Ordonanţă pentru modificarea şi completarea Ordonanţei Guvernului nr.92/2003 privind codul de procedură fiscală

This government ordinance updates the Romanian Fiscal Procedure Code. It aims to refine the rules governing how taxes are administered, collected, and contested, ensuring the legal framework for tax procedures remains current and efficient. This change primarily affects taxpayers in Romania and the national tax authorities by modifying the legal processes for fiscal audits, appeals, and tax compliance.