The Submission of Fiscal Declarations by Electronic Means of Transmission at Distance

Antonescu, Mihai and Antonescu, Ligia (2008): The Submission of Fiscal Declarations by Electronic Means of Transmission at Distance.

Abstract

The unprecedented development of information technology in the past few years has made possible the transmission of information, inclusively fiscal information, by electronic means of transmission at distance. Tax payers can use the method of submission of fiscal declarations by electronic means of transmission at distance as alternative method of deposition of fiscal declarations. The date of deposition of a fiscal declaration is the date of its registration on the site of the Ministry of Economy and Finances, A.N.A.F. portal. The declaration submitted by electronic means is presumed to be signed by the person authorized to sign fiscal declarations, whose signature was attached to the declaration, according to the used digital certificate. The issue of simple and qualified certificates is done by the suppliers of services of certification administered by the National Authority for the Settlement in Communications and Information Technology. The period of validity of a certificate is of maximum 1 year from the date of communication by the client. In case of renewal of a qualified certificate there is issued a new certificate with the same identification and checking data of the electronic signature, as the other validity data. For the submission of fiscal declarations by electronic means of transmission at distance, tax payers should use the service “Depose on-line declarations” existing on the MMSF site, on A.N.A.F. portal.

• Item Type: MPRA Paper
• Language: English
• Keywords: fiscal declarations, electronic means of transmission, digital certificate
• Subjects: H - Public Economics > H3 - Fiscal Policies and Behavior of Economic Agents > H30 - General; K - Law and Economics > K3 - Other Substantive Areas of Law > K34 - Tax Law

References

1. Law no 455/July, 18th, 2001 regarding the electronic signature, published in the Official Monitor, no 429/ July, 31st, 2001.

2. Government’s Decision no 1259/ 13th of December, 2001 regarding the approval of the technical and methodological norms for the application of Law no 455/2001 regarding the electronic signature, published in the Official Monitor, no 847/ December, 28th, 2001.

3. Order of the Minister of Public Finances no 2210/2006 regarding the deposition of fiscal declarations by electronic means of transmission at distance, published in the Official Monitor no 74/January, 31st, 2007.

4. Order of the Minister of Public Finances no 521/2007 for the modification of the Order of the Minister of Public Finances no 2210/2006 regarding the deposition of fiscal declarations by electronic means of transmission at distance, published in the Official Monitor no 252/ April, 26th, 2007.

5. Order of the Minister of Economy and Finance no 858/2008 regarding the submission of fiscal declarations by electronic means of transmission at distance, published in the Official Monitor no 242/ March, 28th, 2008.