Within the scope of the legislative authorization mentioned in article 170 of Law 64B/2011 (Approval of the State Budget for 2012), electronic means of summons and notification of companies and other legal persons is established, through an electronic mailbox.
In this regard, the Tax Administration has been sending the relevant communications to the taxpayers covered by the measure.
Registration is fully carried out on the finance portal, with an email address, telephone number and the name of a manager or responsible person being mandatory.
In practice, this means that all notifications and summons are carried out in this way, with the taxpayer being notified of the tax fact on the date the message is received at the e-mail address indicated on the portal.
It also means that the responsibility for triggering the procedures contained in the notification is, under any circumstances, the sole responsibility of the responsible person designated on the portal.