 dated 11/11/2008 and its modification (Law on tax procedures).
Indeed, this decision specifies that the expression “controlled fiscal period” means that a general field inspection has been carried out, that a tax declaration has been issued for said period and that the taxation has not been issued based on the estimation of the taxpayer’s income.
This expression does not include the controlled fiscal period by virtue of an informal desk inspection or an inspection upon request.
Besides, according to the said decision, the expression “new information received” provided for in the same clause (6) of the aforementioned article 47 means the following:
– That the information should be related to the controlled fiscal period or to the fiscal period(s) prior to the said period and that the information should be notified to the tax administration or discovered by the latter following the publication of the tax notification. The information may be related to a transaction initiated by the taxpayer during the controlled period or during previous tax periods which are not prescribed and which are not recorded in the taxpayer’s registers or which are not sufficiently apparent.
The expression “affects the method of calculation of the tax” means:
- That it should be likely to modify the tax administration’s results following the control during the controlled tax period, modification has resulted in an increase of the value of the tax or of consequences on the tax calculation of subsequent tax periods.
- That it has a substantial impact on the method of calculation of the tax which could be deducted or refunded, whether for the controlled tax period or for previous or subsequent tax periods.