The National Tax Administration Authority (ANAF) initiated a series of tax inspections, including in theatres, after finding that a number of individuals paid on royalty contracts were, in fact, engaged in tax-dependent activities, which would presuppose the payment of social contributions, Mediafax reports. The tax inspectors are investigating individuals who declared incomes above the level which presupposes the taxpayers’ registration for the payment of VAT, of RON 119,000. Database analyses indicated there are cases in which, although they collected incomes above the said threshold, taxpayers have failed to apply for registration as VAT-payers. For this reason, ANAF initiated investigations into the activity of individuals in this situation. ANAF announced, in a press release, that legal provisions regarding the payment of VAT by taxpayers collecting incomes above a certain threshold are applicable as of January 1, 2004, so that comments to the effect that “the Authority collects VAT retroactively” ignore the pieces of legislation in force and the citizens’ obligation to abide by these legal provisions.