Considering the provisions of Article 7, Para 1 and Article 109^1 of the Government Ordinance no.92/2003 on the Code of Fiscal Procedure, as republished, with subsequent amendments and addendum, according to the provisions of Article 52 Para 1 of the Application procedure for indirect methods for determining the adjusted tax basis, approved by the Government Decision no.248/2011, with subsequent amendments and addendum, and of Article 10 Para 4 of the Government Decision no.34/2009 on the organisation and the operation of the Ministry of Public Finance, with subsequent amendments and addendum, the Ministry of Public Finance has published, in the OFFICIAL JOURNAL NO.270 of April 11, 2014, the Order no.544 for the approval of the Charter of Rights and Obligations of the Individual Subject to a Tax Inspection.
