1. ANAF RoleThe National Agency for Fiscal Administration (ANAF) was incorporated on 1 October 2003 subordinated to the Ministry of Public Finances, by Government Ordinance no. 86/2003, as a specialized body of the central public administration. Starting with January 2004 it became operational, acquiring the capacity of institution with its own legal personality, by splitting the directorates in charge of the state income administration within the Ministry of Public Finances.
The Financial Guard, the National Customs Authority, the General Directorates of the Public County Administrations and the General Directorate of the Public Finances of Bucharest Municipality.
As a specialized body of the central public administration in charge of the implementation of the tax administration policy, ANAF performs its activity in the field of budget income administration, by means of the procedures of: management, collection, tax control and development of certain partnership relations with the taxpayers.
Starting with 1 January 2007, the date of Romania's accession to the European Union, the Romanian tax administration provides the intra-Community information exchange regarding the value added tax and the excises, as well as the adaptation of the process of management, collection and control, such as to comply with the requirements of the tax administrations of the EU Member States.
2. ANAF Mission
A.N.A.F has the mission to provide the resources for the public expenditures of the society by collecting and managing efficiently the taxes, charges, contributions and other amounts due to the general consolidated budget, as well as by improving the relationship institution - taxpayer, taxpayer - institution by which the new requirements of the citizen are replied to in its double role of user and beneficiary.
In this respect ANAF is focusing on the compliance with two principles:
- taxpayers' owelty in relation to the tax;
- the efficiency of the budget income collection.
A.N.A.F fulfils its mission acting based on three priority guidelines:
facilitation of the voluntary compliance for the prevention of the tax fraud, by the diversification and the increase of the services quality and the insurance of certain simplified procedures.fighting against fraud by promoting a quality tax control oriented more towards the sectors with high risk of fraud;high effectiveness and efficiency in the activity of collecting the taxes, charges and social contributions, in order to guarantee the necessary budget income.3. ANAF Vision
The society in which the tax administrations have to operate is in a continuous change.
On this background, the activity of the Romanian tax administration is also in a continuous process of modernization and adaptation to the economic realities, the society expecting certain high quality and operation services.
In order to comply with these requirements, ANA proposed to become an efficient, computerized tax administration, being able to adapt to the economic and social changes.
Thus, oriented towards the externals, ANAF shall act mainly, by providing taxpayer assistance services, in rode to in crease the voluntary compliance with the statement and the payment of the taxpayers such as to increase the effectiveness and the efficiency of the income collection management.
Oriented towards the interior, ANAF intends to train permanently its employees in order to achieve the capacity to implement more "technical" programs and actions within all the institution units. It also concerned by the improvement of the conditions in which the employees develop their professional activity. The mobilization, administration, stimulation, motivation and coordination are a part of the daily activity of ANAF staff.
4. ANAF Objectives
The strategic planning is the instrument that ANAF uses for the improvement of the effectiveness and the efficiency of all its structures by setting out objectives as a system to monitor the performance:
the performance of the general budget income consolidate from taxes, charges, social contributions and from any other amounts due to the state budget, by improving continuously the level of voluntary compliance of the taxpayers;unitary application of the tax legislation provisions;the provision of certain information and assistance services to the taxpayers, in order to understand and apply correctly the tax legislation;the constant increase of the efficiency of the budget income collection;the training of competent and motivated human resources;the guarantee of the taxpayer's trust in the integrity and impartiality of the tax administration;the prevention and fight against the tax evasion and fraud;the defence of the tax and financial interests of the European UnionAll these are performed by the support and the development of information and communication technologies.
