{"id":13523,"date":"2024-08-30T08:00:08","date_gmt":"2024-08-30T05:00:08","guid":{"rendered":"https:\/\/cabot-tp.ro\/?p=13523"},"modified":"2024-09-06T12:40:55","modified_gmt":"2024-09-06T09:40:55","slug":"interview-a-clarification-given-by-mf-on-facebook-is-worthless-taxpayers-need-official-announcements-or-normative-acts","status":"publish","type":"post","link":"https:\/\/cabot-tp.ro\/en\/interview-a-clarification-given-by-mf-on-facebook-is-worthless-taxpayers-need-official-announcements-or-normative-acts\/","title":{"rendered":"Interview: A clarification given by MF on Facebook is worthless. Taxpayers need official announcements or normative acts"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column width=&#8221;3\/4&#8243;][vc_custom_heading icon_size=&#8221;16&#8243; source=&#8221;post_title&#8221; use_theme_fonts=&#8221;yes&#8221; css=&#8221;&#8221; el_class=&#8221;no_stripe&#8221; subtitle=&#8221;30 August 2024&#8243;][vc_column_text]\t\t<div class=\"wpulike wpulike-heart \" ><div class=\"wp_ulike_general_class wp_ulike_is_restricted\"><button type=\"button\"\n\t\t\t\t\taria-label=\"Like Button\"\n\t\t\t\t\tdata-ulike-id=\"13523\"\n\t\t\t\t\tdata-ulike-nonce=\"c5c2e8cf77\"\n\t\t\t\t\tdata-ulike-type=\"post\"\n\t\t\t\t\tdata-ulike-template=\"wpulike-heart\"\n\t\t\t\t\tdata-ulike-display-likers=\"\"\n\t\t\t\t\tdata-ulike-likers-style=\"popover\"\n\t\t\t\t\tclass=\"wp_ulike_btn wp_ulike_put_image wp_post_btn_13523\"><\/button><span class=\"count-box wp_ulike_counter_up\" data-ulike-counter-value=\"+3\"><\/span>\t\t\t<\/div><\/div>\n\t[\/vc_column_text][stm_spacing lg_spacing=&#8221;6&#8243; md_spacing=&#8221;6&#8243; sm_spacing=&#8221;6&#8243; xs_spacing=&#8221;6&#8243;][vc_single_image source=&#8221;featured_image&#8221; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221;][stm_spacing lg_spacing=&#8221;50&#8243; md_spacing=&#8221;50&#8243; sm_spacing=&#8221;50&#8243; xs_spacing=&#8221;50&#8243;][vc_column_text css=&#8221;.vc_custom_1725615501742{margin-bottom: 20px !important;}&#8221;]The thorny problem of how to calculate the period of five calendar days, in which invoices must be sent in the e-Invoice system, was &#8220;solved&#8221; by the Ministry of Finance (MF) through a simple post on Facebook. But this clarification has no real value for taxpayers, according to experts.<\/p>\n<p>The clarification posted by the Ministry of Finance on its Facebook page, in relation to the transmission of invoices in e-Invoice, is in line with the interpretation that Cristina S\u0103ulescu from Cabot TP told us. Namely that the first day of the five calendar day period is the day after the invoice is issued, while the fifth day is effectively the last, without adding an additional day.<\/p>\n<p>However, a simple post on a social network has no real value, from the perspective of the taxpayers&#8217; relationship with the MF and the National Tax Administration Agency (ANAF), but an assumed official document is needed. This means at least a press release published on the website of the ministry or ANAF, if not a normative act. We also comment on the subject with Cristina S\u0103ulescu, Partner at Cabot TP.<\/p>\n<p><strong>1. How much can the MF clarification on Facebook weigh in a tax audit?\u2028\u2028<\/strong><\/p>\n<p><strong>Cristina S\u0103ulescu<\/strong>: &#8220;We live in the era of digitization, really, and they say that if you&#8217;re not on social networks, you don&#8217;t have an account on social networks, you don&#8217;t exist. However, this thinking should not be found in public authorities. In particular, the MF and ANAF, their control bodies, must rely only on legislation and official communiques that are opposable to all, being published on their official pages. Facebook is a social network, not even a professional network, and a communication posted only on the page here cannot replace an official document.<\/p>\n<p><strong>2. How much can the MF clarification from Facebook weigh if it even comes to a court case?\u2028\u2028<\/strong><\/p>\n<p><strong>Cristina S\u0103ulescu<\/strong>: &#8220;And in court, only elements that appear in official acts and documents must be taken into account. I don&#8217;t think that in court, if it comes to this, information from social networks will be taken into account, more than in the administrative procedure of appeals. Just as, when the court considers an expertise necessary, it can only be taken into account if it is carried out by accredited experts, in the same way information should only be considered valid if it comes through official channels: the Official Gazette, communiqu\u00e9s and official information assumed by the institutions by publishing them on their official pages.&#8221;<\/p>\n<p><strong>3. How can taxpayers protect themselves from a possible unpleasant surprise during a tax audit?\u2028\u2028<\/strong><\/p>\n<p><strong>Cristina S\u0103ulescu<\/strong>: &#8220;In the absence of an official public document, a personal written answer (from MF\/ANAF &#8211; n. ed.) can be opposed to the control bodies.&#8221;<\/p>\n<p><strong>4. What should the Ministry of Finance do so that this clarification posted on Facebook has an indisputable value in the context of tax audits and disputes?\u2028\u2028<\/strong><\/p>\n<p><strong>Cristina S\u0103ulescu<\/strong>: &#8220;In order for this clarification to have an indisputable value in the framework of fiscal controls and litigation, it should be taken up in an official communication. In my opinion, the inclusion of this clarification in the e-Invoice legislation, through a normative act, would be ideal, but even an official statement posted on the institution&#8217;s page could be sufficient. However, as long as it remains at the level of posting on a social network, the clarification cannot be legally binding and leaves room for abusive interpretations.&#8221;<\/p>\n<p>&nbsp;<\/p>\n<p>Article published in <a href=\"https:\/\/www.avocatnet.ro\/articol_66825\/Taxarea-veniturilor-salariale-ar-trebui-echilibrat%C4%83-cu-taxarea-veniturilor-independente-Ins%C4%83-ce-ar-insemna-asta-%C8%99i-ce-efecte-ar-putea-s%C4%83-apar%C4%83.html\" target=\"_blank\" rel=\"noopener\"><em>Avocatnet.ro<\/em><\/a>[\/vc_column_text][stm_spacing lg_spacing=&#8221;40&#8243; md_spacing=&#8221;40&#8243; sm_spacing=&#8221;30&#8243; xs_spacing=&#8221;20&#8243;][stm_info_box style=&#8221;style_5&#8243; css=&#8221;.vc_custom_1689151699339{padding-bottom: 90px !important;}&#8221;]<a href=\"https:\/\/cabot-tp.ro\/en\/membri\/cristina-saulescu\/\"><img decoding=\"async\" class=\"alignleft wp-image-9282 size-thumbnail\" src=\"https:\/\/cabot-tp.ro\/wp-content\/uploads\/2022\/02\/Cristina-Saulescu-Cabot-TP-echipa-cropped-150x150.jpg\" alt=\"\" width=\"150\" height=\"150\" srcset=\"https:\/\/cabot-tp.ro\/wp-content\/uploads\/2022\/02\/Cristina-Saulescu-Cabot-TP-echipa-cropped-150x150.jpg 150w, https:\/\/cabot-tp.ro\/wp-content\/uploads\/2022\/02\/Cristina-Saulescu-Cabot-TP-echipa-cropped-50x50.jpg 50w, https:\/\/cabot-tp.ro\/wp-content\/uploads\/2022\/02\/Cristina-Saulescu-Cabot-TP-echipa-cropped-320x320.jpg 320w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/><\/a><\/p>\n<h4><a href=\"https:\/\/cabot-tp.ro\/en\/membri\/cristina-saulescu\/\">Cristina S\u0103ulescu<\/a><\/h4>\n<p>Tax &amp; Transfer Pricing Partner[\/stm_info_box][stm_post_tags][stm_spacing lg_spacing=&#8221;80&#8243; md_spacing=&#8221;80&#8243; sm_spacing=&#8221;30&#8243; xs_spacing=&#8221;20&#8243;][\/vc_column][vc_column width=&#8221;1\/4&#8243;][stm_sidebar sidebar=&#8221;1469&#8243;][\/vc_column][\/vc_row][vc_row content_placement=&#8221;top&#8221; css=&#8221;.vc_custom_1689151754107{padding-top: 60px !important;padding-bottom: 30px !important;}&#8221;][vc_column css=&#8221;.vc_custom_1485424286916{margin-bottom: 30px !important;}&#8221; offset=&#8221;vc_col-lg-4&#8243;][stm_contacts_widget style=&#8221;style_4&#8243; email=&#8221;office@cabot-tp.ro&#8221; title=&#8221;Contact&#8221; address=&#8221;47 Aviatorilor Blv.,<br \/>\nDistrict 1, Bucharest 011853&#8243; phone=&#8221;+40 727 713 486&#8243; facebook=&#8221;https:\/\/www.facebook.com\/Cabot-Transfer-Pricing-SRL-328462360511294&#8243; linkedin=&#8221;https:\/\/www.linkedin.com\/company\/cabot-transfer-pricing&#8221;][\/vc_column][vc_column css=&#8221;.vc_custom_1627417200610{margin-bottom: 30px !important;}&#8221; 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relationship with the MF and the ANAF<\/p>\n","protected":false},"author":2,"featured_media":13524,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[339],"tags":[429,346,340,353,628,416,833,355],"class_list":["post-13523","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-in-the-press","tag-anaf-en","tag-cabot-en","tag-cabot-transfer-pricing-en","tag-cristina-saulescu-en","tag-e-factura-en","tag-ministry-of-finance","tag-tax-audit","tag-transfer-pricing-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Interview: A clarification given by MF on Facebook is worthless. 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