Such a provision will be introduced in Law No. 489/1999 “On the State Social Insurance System” in order to adjust the current regulatory framework.
According to the state registration of legal entities and individual entrepreneurs, an inactive legal entity is a person who has not reported tax returns, performed no banking operations or other relevant activities in recent years.
What changes are being made
Law No. 489/1999 will therefore be amended to allow the accounts of former employees of inactive companies to be populated with data on calculated and paid contributions based on tax documents and tax returns relating to that period.
At the same time, Law No. 489/1999 will be harmonized with the latest provisions of the Tax and Civil Codes.
In this context, it will be established that the monthly calculation of social contributions is registered in the personal social insurance accounts of the insured persons, and this information is transmitted to the State Tax Service. The State Tax Service will be obliged to track their urgent transfer to the State Social Insurance Budget, in the manner and form established jointly with the National Social Insurance Fund.
Indirect methods may be used
The law will also specify that the State Tax Service will take action against contribution payers for failure to appear within the declaration deadline upon requests from the NCSS. This will raise the awareness of economic agents who have not fulfilled the obligation to urgently submit declarations on the nominal record of insured persons.
To determine the correctness of the calculation of the amount of tax liability, the body exercising tax control may use indirect methods and sources of taxable income.
Another change concerns the mandatory use of electronic reporting, as required by Art. 187 para. (21) of the Tax Code.
