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Commentary

Appendix 41D: Information and documents analysed by the tax authority (Romania)

41 Romania

Information and documents that will be analysed by the tax authority in Romania when assessing the intention and the capacity of a taxpayer to perform economic activities include the following:

  1. Ìý

    •ÌýÌýÌýÌý Form 'Application for tax registration' – A taxable person subject to registration in the commercial register, who applies for registration for VAT purposes from the date of registration in the trade register,

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