摘要：Romanian fiscal system is declarative,based on voluntary action of the taxpayer to calculate,declare and pay its obligations to the state. Checking the accuracy of calculations,statements and payments made by the taxpayer is done through specific procedures of tax control. Fiscal control represents all the activities carried out by the tax authorities to verify the fulfillment by the taxpayer or payer of the obligations under tax law and accounting. Fiscal control according to the Fiscal Procedure Code is realized in the form of tax audit and unannounced check. The tax audit is carried out exclusively, directly and unhindered through the National Agency for Fiscal Administration or,where appropriate,by specialized departments of local authorities,as required by law,or by other authorities that are competent by law to administer taxes,fees,contributions or other amounts owed to the general consolidated budget. The tax audit is meant to verify the legality and compliance of tax returns,correctness and accuracy of obligations by taxpayers,checking taxation bases and the differences of debts.
