The Submission of Fiscal Declarations by Electronic Means of Transmission at Distance

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The Submission of Fiscal Declarations by Electronic Means of Transmission at Distance

Author Info

Antonescu, Mihai
Antonescu, Ligia

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Mihail Antonescu

Abstract

The unprecedented development of information technology in the past few years has made possible the transmission of information, inclusively fiscal information, by electronic means of transmission at distance. Tax payers can use the method of submission of fiscal declarations by electronic means of transmission at distance as alternative method of deposition of fiscal declarations. The date of deposition of a fiscal declaration is the date of its registration on the site of the Ministry of Economy and Finances, A.N.A.F. portal. The declaration submitted by electronic means is presumed to be signed by the person authorized to sign fiscal declarations, whose signature was attached to the declaration, according to the used digital certificate. The issue of simple and qualified certificates is done by the suppliers of services of certification administered by the National Authority for the Settlement in Communications and Information Technology. The period of validity of a certificate is of maximum 1 year from the date of communication by the client. In case of renewal of a qualified certificate there is issued a new certificate with the same identification and checking data of the electronic signature, as the other validity data. For the submission of fiscal declarations by electronic means of transmission at distance, tax payers should use the service “Depose on-line declarations” existing on the MMSF site, on A.N.A.F. portal.

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Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 10880.

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Date of creation: 15 Sep 2008
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Handle: RePEc:pra:mprapa:10880

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Find related papers by JEL classification:
H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

This paper has been announced in the following NEP Reports:

NEP-ALL-2008-10-07 (All new papers)
NEP-ICT-2008-10-07 (Information & Communication Technologies)

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This page was last updated on 2009-12-6.

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