On Mar. 6, ROM ANAF informed of submission of form F3000.
ROM ANAF informed of declaration of data re financial accounts of non-residents.
Main Points
The declaration of information re the financial accounts of non-resident taxpayers is carried out by submitting to ROM ANAF the F3000 form by remote transmission.
By May 15 inclusive of the current calendar year for the data related to the previous calendar year, under art 62, para (7) of Law 207/2015 on the Fiscal Procedure Code.
Available on the ROM ANAF portal is a section dedicated to the automatic exchange of information in the field of direct taxes and the FATCA Agreement, FAQ and guides.
To facilitate voluntary compliance with the obligations set up for financial institutions.
Control actions are to be initiated by inspectors from the General Directorate of Fiscal Information, regarding both compliance with the legal reporting deadline and the correctness of all information required to be transmitted through the F3000 form.
