Indirect tax calculation methods will be implemented from 2013

The indirect methods for calculating the income taxes for private individuals, which are contained in the Tax Code, will start to be used in 2013. According to Gheorghe Cojocaru, deputy head of the State Main Tax Inspectorate, the legislative body asked the Government to present this mechanism within three days of the publication of the given changes in the Official Gazette (January 13), Info-Prim Neo reports. Gheorghe Cojocaru told a news conference that this mechanism includes the criteria for selecting the persons whose incomes will be assessed by indirect methods. The persons who will buy securities, real estate and units of transport to the value of over 1 million lei will automatically fall into this category if they do not declare the rise in incomes. The indirect tax calculation methods are based on the comparison of the declared incomes and the real costs incurred. “The mechanism will define the sources of information that will be used to calculate the incomes of the private individuals. If the taxpayers accept the arguments of the Tax Inspectorate, the indirect inspection can be interrupted at any stage on condition that the calculated tax is paid. In such a case, the person will not be penalized for not declaring all the incomes. On the one hand, the given provision will guarantee taxpayers’ rights, while on the other hand, will represent a sign that the Tax Inspectorate is ready to cooperate with them,” said Gheorghe Cojocaru. The indirect methods for calculating the income taxes for private individuals will be implemented with the assistance of employees of the State Main Tax Inspectorate.

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