Research on the Scene – Evidence as Part of the Fiscal Procedure

Regarding the evidence means which can be administered in the fiscal procedure, according to the disposition of the art. 49 from Fiscal procedure Code, for determining the real fiscal situation, the fiscal body, in the conditions of the law, uses evidence means, being able to: request information, of any kind, from tax payers and other persons, to request expertise, to use documents and realize researches on the scene. In the fiscal procedure, the research on the scene can be defined as being an examination procedure made up of the analyze and examination by the fiscal body of the taxpayer’s fiscal situation, physical or juridical person, realizing ascertainment in fiscal interest to establish the real status of the fiscal situation. The action of the research on the scene, realized to determine the real fiscal situation does not represent a fiscal inspection action. The responsibility of the evidence, according to provisions of the art. 65 from fiscal procedure code is due to the taxpayer having the liability to prove documents and actions which have been at the basis of their statements and of any other requests addressed to the fiscal organ. Also, the fiscal organ has the responsibility to motivate the decision of taxation based on evidences and own ascertainment. The research on the scene is an important evidence means in the fiscal procedure, with which would be established the fiscal situation, alongside the other evidence means, being thus established and received, in a correct manner, the taxes and levies due by taxpayers.