If you received a tax assessment decision or another administrative tax act, immediately check which act was communicated, the date of communication, and the appeal procedure indicated. The usual deadline for tax appeal is 45 days from the communication of the act, but the Fiscal Procedure Code also provides for a situation where the deadline is three months.

What act is being challenged

The administrative appeal is filed against the administrative fiscal act that produces legal effects: for example, the imposition decision or an act similar to it. The fiscal inspection report forms the basis of the decision, but as a rule, the contested act is the decision issued following the inspection; the findings of the report are challenged by the reasons formulated against the fiscal act.

It precisely identifies the issuer, the number and date of the document, the tax obligations and the period to which it refers. It does not assume that any document received from the ANAF is, in itself, the tax administrative document that can be challenged.

Deadline for submission: 45 days or, in a special case, three months

According to Article 270 of the Tax Procedure Code, the appeal is usually filed within 45 days of the date of the notification of the act, with the penalty of disqualification. If the act does not include the elements indicated in Article 46, paragraph (2), letter (i) — the possibility of contesting the act, the deadline and the tax authority to which the appeal is filed — the appeal may be filed within three months of the notification, according to Article 270, paragraph (4).

Check the envelope, the receipt of receipt, the electronic communication and any record in the Virtual Private Space. Calculate the deadline for the actual act and keep the proof of filing the appeal. If there are any ambiguities regarding the communication or calculation of the deadline, treat the situation as urgent and request an individual analysis.

What the appeal must contain

State the factual and legal reasons why you consider the act to be illegal or unjustified. Specify precisely what findings of the tax authority you are contesting, what obligations and periods are affected, and what result you are seeking, within the limits of the challenged act. Attach the act, the relevant documents, and proof of the date of the communication, if available. The tax base and the tax claim established by the imposition decision are contested together. If you are contesting amounts, specify the total amount in dispute and individualize it by categories of tax claims and accessories.

  • compare each tax adjustment with the relevant accounting and commercial documents;
  • explains the link between the entries, the operations analyzed, and the findings in the report;
  • highlights any calculation errors, periods, tax bases or interpretation of the rules;
  • attach a timeline and an description of the documents to facilitate verification.

Contracts, invoices, transport documents, accounting records, correspondence, and expert opinions may be relevant, depending on the tax issue. There is no universal list of evidence suitable for all objections; each entry must be linked to the specific reason invoked. New evidence may also be submitted in the administrative procedure. You can request oral support for the objection within a maximum of 30 days from its registration.

The right to be heard

The fiscal procedural code generally recognizes the taxpayer’s right to express their point of view before a decision is issued. The law also provides for exceptions. The absence of an interview does not automatically mean that the act is null and void: check whether the exceptions apply and invoke the procedural reason in the appeal, explaining the concrete effect on the defense.

The appeal does not automatically suspend enforcement

The filing of the administrative appeal does not suspend, per se, the execution of the tax act. Suspension can be requested separately from the court under the Administrative Contention Law, including with the deposit of the bond provided for in Article 278 of the Fiscal Procedure Code. If the court orders suspension pursuant to Article 14 of Law no. 554/2004, the action for annulment must be filed within a maximum of 60 days from the communication of the decision to resolve the appeal; otherwise, the suspension ceases de jure. Analyze the option quickly, especially if there is a risk of the enforcement proceeding starting.

What comes after the appeal

The competent body verifies the factual and legal reasons and the submitted evidence, then communicates a decision. The decision on resolution and the tax document can be appealed in the administrative and fiscal litigation court in accordance with Article 281, paragraph (2) of the Fiscal Procedure Code and the applicable deadlines. If the appeal is not resolved within six months, the taxpayer may appeal the act to the court, excluding the periods of suspension of the administrative procedure. It verifies the specific time frame from the communication of the decision and follows the indicated path of appeal.

Official sources

For support in analyzing a taxation decision, evidence, and the appeal process, you can consult Legal services or request an individual analysis of the documents.

The deadlines, the actionable act, and the strategy depend on the documents and communications in each case. This guide is informative and does not replace the analysis of the specific act.