{"id":7158,"date":"2026-07-16T11:21:11","date_gmt":"2026-07-16T11:21:11","guid":{"rendered":"https:\/\/avocatbucuresti.ro\/?p=7158"},"modified":"2026-10-31T14:58:01","modified_gmt":"2026-10-31T14:58:01","slug":"challenge-of-the-decision-imposing-the-penalty-terms-and-essential-evidence","status":"publish","type":"post","link":"https:\/\/avocatbucuresti.ro\/en\/contestatia-deciziei-de-impunere-anaf-termene-si-probe-esentiale\/","title":{"rendered":"Appeals against the decision imposing the tax by ANAF: deadlines and evidence"},"content":{"rendered":"

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.<\/p>\n

What act is being challenged<\/h2>\n

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.<\/p>\n

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.<\/p>\n

Deadline for submission: 45 days or, in a special case, three months<\/h2>\n

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) \u2014 the possibility of contesting the act, the deadline and the tax authority to which the appeal is filed \u2014 the appeal may be filed within three months of the notification, according to Article 270, paragraph (4).<\/p>\n

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.<\/p>\n

What the appeal must contain<\/h2>\n

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.<\/p>\n