Tax secrecy. Code of Ethics

The staff of the tax authority is obliged to keep secret information which has come to their knowledge as a result of the performance of their duties.

The category of information of the nature of tax secrecy includes data relating to the taxpayer/payer, such as: identification data, nature and amount of tax liabilities, nature, source and amount of income, nature, source and amount of assets, payments, accounts, turnover, cash transfers, balances, receipts, deductions, credits, debts, net worth or any information obtained from statements or documents submitted by the taxpayer/payer or third parties.

The tax authority may pass on the information it holds:

a) public authorities, for the purpose of fulfilling the obligations laid down by law;

b) the tax authorities of other countries, under conditions of reciprocity, on the basis of international legal instruments signed by Romania and containing provisions on administrative cooperation in the field of taxation and/or recovery of tax debts;

c) the competent judicial authorities, in accordance with the law;

d) to any applicant, with the written consent of the taxpayer/payer about whom information has been requested;

e) in other cases expressly provided for by law.

The authority receiving tax information is obliged to keep the information received confidential.

It is allowed to submit information even for the period during which he/she was a taxpayer/payer:

a) the taxpayer/payer himself;

b) his successors and persons entitled to inherit, as proven by law.

The tax authority may disclose to the public the information in its possession:

(a) whenever information is classified by law as public;

b) whenever, by administrative acts or by final court decisions, infringements of the obligations laid down by tax legislation are established.

Extract from the code of ethics:

In his work, the tax official shall take into account his status as a public official, which requires the following ethical obligations:

  • a) To make known to the taxpayer his identification data (name, surname, position and place of work) by means of a badge visibly worn on his person. When working at the assistance counter, information counter or other public relations counters, the tax official shall make his identification data known by displaying them in a visible place;

  • b) To have a decent attire, appropriate to the dignity and prestige of the position;

  • c) To demonstrate discipline, both in relations with taxpayers and within the institution in which they work;

  • d) Remain calm, polite and respectful throughout the assistance;

  • e) Show a positive attitude and patience in dealing with taxpayers;

  • f) Use grammatically correct language;

  • g) Do not use language inappropriate to the situation (slang or strictly specialist language);

  • h) To keep confidential all relevant information obtained from taxpayers;

  • i) Make every effort to respond to taxpayers' requests;

  • j) To pay full attention to the taxpayer during the tax assistance;

  • k) To provide complete and accurate answers to taxpayers;

  • l) Ensure that the answers provided are understood by the taxpayers;

  • m) To direct taxpayers to the specialized directorate (service) in order to obtain detailed information that goes beyond the competence of the assistance structure;

  • n) To thank the taxpayer for contacting the taxpayer assistance service and to assure him of the full professional availability of the tax administration;

  • o) To maintain the authority of the institution they represent towards the taxpayers.

The situations in which it is allowed to interrupt the granting of assistance, after a prior warning to the taxpayer, are the following:

  • a) use of trivial language by the taxpayer;

  • b) threats against the tax official;

  • c) use of verbal and/or physical violence by the taxpayer.

The taxpayer should be warned that if he does not revise his behaviour, the discussion will end.

In such cases, the tax official will immediately interrupt the discussion with the taxpayer and will request, if necessary, identification information about the taxpayer, as well as the support of law enforcement agencies for their own protection.

© Copyright 2023
© Copyright 2023
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