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The labor inspectors are entitled permanently and without notice to free access in the premises of any employer and any job held by individuals or legal entities, in accordance with Article 19, paragraph a) of Law 108/1999 regarding the organization of Labor Inspection.
The individuals or the legal persons who are the subject of the ITM control are required to provide to the labor inspectors documents and information requested by them, necessary for monitoring or researching the event, in accordance with art. 21 of Law 108/1999 republished.
The fiscal authority has the obligation to notify the employer about the inspection by sending him a notice of labor inspection. After receiving this notice, the taxpayer may apply a request of delay, only once, for valid reasons, delaying the start date of the inspection, according to art. 101, paragraph 2 of O.G. No. 92/2003 with subsequent amendments.
Possible reasons for legitim postponement of the ITM control: