DOMICILIUL FISCAL – INSTRUMENT UTIL ÎN RELAȚIA CONTRIBUABILULUI CU ADMINISTRAȚIA FISCALĂ

Tax domicile is defined in the Fiscal Procedure Code in order to provide solutions to some problems of administration of taxes, contributions and other amounts owed by taxpayers, especially those on the tax registration and establishing territorial competence of the fiscal bodies. Also, the tax domicile is important in a fiscal legal relationship, in the relationships of the taxpayer with the tax authorities in case the taxpayer may be represented by an empowered person. The taxpayer with no tax domicile in Romania, who has the obligation of submitting tax declarations to the tax authorities should designate an empowered person, with tax residence in Romania, with some exceptions recently regulated by the Fiscal Procedure Code. Based on the importance of the correct determination the taxpayer’s tax domicile, the study aims to examine the legal implications of tax domicile in the procedure for the administration of taxpayers.