The National Agency for Fiscal Administration (ANAF) is asking me to pay an incorrect amount or an amount already paid
Learn how to check a tax debt, request correction of a payment error, ask for a refund or challenge an act, and what to do if you are subject to attachment (poprire).
We help you choose the institution and prepare the text. We do not send anything on your behalf.
Check your safety and choose the appropriate procedure
Is anyone in immediate danger now?
- Yes
- No
Was the document issued by an office of the National Agency for Fiscal Administration (ANAF)?
- Yes
- No, it was issued for local taxes or charges
- No, it was issued by another institution
- I do not know
What is your situation?
- I have received a formal demand for payment (somație) or other enforcement documents, or I am subject to attachment
- I have both the tax decision and enforcement documents
- I have the act establishing the obligation
- I have the decision on the challenge
- I want to check the payment, the records or the refund
- I cannot identify the document
- Get to safety and call 112 if there is an immediate danger. Completing tax documents can wait until you have requested assistance.
- Identify the local tax authority named on the act, for example the local taxes and charges directorate. Check the procedure and time limit for challenging the act you received; do not automatically send the document to the National Agency for Fiscal Administration (ANAF).
- Identify the act, the issuer and the stated procedure for challenging it. This guide does not automatically determine the procedure applicable to documents from other institutions.
- Ask for a copy of the act and proof of service, or your own tax statement. If you have already become aware of enforcement, also check the time limit for a challenge to enforcement immediately; identifying the documents does not stop this time limit from running.
- Check immediately whether you can submit a challenge to enforcement, usually within 15 days of the date on which you became aware of the situation you are challenging. The form here helps you prepare requests to the tax authority; prepare the application to the court separately.
- Keep track of the challenge to the tax act and the challenge to enforcement separately. Different time limits may run simultaneously, starting from different events. A request for correction or a refund does not replace these challenges.
- If you are challenging how the obligation was established, check the time limit of 45 days from service and prepare a reasoned challenge. Separate requests are available for an unrecorded payment or a clerical error (eroare materială), but they do not exempt you from meeting the time limit for submitting a challenge.
- Check whether you can challenge the decision on the challenge, together with the tax act, before the competent court. Note the date of service and check the position regarding any suspension of enforcement separately.
- Choose between checking the records, correcting a clerical error, correcting the payment document and requesting a refund. If enforcement is also taking place, keep track of the time limit for submitting a challenge to enforcement separately.
112 emergency service
Emergency telephone number. Do not use it as a registry for a petition submitted under Government Ordinance No. 27/2002.
The single emergency telephone number available in Romania. It is not intended for submitting an administrative petition.
Tell the operator the location, landmarks and nature of the emergency, and answer their questions. Do not fill in the petition form first.
At all times, 24 hours a day, 7 days a week.
Official source (opens in a new tab)Read the essential conditions
A petition is a request, complaint, report or proposal submitted in writing or by email – Article 2 of Government Ordinance No. 27/2002.
You may submit petitions on your own behalf; lawfully constituted organisations may submit petitions on behalf of the groups they represent – Article 1 of Government Ordinance No. 27/2002.
Provide the petitioner’s identification details and the address for the response. Anonymous petitions and petitions without identification details are closed without further action, subject to the specific exception for those concerning harassment on grounds of sex or psychological harassment (hărțuire morală) – Article 7 of Government Ordinance No. 27/2002.
An authority that is not responsible for handling the petition must forward it to the competent authority within 5 days of registration and notify you – Article 6¹ of Government Ordinance No. 27/2002.
The response must be communicated within 30 days of registration of the petition. After forwarding, the period runs from registration with the competent authority – Article 8 of Government Ordinance No. 27/2002.
For more detailed enquiries, the head of the public authority or institution may extend the period by no more than 15 days or, in the energy and natural gas sector, by no more than 30 days, provided that you are notified in advance – Article 9 of Government Ordinance No. 27/2002.
Petitions from the same person about the same issue are dealt with together; a new petition with the same content received after the response has been sent is closed without further action as provided by law – Article 10 of Government Ordinance No. 27/2002.
The response must state the legal basis for the outcome – Article 13 of Government Ordinance No. 27/2002.
Identify the location and responsibilities for the situation reported
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Who is responsible for what
Here you can find contact details for local or county institutions and, where applicable, for a national institution marked ‘National alternative’. Use the explanations in the guide to choose the right recipient for your problem. You send the report; the Foundation does not send anything on your behalf.
Address the request to the tax authority administering your obligations. You can ask for a statement of tax claims and an explanation of how they have been discharged by your payments, under Article 153 and Article 165(9) of the Code of Tax Procedure.
- Tax authority administering your tax obligations
Ask the issuer to correct the drafting error, omission or incorrect entry. Article 53 of the Code of Tax Procedure does not allow this request to be used as a substitute for challenging the substance of the act.
- Tax authority that issued the act
Identify the competent authority from the payment documents. If the amount reached a budget account administered by another tax authority, submit the request to the authority at which that account was credited, under Article 164(7)(b) of the Code of Tax Procedure.
- Tax authority responsible for correcting the error in the payment document
Submit the challenge to the tax authority that issued the act, under Article 269(4) of the Code of Tax Procedure. For acts issued by the central tax authority, the specialist department of the Ministry of Finance determines the challenge; this responsibility does not change where it must be submitted.
- Tax authority that issued the act
Ask the competent tax authority to refund amounts paid or collected without being due. Article 168 of the Code of Tax Procedure distinguishes between refunds on request, refunds on the authority’s own initiative of excess amounts collected through attachment, and situations where set-off (compensare) takes place first.
- Tax authority administering your tax obligations
Ask the authority carrying out enforcement to check whether the obligations have been discharged in full or whether another legal ground for ending enforcement exists, and to lift the measures under Article 234 of the Code of Tax Procedure.
- Tax authority carrying out enforcement
Enforcement acts are subject to a separate challenge addressed to the competent court, usually within 15 days of the date on which you became aware of those acts. A request sent to the tax authority to check a payment or lift an attachment does not replace this challenge.
- Tax authority carrying out enforcement
- Court with jurisdiction over the challenge to enforcement
To challenge the decision on the challenge and the tax act, identify the competent administrative and tax court on the basis of the subject matter, value and domicile. For tax disputes involving up to 3.000.000 lei, jurisdiction usually lies with the tribunal; above that amount, it lies with the court of appeal, under Article 10 of Law No. 554/2004.
- Competent administrative and tax court
Tax authority administering your tax obligations
Check the competent institution’s contact details on its official page.
Identify the office administering your obligation by consulting your tax documents, ‘Spațiul Privat Virtual’ (the online tax account service) and the official list of contact details for offices of the National Agency for Fiscal Administration (ANAF). For information about your own tax position, use the electronic service after signing in or submit the request to the competent registry.
Prepare the text without the recipient’s email address
You can find contact details for your county or București on the official page:
National Agency for Fiscal Administration (ANAF) – offices administering tax obligations (opens in a new tab)Names, addresses, telephone numbers and localities covered.
Confirm which office administers the relevant obligation; your current domicile alone does not resolve every situation.
Tax authority that issued the act
Check the competent institution’s contact details on its official page.
Read the office’s name in the heading of the act and the information on submitting a challenge. Confirm the office’s address and the registry’s contact details in the official list of contact details for offices of the National Agency for Fiscal Administration (ANAF). Choose the institution by the issuer’s name on the act, rather than solely by the county where you live.
Prepare the text without the recipient’s email address
You can find contact details for your county or București on the official page:
National Agency for Fiscal Administration (ANAF) – territorial tax offices (opens in a new tab)Names, office addresses, telephone numbers, localities covered and links to the assistance form.
Identify the issuing authority from the act. The email assistance links in the official list lead to the public form. For a challenge, check the address, the accepted method of submission and the registry’s opening hours with the issuing authority.
Tax authority responsible for correcting the error in the payment document
Check the competent institution’s contact details on its official page.
Check the payment document and the budget account into which the amount was paid. If the payment was received by another tax authority, address the request to the authority at which the budget account was credited in error. Ask for the tax authority to be identified from the payment document and confirm its details in the official list of contact details for offices of the National Agency for Fiscal Administration (ANAF).
Prepare the text without the recipient’s email address
You can find contact details for your county or București on the official page:
National Agency for Fiscal Administration (ANAF) – offices responsible for correcting payments (opens in a new tab)Addresses and telephone numbers for identifying the competent office.
Check the payment document and the authority at which the incorrect budget account was credited.
Tax authority carrying out enforcement
Check the competent institution’s contact details on its official page.
Identify the office and department named in the formal demand for payment, enforceable instrument or attachment notice. If you only learnt about the attachment from the bank, ask for the details of the institution that imposed it and the reference of the act. Confirm the address for submissions with the identified office.
Prepare the text without the recipient’s email address
You can find contact details for your county or București on the official page:
National Agency for Fiscal Administration (ANAF) – territorial enforcement authorities (opens in a new tab)Names, addresses and telephone numbers of tax offices.
Identify the office from the enforcement documents or the details confirmed by the bank. Check with this office which department handles enforcement and where you can submit documents to it.
Court with jurisdiction over the challenge to enforcement
Check the competent institution’s contact details on its official page.
Identify the court with jurisdiction over enforcement from the documents. This is usually the district court for the debtor’s domicile on the date the matter was referred to the enforcement authority, but there may be exceptions. Confirm the registry’s address and the conditions for filing with the identified court.
Prepare the text without the recipient’s email address
Competent administrative and tax court
Check the competent institution’s contact details on its official page.
To challenge the decision on the challenge and the tax act, check the subject matter and value of the dispute and your domicile. Jurisdiction usually lies with the tribunal for tax disputes involving up to 3.000.000 lei, and with the court of appeal above that amount. Confirm the court registry’s contact details before filing.
Prepare the text without the recipient’s email address
Choose how to proceed
Rapid response
- If anyone is in immediate danger, request the necessary assistance before completing documents.
- Check whether the document comes from the National Agency for Fiscal Administration (ANAF). Access ‘Spațiul Privat Virtual’ (the online tax account service) from the official website, without using a payment link received in a suspicious message.
- Open all relevant documents: the tax assessment decision, formal demand for payment, enforceable instrument and attachment notice, if any. Note the date of service of each separately.
- For an electronic tax administrative act (act administrativ fiscal), the date of service is the date on which it is made available in the electronic system, under Article 47(15) of the Code of Tax Procedure. Opening the message later does not automatically postpone the date from which the time limit runs.
- If you are subject to attachment, ask the bank for the enforcement authority’s identifying details, the attachment reference number and a statement of the amounts frozen or already transferred. Also notify the tax authority, enclosing the relevant evidence.
- If your salary, pension or income intended for a specific purpose is affected, identify the source of the amounts and immediately report the problem to the bank and the tax authority. The limits on enforcement against salaries and pensions are not the same as the protection for benefits that cannot be subject to enforcement.
- A call for assistance, a request for clarification or waiting for a correction does not exempt you from meeting the time limit for submitting a tax challenge or a challenge to enforcement.
The written document
- The templates are intended for an individual acting on their own behalf. Identify the act, the obligation and the competent institution before submission. If a representative acts on your behalf, the document and proof of representation must be adapted.
- For information about your own tax position, ask for access to the records and an explanation of how the obligations have been discharged, under Article 153 and Article 165(9) of the Code of Tax Procedure. This personal information is not requested through the procedure under Law No. 544/2001.
- Ask for a clerical error to be corrected only for the errors covered by Article 53 of the Code of Tax Procedure. You may make the request at any time, but it does not replace challenging how the debt was established.
- For an error in the payment document, specify the original document, the total amount paid, the payment date, the instruments establishing tax claims (titluri de creanță), the error and the correction requested. Enclose evidence of the account being debited and of the payment. For an incorrect tax identification code, the request must be made by the person who made the payment.
- If you are challenging how the debt was established, submit a signed challenge setting out the factual and legal grounds, identifying the act and detailing the amounts challenged. The usual time limit is 45 days from service. The three-month time limit applies only in the special situation covered by Article 270(4) of the Code of Tax Procedure.
- Submit the challenge to the issuing tax authority. If you are acting as an individual and are not subject to a specific obligation to communicate electronically, you can submit the document at the registry or send it by registered post with acknowledgement of receipt. For electronic submission, check the procedure and signature requirements. Before using the public assistance form for a challenge, confirm with the tax authority whether this method of submission is permitted.
- If the obligation relates to self-employment or a liberal profession, check the obligation to communicate electronically and the special rules in Article 79(1¹)–(1³) of the Code of Tax Procedure. Do not automatically assume that you can submit paper documents.
- For amounts paid or collected without being due, request a refund. Arrears are set off before a refund is made, under the conditions laid down by law. Any amount collected through attachment in excess of the claims for which it was imposed is refunded on the authority’s own initiative within no more than five working days of collection.
- If the debt being enforced has been discharged in full, including ancillary liabilities (obligații accesorii) and enforcement costs, ask for a check that enforcement has ended and for the bank to be notified of the measures. The two-day time limit runs from the end of enforcement and concerns drawing up the decision lifting the measures; it does not guarantee that the account will be unfrozen within that period.
- A challenge to enforcement is addressed to the competent court, usually within 15 days of the date on which you became aware of the situation you are challenging, under Article 261 of the Code of Tax Procedure. It does not replace a challenge to the tax assessment decision. Prepare the enforcement documents and proof of service and payments. Specify the particular measure you are asking the court to order.
- An administrative challenge does not suspend enforcement. Court-ordered suspension has its own conditions, including those concerning security (cauțiune). Separately, Article 233(2) of the Code of Tax Procedure provides for suspension where, after enforcement has begun, a request for a refund or reimbursement is submitted for an amount at least equal to the claim being enforced. This rule does not guarantee the release of amounts already frozen.
- After receiving the formal demand for payment, you can also consider notifying the tax authority of your intention to enter mediation, within the 15-day time limit laid down in Article 230 and Article 230¹ of the Code of Tax Procedure. Mediation may clarify the amount of the debt, but it does not replace challenges or extend their time limits.
Prepare the document
Prepare the text. Provide only the necessary details. Check and edit the resulting text.
Do not enter your personal numeric code, the series and number of your identity document, other personal identification codes or numbers, or the IBAN of a bank account here, except in fields where the guide expressly asks for them. If they are required and there is no such field, add these codes or numbers to the copy you will send to the institution. Do not enter passwords or bank card details.
First answer the safety questions and identify the responsibilities.
Romanian letter — copy or send this text
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The report has not been sent. Attach the evidence in the application you use to send the report.
Letter templates
Checking tax account records or correcting an error
Request
For an individual submitting the request on their own behalf. Choose a single option: tax account records, a clerical error in the act or an error in the payment document. Prepare separate requests for different problems. The payment option requires all the details and annexes specified by the applicable procedure.
- Recipient institution
- For the records, specify the authority administering the obligation; for a clerical error, the issuer; for a payment document, the authority responsible according to where the payment was received.
- Applicant’s identification details
- Enter your surname, given name and tax domicile (domiciliu fiscal). For your personal numeric code or tax identification number, write ‘[Enter your personal numeric code or tax identification number on the copy sent to the institution]’ in the generator and add the code only to that copy.
- Acts, obligations and payment documents
- Specify the number and date of the act, the type of obligation and the period. To correct an error in the payment document, you need the number and date of each instrument establishing a tax claim, the number and date of the original payment document, the total amount paid and the payment date.
- The situation and the error identified
- Describe the facts in chronological order. For the incorrect payment, state who paid and identify the evidence that the account was debited and the amount was received in a public budget account (cont bugetar). For the account or tax identification code used in error, write ‘[Enter the account or tax identification code used in error on the copy sent to the institution]’ in the generator and add these details only to that copy.
- What you want checked or corrected
- Specify exactly which records you are requesting, the correct entry or how the treatment of the payment should be adjusted. Challenging the substance of the debt requires the separate challenge template.
- Documents attached
- To correct the payment document: the payment document, the corresponding account statement, the instruments establishing tax claims and other relevant evidence. For the other options, list the documents available.
- Address for communications
- Provide the postal address or the method of electronic communication available under the law. Merely providing an ordinary email address does not mean that the requirements for tax communications have been met.
- Name of the person signing
- Enter the applicant’s surname and given name.
- Date drafted
- The date of drafting is not automatically the date of submission.
Under Article 153(1)–(2) and Article 165(9) of the Code of Tax Procedure, I request access to the information in my tax account records and an explanation of how the obligations have been discharged by the payments specified.
Romanian model — copy or send this text
Cerere privind evidența fiscală sau corectarea unei erori – [Actele, obligațiile și documentele de plată]
Către: [Instituția destinatară]
Solicitant: [Datele de identificare ale solicitantului]
Formulez prezenta cerere în legătură cu următoarele acte, obligații sau plăți:
[Actele, obligațiile și documentele de plată]
Situația de fapt și eroarea ori neconcordanța identificată:
[Situația și eroarea identificată]
Corectarea sau clarificarea solicitată:
[Ce ceri să fie verificat sau corectat]
În temeiul art. 153 alin. (1)–(2) și art. 165 alin. (9) din Codul de procedură fiscală, solicit acces la informațiile din evidența fiscală care mă privește și comunicarea modului în care au fost stinse obligațiile prin plățile indicate.
Vă rog să îmi comunicați rezultatul verificărilor, modul de reflectare a plății în evidența fiscală, dacă este cazul, și actul emis pentru soluționarea cererii, cu indicarea temeiului legal. Solicit comunicarea numărului și a datei înregistrării.
Documente anexate:
[Documentele anexate]
Adresa pentru comunicări: [Adresa pentru comunicări]
[Numele persoanei care semnează]
Data redactării: [Data redactării]English reading aid — do not send this text
Request concerning tax account records or correction of an error – [Acts, obligations and payment documents]
To: [Recipient institution]
Applicant: [Applicant’s identification details]
I submit this request in connection with the following acts, obligations or payments:
[Acts, obligations and payment documents]
The facts and the error or discrepancy identified:
[The situation and the error identified]
Correction or clarification requested:
[What you want checked or corrected]
Under Article 153(1)–(2) and Article 165(9) of the Code of Tax Procedure, I request access to the information in my tax account records and an explanation of how the obligations have been discharged by the payments specified.
Please provide the results of the checks, details of how the payment is reflected in the tax account records, where applicable, and the act issued on determination of the request, stating the legal basis. I request the registration number and date.
Documents enclosed:
[Documents attached]
Address for communications: [Address for communications]
[Name of the person signing]
Date drafted: [Date drafted]I request correction of the clerical error described, under Article 53 of the Code of Tax Procedure. This request concerns the incorrect entry identified and does not replace the procedure for challenging the substance of the act.
Romanian model — copy or send this text
Cerere privind evidența fiscală sau corectarea unei erori – [Actele, obligațiile și documentele de plată]
Către: [Instituția destinatară]
Solicitant: [Datele de identificare ale solicitantului]
Formulez prezenta cerere în legătură cu următoarele acte, obligații sau plăți:
[Actele, obligațiile și documentele de plată]
Situația de fapt și eroarea ori neconcordanța identificată:
[Situația și eroarea identificată]
Corectarea sau clarificarea solicitată:
[Ce ceri să fie verificat sau corectat]
Solicit îndreptarea erorii materiale descrise, în condițiile art. 53 din Codul de procedură fiscală. Cererea privește mențiunea eronată identificată, fără a înlocui procedura de contestare a fondului actului.
Vă rog să îmi comunicați rezultatul verificărilor, modul de reflectare a plății în evidența fiscală, dacă este cazul, și actul emis pentru soluționarea cererii, cu indicarea temeiului legal. Solicit comunicarea numărului și a datei înregistrării.
Documente anexate:
[Documentele anexate]
Adresa pentru comunicări: [Adresa pentru comunicări]
[Numele persoanei care semnează]
Data redactării: [Data redactării]English reading aid — do not send this text
Request concerning tax account records or correction of an error – [Acts, obligations and payment documents]
To: [Recipient institution]
Applicant: [Applicant’s identification details]
I submit this request in connection with the following acts, obligations or payments:
[Acts, obligations and payment documents]
The facts and the error or discrepancy identified:
[The situation and the error identified]
Correction or clarification requested:
[What you want checked or corrected]
I request correction of the clerical error described, under Article 53 of the Code of Tax Procedure. This request concerns the incorrect entry identified and does not replace the procedure for challenging the substance of the act.
Please provide the results of the checks, details of how the payment is reflected in the tax account records, where applicable, and the act issued on determination of the request, stating the legal basis. I request the registration number and date.
Documents enclosed:
[Documents attached]
Address for communications: [Address for communications]
[Name of the person signing]
Date drafted: [Date drafted]I request correction of the error in the payment document and adjustment of the treatment of the payment as specified, with the effects of the original payment date preserved under Article 164 of the Code of Tax Procedure. I enclose the documents specified in Article 2 of the Procedure approved by Order of the Minister of Public Finance No. 164/2017.
Romanian model — copy or send this text
Cerere privind evidența fiscală sau corectarea unei erori – [Actele, obligațiile și documentele de plată]
Către: [Instituția destinatară]
Solicitant: [Datele de identificare ale solicitantului]
Formulez prezenta cerere în legătură cu următoarele acte, obligații sau plăți:
[Actele, obligațiile și documentele de plată]
Situația de fapt și eroarea ori neconcordanța identificată:
[Situația și eroarea identificată]
Corectarea sau clarificarea solicitată:
[Ce ceri să fie verificat sau corectat]
Solicit îndreptarea erorii din documentul de plată și reconsiderarea plății în modalitatea indicată, cu păstrarea efectelor datei plății inițiale în condițiile art. 164 din Codul de procedură fiscală. Anexez documentele prevăzute de art. 2 din Procedura aprobată prin Ordinul ministrului finanțelor publice nr. 164/2017.
Vă rog să îmi comunicați rezultatul verificărilor, modul de reflectare a plății în evidența fiscală, dacă este cazul, și actul emis pentru soluționarea cererii, cu indicarea temeiului legal. Solicit comunicarea numărului și a datei înregistrării.
Documente anexate:
[Documentele anexate]
Adresa pentru comunicări: [Adresa pentru comunicări]
[Numele persoanei care semnează]
Data redactării: [Data redactării]English reading aid — do not send this text
Request concerning tax account records or correction of an error – [Acts, obligations and payment documents]
To: [Recipient institution]
Applicant: [Applicant’s identification details]
I submit this request in connection with the following acts, obligations or payments:
[Acts, obligations and payment documents]
The facts and the error or discrepancy identified:
[The situation and the error identified]
Correction or clarification requested:
[What you want checked or corrected]
I request correction of the error in the payment document and adjustment of the treatment of the payment as specified, with the effects of the original payment date preserved under Article 164 of the Code of Tax Procedure. I enclose the documents specified in Article 2 of the Procedure approved by Order of the Minister of Public Finance No. 164/2017.
Please provide the results of the checks, details of how the payment is reflected in the tax account records, where applicable, and the act issued on determination of the request, stating the legal basis. I request the registration number and date.
Documents enclosed:
[Documents attached]
Address for communications: [Address for communications]
[Name of the person signing]
Date drafted: [Date drafted]Sign the document submitted on paper. For electronic submission, follow the applicable procedure and signature requirements. The form does not send the document or apply an electronic signature.
Challenge to the tax administrative act
Challenge
For an individual challenging an identified tax administrative act on their own behalf. This template is not a challenge to enforcement. Set out the factual and legal grounds and check the time limit before submission.
- Issuing tax authority
- Copy the issuer’s name from the act. Submit the challenge to the issuer.
- Identification details of the person bringing the challenge
- Enter your surname, given name and tax domicile (domiciliu fiscal). For your personal numeric code or tax identification number, write ‘[Enter your personal numeric code or tax identification number on the copy sent to the institution]’ in the generator and add the code only to that copy.
- Act challenged
- Specify the title, number, date and issuer. Identify the act that actually establishes the obligation, rather than just a report that precedes it.
- Date and proof of service
- Specify the date and method of service of the act, and the proof of service. For an electronic act, check the date on which it was made available. If you rely on the three-month time limit, state which legally required particulars are missing.
- Amounts and measures challenged
- Specify the total amount and, separately, the amounts challenged for each tax, contribution, interest charge or penalty. State whether you are challenging the act in full or in part.
- Factual grounds
- Explain the specific error and link each assertion to the documents available.
- Legal grounds
- Explain why the establishment of the obligation or measure breaches the applicable rules. The procedural rules for a challenge do not replace the substantive grounds for the challenge. Do not invent article references; seek assistance if you cannot identify the legal grounds.
- Outcome requested
- Specify annulment in full or in part, the amount concerned or another permitted outcome, linking it to the grounds set out.
- Evidence and annexes
- List the act, proof of service, evidence of payments, returns and other documents relied on.
- Address for communications
- Specify the address and lawful method by which you can receive communications.
- Name of the person signing
- Enter the surname and given name of the person bringing the challenge.
- Date drafted
- Keep proof of the date of submission separately.
I challenge how the obligations or measures specified above were established, on the factual and legal grounds set out.
Romanian model — copy or send this text
Contestație împotriva actului administrativ fiscal: [Actul contestat]
Către: [Organul fiscal emitent]
Contestator: [Datele de identificare ale contestatorului]
În temeiul art. 268–270 din Codul de procedură fiscală, formulez contestație împotriva următorului act administrativ fiscal:
[Actul contestat]
Comunicarea actului:
[Data și dovada comunicării]
Obiectul contestației, suma totală și defalcarea pe categorii de creanțe fiscale și obligații accesorii, precum și măsurile contestate:
[Sumele și măsurile contestate]
Motivele de fapt:
[Motivele de fapt]
Motivele de drept:
[Motivele de drept]
Contest modul de stabilire a obligațiilor sau măsurilor individualizate mai sus, pentru motivele de fapt și de drept expuse.
Solicit admiterea contestației și următoarea soluție asupra actului, în limitele obiectului precizat:
[Soluția cerută]
Dovezile pe care îmi întemeiez contestația și documentele anexate:
[Dovezile și anexele]
Vă rog să îmi comunicați numărul și data înregistrării și să înaintați contestația structurii competente pentru soluționare, potrivit legii.
Adresa pentru comunicări: [Adresa pentru comunicări]
[Numele persoanei care semnează]
Data redactării: [Data redactării]English reading aid — do not send this text
Challenge to the tax administrative act: [Act challenged]
To: [Issuing tax authority]
Person bringing the challenge: [Identification details of the person bringing the challenge]
Under Articles 268–270 of the Code of Tax Procedure, I submit a challenge to the following tax administrative act:
[Act challenged]
Service of the act:
[Date and proof of service]
Subject of the challenge, total amount and breakdown by categories of tax claims and ancillary liabilities (obligații accesorii), as well as the measures challenged:
[Amounts and measures challenged]
Factual grounds:
[Factual grounds]
Legal grounds:
[Legal grounds]
I challenge how the obligations or measures specified above were established, on the factual and legal grounds set out.
I request that the challenge be allowed and that the following outcome be reached in respect of the act, within the scope specified:
[Outcome requested]
Evidence on which I base my challenge and documents enclosed:
[Evidence and annexes]
Please inform me of the registration number and date and forward the challenge to the department responsible for determining it, as provided by law.
Address for communications: [Address for communications]
[Name of the person signing]
Date drafted: [Date drafted]I rely on the payments and other methods of discharge described and request an assessment of their legal effect on the challenged act, on the basis of the details and evidence presented.
Romanian model — copy or send this text
Contestație împotriva actului administrativ fiscal: [Actul contestat]
Către: [Organul fiscal emitent]
Contestator: [Datele de identificare ale contestatorului]
În temeiul art. 268–270 din Codul de procedură fiscală, formulez contestație împotriva următorului act administrativ fiscal:
[Actul contestat]
Comunicarea actului:
[Data și dovada comunicării]
Obiectul contestației, suma totală și defalcarea pe categorii de creanțe fiscale și obligații accesorii, precum și măsurile contestate:
[Sumele și măsurile contestate]
Motivele de fapt:
[Motivele de fapt]
Motivele de drept:
[Motivele de drept]
Invoc plățile și celelalte modalități de stingere descrise și solicit analizarea efectului lor juridic asupra actului contestat, potrivit datelor și dovezilor prezentate.
Solicit admiterea contestației și următoarea soluție asupra actului, în limitele obiectului precizat:
[Soluția cerută]
Dovezile pe care îmi întemeiez contestația și documentele anexate:
[Dovezile și anexele]
Vă rog să îmi comunicați numărul și data înregistrării și să înaintați contestația structurii competente pentru soluționare, potrivit legii.
Adresa pentru comunicări: [Adresa pentru comunicări]
[Numele persoanei care semnează]
Data redactării: [Data redactării]English reading aid — do not send this text
Challenge to the tax administrative act: [Act challenged]
To: [Issuing tax authority]
Person bringing the challenge: [Identification details of the person bringing the challenge]
Under Articles 268–270 of the Code of Tax Procedure, I submit a challenge to the following tax administrative act:
[Act challenged]
Service of the act:
[Date and proof of service]
Subject of the challenge, total amount and breakdown by categories of tax claims and ancillary liabilities (obligații accesorii), as well as the measures challenged:
[Amounts and measures challenged]
Factual grounds:
[Factual grounds]
Legal grounds:
[Legal grounds]
I rely on the payments and other methods of discharge described and request an assessment of their legal effect on the challenged act, on the basis of the details and evidence presented.
I request that the challenge be allowed and that the following outcome be reached in respect of the act, within the scope specified:
[Outcome requested]
Evidence on which I base my challenge and documents enclosed:
[Evidence and annexes]
Please inform me of the registration number and date and forward the challenge to the department responsible for determining it, as provided by law.
Address for communications: [Address for communications]
[Name of the person signing]
Date drafted: [Date drafted]The challenge must be signed. The name entered in the form does not replace a signature. Check the form accepted for electronic submission and keep proof that you submitted it within the time limit. The administrative challenge does not suspend enforcement.
Refund of amounts paid or collected without being due
Request
For amounts already paid or collected, not amounts merely frozen in an account. Choose the option supported by the documents. The option concerning protected income is limited to the situations provided for in Article 168(12) of the Code of Tax Procedure. Use the option concerning suspension only after checking the conditions in Article 233(2) of the same code.
- Competent tax authority
- For a standard refund, identify the authority administering the obligation. For excess amounts collected through attachment (poprire), also identify the enforcement authority.
- Applicant’s identification details
- Enter your surname, given name and tax domicile (domiciliu fiscal). For your personal numeric code or tax identification number, write ‘[Enter your personal numeric code or tax identification number on the copy sent to the institution]’ in the generator and add the code only to that copy. The right to a refund belongs to the person for whom the payment was made, subject to the conditions laid down by law.
- Amount requested and currency
- Specify the amount shown by the documents. If several amounts were collected, state the amount of each in the description.
- Obligation and relevant documents
- Specify the type of obligation, the period, the tax acts and the payment or attachment (poprire) references.
- Payments, amounts collected and reasons for the refund
- Give the date and amount of each payment or collection. For protected income, specify the category, the payer and the proof of its origin. For suspension, give the date enforcement began, the claim being enforced and the fact that the amount requested is at least equal to that claim.
- Requested refund method
- Specify a permitted method and the necessary details, for example the account holder and bank account. Do not enter your card number, its security code or passwords.
- Documents attached
- List the proof of payment, collection of excess amounts, discharge of the obligation and, where applicable, the origin of protected income.
- Address for communications
- Specify the address and lawful method of communication.
- Name of the person signing
- Enter the applicant’s surname and given name.
- Date drafted
- Keep proof of the date of submission separately.
I request a refund under Article 168(1)–(2) of the Code of Tax Procedure, as the specified amount was paid or collected without being due, for the reasons set out.
Romanian model — copy or send this text
Restituirea sumei de [Suma solicitată și moneda] – [Obligația și documentele relevante]
Către: [Organul fiscal competent]
Solicitant: [Datele de identificare ale solicitantului]
Solicit verificarea și restituirea sumei de [Suma solicitată și moneda], în legătură cu:
[Obligația și documentele relevante]
Datele plății sau încasării, calculul sumei și motivele pentru care aceasta nu era datorată:
[Plățile, încasările și motivul restituirii]
Solicit restituirea în temeiul art. 168 alin. (1)–(2) din Codul de procedură fiscală, întrucât suma indicată a fost plătită sau încasată fără a fi datorată, pentru motivele expuse.
Vă rog să îmi comunicați soluția și calculul sumelor. Dacă sunt îndeplinite condițiile legale ale compensării, solicit să îmi comunicați obligațiile compensate, sumele și diferența de restituit, cu respectarea excepțiilor legale aplicabile.
Modalitatea de restituire solicitată:
[Modalitatea de restituire solicitată]
Documente anexate:
[Documentele anexate]
Solicit comunicarea numărului și a datei înregistrării, precum și a actului de soluționare.
Adresa pentru comunicări: [Adresa pentru comunicări]
[Numele persoanei care semnează]
Data redactării: [Data redactării]English reading aid — do not send this text
Refund of the amount of [Amount requested and currency] – [Obligation and relevant documents]
To: [Competent tax authority]
Applicant: [Applicant’s identification details]
I request verification and a refund of the amount of [Amount requested and currency], in connection with:
[Obligation and relevant documents]
Details of the payment or collection, calculation of the amount and reasons why it was not due:
[Payments, amounts collected and reasons for the refund]
I request a refund under Article 168(1)–(2) of the Code of Tax Procedure, as the specified amount was paid or collected without being due, for the reasons set out.
Please inform me of the outcome and the calculation of the amounts. If the statutory conditions for set-off (compensare) are met, I request that you inform me of the obligations set off, the amounts and the difference to be refunded, observing the applicable statutory exceptions.
Requested refund method:
[Requested refund method]
Documents enclosed:
[Documents attached]
I request the registration number and date, as well as the act determining the request.
Address for communications: [Address for communications]
[Name of the person signing]
Date drafted: [Date drafted]I report the collection, through attachment (poprire), of an amount exceeding the claims for which the attachment was imposed. I request that the refund on the authority’s own initiative provided for in Article 168(4)(b) of the Code of Tax Procedure be made or confirmed, within the statutory period calculated from collection of the excess amount.
Romanian model — copy or send this text
Restituirea sumei de [Suma solicitată și moneda] – [Obligația și documentele relevante]
Către: [Organul fiscal competent]
Solicitant: [Datele de identificare ale solicitantului]
Solicit verificarea și restituirea sumei de [Suma solicitată și moneda], în legătură cu:
[Obligația și documentele relevante]
Datele plății sau încasării, calculul sumei și motivele pentru care aceasta nu era datorată:
[Plățile, încasările și motivul restituirii]
Semnalez încasarea prin poprire a unei sume care depășește creanțele pentru care poprirea a fost înființată. Solicit efectuarea sau confirmarea restituirii din oficiu prevăzute de art. 168 alin. (4) lit. b) din Codul de procedură fiscală, în termenul legal calculat de la încasarea în plus.
Vă rog să îmi comunicați soluția și calculul sumelor. Dacă sunt îndeplinite condițiile legale ale compensării, solicit să îmi comunicați obligațiile compensate, sumele și diferența de restituit, cu respectarea excepțiilor legale aplicabile.
Modalitatea de restituire solicitată:
[Modalitatea de restituire solicitată]
Documente anexate:
[Documentele anexate]
Solicit comunicarea numărului și a datei înregistrării, precum și a actului de soluționare.
Adresa pentru comunicări: [Adresa pentru comunicări]
[Numele persoanei care semnează]
Data redactării: [Data redactării]English reading aid — do not send this text
Refund of the amount of [Amount requested and currency] – [Obligation and relevant documents]
To: [Competent tax authority]
Applicant: [Applicant’s identification details]
I request verification and a refund of the amount of [Amount requested and currency], in connection with:
[Obligation and relevant documents]
Details of the payment or collection, calculation of the amount and reasons why it was not due:
[Payments, amounts collected and reasons for the refund]
I report the collection, through attachment (poprire), of an amount exceeding the claims for which the attachment was imposed. I request that the refund on the authority’s own initiative provided for in Article 168(4)(b) of the Code of Tax Procedure be made or confirmed, within the statutory period calculated from collection of the excess amount.
Please inform me of the outcome and the calculation of the amounts. If the statutory conditions for set-off (compensare) are met, I request that you inform me of the obligations set off, the amounts and the difference to be refunded, observing the applicable statutory exceptions.
Requested refund method:
[Requested refund method]
Documents enclosed:
[Documents attached]
I request the registration number and date, as well as the act determining the request.
Address for communications: [Address for communications]
[Name of the person signing]
Date drafted: [Date drafted]I request that Article 168(12) of the Code of Tax Procedure be applied to the amounts transferred in error by the credit institution. The nature and origin of those amounts are established by the annexes. I request a refund in compliance with the statutory exception to set-off (compensare), including where there are overdue obligations.
Romanian model — copy or send this text
Restituirea sumei de [Suma solicitată și moneda] – [Obligația și documentele relevante]
Către: [Organul fiscal competent]
Solicitant: [Datele de identificare ale solicitantului]
Solicit verificarea și restituirea sumei de [Suma solicitată și moneda], în legătură cu:
[Obligația și documentele relevante]
Datele plății sau încasării, calculul sumei și motivele pentru care aceasta nu era datorată:
[Plățile, încasările și motivul restituirii]
Solicit aplicarea art. 168 alin. (12) din Codul de procedură fiscală pentru sumele virate eronat de instituția de credit, a căror natură și proveniență sunt dovedite prin anexe. Solicit restituirea cu respectarea excepției legale de la compensare, inclusiv dacă există obligații restante.
Vă rog să îmi comunicați soluția și calculul sumelor. Dacă sunt îndeplinite condițiile legale ale compensării, solicit să îmi comunicați obligațiile compensate, sumele și diferența de restituit, cu respectarea excepțiilor legale aplicabile.
Modalitatea de restituire solicitată:
[Modalitatea de restituire solicitată]
Documente anexate:
[Documentele anexate]
Solicit comunicarea numărului și a datei înregistrării, precum și a actului de soluționare.
Adresa pentru comunicări: [Adresa pentru comunicări]
[Numele persoanei care semnează]
Data redactării: [Data redactării]English reading aid — do not send this text
Refund of the amount of [Amount requested and currency] – [Obligation and relevant documents]
To: [Competent tax authority]
Applicant: [Applicant’s identification details]
I request verification and a refund of the amount of [Amount requested and currency], in connection with:
[Obligation and relevant documents]
Details of the payment or collection, calculation of the amount and reasons why it was not due:
[Payments, amounts collected and reasons for the refund]
I request that Article 168(12) of the Code of Tax Procedure be applied to the amounts transferred in error by the credit institution. The nature and origin of those amounts are established by the annexes. I request a refund in compliance with the statutory exception to set-off (compensare), including where there are overdue obligations.
Please inform me of the outcome and the calculation of the amounts. If the statutory conditions for set-off (compensare) are met, I request that you inform me of the obligations set off, the amounts and the difference to be refunded, observing the applicable statutory exceptions.
Requested refund method:
[Requested refund method]
Documents enclosed:
[Documents attached]
I request the registration number and date, as well as the act determining the request.
Address for communications: [Address for communications]
[Name of the person signing]
Date drafted: [Date drafted]I request a refund under Article 168 of the Code of Tax Procedure. This request is made after enforcement has begun, and the amount requested is at least equal to the claim being enforced, according to the details presented. I request that the suspension provided for in Article 233(2) be taken into account and that the credit institution be notified of the measure as provided by law, with the effects set out in Article 233(3)–(5) being respected.
Romanian model — copy or send this text
Restituirea sumei de [Suma solicitată și moneda] – [Obligația și documentele relevante]
Către: [Organul fiscal competent]
Solicitant: [Datele de identificare ale solicitantului]
Solicit verificarea și restituirea sumei de [Suma solicitată și moneda], în legătură cu:
[Obligația și documentele relevante]
Datele plății sau încasării, calculul sumei și motivele pentru care aceasta nu era datorată:
[Plățile, încasările și motivul restituirii]
Solicit restituirea în condițiile art. 168 din Codul de procedură fiscală. Cererea este formulată după începerea executării, iar suma solicitată este cel puțin egală cu creanța urmărită, potrivit datelor prezentate. Solicit luarea în considerare a suspendării prevăzute de art. 233 alin. (2), precum și comunicarea măsurii către instituția de credit în condițiile legii, cu respectarea efectelor prevăzute de art. 233 alin. (3)–(5).
Vă rog să îmi comunicați soluția și calculul sumelor. Dacă sunt îndeplinite condițiile legale ale compensării, solicit să îmi comunicați obligațiile compensate, sumele și diferența de restituit, cu respectarea excepțiilor legale aplicabile.
Modalitatea de restituire solicitată:
[Modalitatea de restituire solicitată]
Documente anexate:
[Documentele anexate]
Solicit comunicarea numărului și a datei înregistrării, precum și a actului de soluționare.
Adresa pentru comunicări: [Adresa pentru comunicări]
[Numele persoanei care semnează]
Data redactării: [Data redactării]English reading aid — do not send this text
Refund of the amount of [Amount requested and currency] – [Obligation and relevant documents]
To: [Competent tax authority]
Applicant: [Applicant’s identification details]
I request verification and a refund of the amount of [Amount requested and currency], in connection with:
[Obligation and relevant documents]
Details of the payment or collection, calculation of the amount and reasons why it was not due:
[Payments, amounts collected and reasons for the refund]
I request a refund under Article 168 of the Code of Tax Procedure. This request is made after enforcement has begun, and the amount requested is at least equal to the claim being enforced, according to the details presented. I request that the suspension provided for in Article 233(2) be taken into account and that the credit institution be notified of the measure as provided by law, with the effects set out in Article 233(3)–(5) being respected.
Please inform me of the outcome and the calculation of the amounts. If the statutory conditions for set-off (compensare) are met, I request that you inform me of the obligations set off, the amounts and the difference to be refunded, observing the applicable statutory exceptions.
Requested refund method:
[Requested refund method]
Documents enclosed:
[Documents attached]
I request the registration number and date, as well as the act determining the request.
Address for communications: [Address for communications]
[Name of the person signing]
Date drafted: [Date drafted]Sign the document in the form required for submission. Requesting a refund does not replace the applicable challenges. The form does not send the document or apply an electronic signature.
Checking that the debt has been discharged and lifting enforcement measures
Request
For a request addressed to the tax authority carrying out enforcement. This template is not a challenge to enforcement or a request to a court for suspension.
- Tax enforcement authority
- Copy the office’s name from the enforcement documents or the information confirmed by the bank.
- Applicant’s identification details
- Enter your surname, given name and tax domicile (domiciliu fiscal). For your personal numeric code or tax identification number, write ‘[Enter your personal numeric code or tax identification number on the copy sent to the institution]’ in the generator and add the code only to that copy.
- Enforcement and relevant documents
- Give the enforcement case number, if you know it, as well as the formal demand for payment (somație), the enforceable instrument (titlu executoriu), the attachment (poprire) documents and the dates of these documents.
- Reasons for the request
- Specify the dates, amounts and evidence. If the instrument has been set aside, identify the act or judgment and its effects. If you are reporting that excess amounts have been frozen, state which amounts are frozen.
- Banks or other known recipients
- Give the names and available references. If you do not know all of them, say so.
- Documents attached
- List the enforcement documents, proof of payments, relevant bank statements and the act setting aside the instrument, if any.
- Address for communications
- Specify the address and lawful method of communication.
- Name of the person signing
- Enter the applicant’s surname and given name.
- Date drafted
- Keep proof of submission separately.
I request verification that the obligations being enforced have been discharged in full and, if this is confirmed, a finding that enforcement has ended and the lifting of the measures, under Article 234(1)(a) and (2) of the Code of Tax Procedure.
Romanian model — copy or send this text
Verificarea executării și ridicarea măsurilor – [Executarea și actele relevante]
Către: [Organul fiscal de executare]
Solicitant: [Datele de identificare ale solicitantului]
Cererea privește executarea identificată astfel:
[Executarea și actele relevante]
Situația de fapt, plățile, celelalte modalități de stingere sau actele care justifică solicitarea:
[Motivele solicitării]
Solicit verificarea stingerii integrale a obligațiilor urmărite și, dacă aceasta este confirmată, constatarea încetării executării și ridicarea măsurilor, potrivit art. 234 alin. (1) lit. a) și alin. (2) din Codul de procedură fiscală.
Solicit verificarea tuturor componentelor obligației urmărite, inclusiv a obligațiilor accesorii și a cheltuielilor de executare, și comunicarea situației rezultate. Dacă sunt îndeplinite condițiile legale, solicit întocmirea deciziei de ridicare și comunicarea acesteia instituțiilor ori persoanelor cărora le-au fost comunicate măsurile de executare.
Instituțiile de credit sau ceilalți destinatari ai măsurilor de executare despre care am informații:
[Băncile sau ceilalți destinatari cunoscuți]
Documente anexate:
[Documentele anexate]
Vă rog să îmi comunicați numărul și data înregistrării, soluția și actele emise.
Adresa pentru comunicări: [Adresa pentru comunicări]
[Numele persoanei care semnează]
Data redactării: [Data redactării]English reading aid — do not send this text
Verification of enforcement and lifting of measures – [Enforcement and relevant documents]
To: [Tax enforcement authority]
Applicant: [Applicant’s identification details]
The request concerns the enforcement identified as follows:
[Enforcement and relevant documents]
The facts, payments, other methods of discharge or acts justifying the request:
[Reasons for the request]
I request verification that the obligations being enforced have been discharged in full and, if this is confirmed, a finding that enforcement has ended and the lifting of the measures, under Article 234(1)(a) and (2) of the Code of Tax Procedure.
I request verification of all components of the obligation being enforced, including ancillary liabilities (obligații accesorii) and enforcement costs, and information on the resulting position. If the statutory conditions are met, I request that the decision lifting the measures be drawn up and communicated to the institutions or persons who were notified of the enforcement measures.
Credit institutions or other recipients of the enforcement measures about which I have information:
[Banks or other known recipients]
Documents enclosed:
[Documents attached]
Please provide the registration number and date, the outcome and the acts issued.
Address for communications: [Address for communications]
[Name of the person signing]
Date drafted: [Date drafted]I request verification of the effects of setting aside the specified enforceable instrument (titlu executoriu) and application of Article 234(1)(b) and (2) of the Code of Tax Procedure.
Romanian model — copy or send this text
Verificarea executării și ridicarea măsurilor – [Executarea și actele relevante]
Către: [Organul fiscal de executare]
Solicitant: [Datele de identificare ale solicitantului]
Cererea privește executarea identificată astfel:
[Executarea și actele relevante]
Situația de fapt, plățile, celelalte modalități de stingere sau actele care justifică solicitarea:
[Motivele solicitării]
Solicit verificarea efectelor desființării titlului executoriu indicat și aplicarea art. 234 alin. (1) lit. b) și alin. (2) din Codul de procedură fiscală.
Solicit verificarea tuturor componentelor obligației urmărite, inclusiv a obligațiilor accesorii și a cheltuielilor de executare, și comunicarea situației rezultate. Dacă sunt îndeplinite condițiile legale, solicit întocmirea deciziei de ridicare și comunicarea acesteia instituțiilor ori persoanelor cărora le-au fost comunicate măsurile de executare.
Instituțiile de credit sau ceilalți destinatari ai măsurilor de executare despre care am informații:
[Băncile sau ceilalți destinatari cunoscuți]
Documente anexate:
[Documentele anexate]
Vă rog să îmi comunicați numărul și data înregistrării, soluția și actele emise.
Adresa pentru comunicări: [Adresa pentru comunicări]
[Numele persoanei care semnează]
Data redactării: [Data redactării]English reading aid — do not send this text
Verification of enforcement and lifting of measures – [Enforcement and relevant documents]
To: [Tax enforcement authority]
Applicant: [Applicant’s identification details]
The request concerns the enforcement identified as follows:
[Enforcement and relevant documents]
The facts, payments, other methods of discharge or acts justifying the request:
[Reasons for the request]
I request verification of the effects of setting aside the specified enforceable instrument (titlu executoriu) and application of Article 234(1)(b) and (2) of the Code of Tax Procedure.
I request verification of all components of the obligation being enforced, including ancillary liabilities (obligații accesorii) and enforcement costs, and information on the resulting position. If the statutory conditions are met, I request that the decision lifting the measures be drawn up and communicated to the institutions or persons who were notified of the enforcement measures.
Credit institutions or other recipients of the enforcement measures about which I have information:
[Banks or other known recipients]
Documents enclosed:
[Documents attached]
Please provide the registration number and date, the outcome and the acts issued.
Address for communications: [Address for communications]
[Name of the person signing]
Date drafted: [Date drafted]I request verification of the frozen amounts and, under Article 234(4)–(5) of the Code of Tax Procedure, the lifting of the attachment (poprire) in respect of amounts frozen in excess or the lifting of an attachment that no longer serves a purpose, according to the situation described.
Romanian model — copy or send this text
Verificarea executării și ridicarea măsurilor – [Executarea și actele relevante]
Către: [Organul fiscal de executare]
Solicitant: [Datele de identificare ale solicitantului]
Cererea privește executarea identificată astfel:
[Executarea și actele relevante]
Situația de fapt, plățile, celelalte modalități de stingere sau actele care justifică solicitarea:
[Motivele solicitării]
Solicit verificarea sumelor indisponibilizate și, în condițiile art. 234 alin. (4)–(5) din Codul de procedură fiscală, ridicarea popririi pentru sumele blocate în plus ori ridicarea popririi rămase fără obiect, potrivit situației descrise.
Solicit verificarea tuturor componentelor obligației urmărite, inclusiv a obligațiilor accesorii și a cheltuielilor de executare, și comunicarea situației rezultate. Dacă sunt îndeplinite condițiile legale, solicit întocmirea deciziei de ridicare și comunicarea acesteia instituțiilor ori persoanelor cărora le-au fost comunicate măsurile de executare.
Instituțiile de credit sau ceilalți destinatari ai măsurilor de executare despre care am informații:
[Băncile sau ceilalți destinatari cunoscuți]
Documente anexate:
[Documentele anexate]
Vă rog să îmi comunicați numărul și data înregistrării, soluția și actele emise.
Adresa pentru comunicări: [Adresa pentru comunicări]
[Numele persoanei care semnează]
Data redactării: [Data redactării]English reading aid — do not send this text
Verification of enforcement and lifting of measures – [Enforcement and relevant documents]
To: [Tax enforcement authority]
Applicant: [Applicant’s identification details]
The request concerns the enforcement identified as follows:
[Enforcement and relevant documents]
The facts, payments, other methods of discharge or acts justifying the request:
[Reasons for the request]
I request verification of the frozen amounts and, under Article 234(4)–(5) of the Code of Tax Procedure, the lifting of the attachment (poprire) in respect of amounts frozen in excess or the lifting of an attachment that no longer serves a purpose, according to the situation described.
I request verification of all components of the obligation being enforced, including ancillary liabilities (obligații accesorii) and enforcement costs, and information on the resulting position. If the statutory conditions are met, I request that the decision lifting the measures be drawn up and communicated to the institutions or persons who were notified of the enforcement measures.
Credit institutions or other recipients of the enforcement measures about which I have information:
[Banks or other known recipients]
Documents enclosed:
[Documents attached]
Please provide the registration number and date, the outcome and the acts issued.
Address for communications: [Address for communications]
[Name of the person signing]
Date drafted: [Date drafted]Sign the document in the form required for submission. The request does not replace a challenge to enforcement or guarantee that your account will be unfrozen on a particular date. The form does not send the document or apply an electronic signature.
Action against the decision on the challenge and the tax act
Statement of claim
You can use this template if you are an individual challenging your own tax obligations established by an act issued by a tax authority within the National Agency for Fiscal Administration (ANAF) and you draw up and sign the claim yourself. The template concerns the unfavourable outcome of the administrative challenge and the tax act to which it relates, in respect of the monetary obligations challenged, including those connected with your professional activity. Identify both acts, the authorities that issued them and how they were served. When identifying whom to bring proceedings against, check separately the authority that determined the challenge and the authority that issued the tax act. Challenges concerning acts issued by the central tax authority are determined by the specialised unit within the Ministry of Finance (MF); do not automatically name only ANAF. Use each authority’s legal name and registered office, after checking the acts and its representation in the proceedings, not just its acronym. Specify precisely the obligations, periods and amounts challenged. Do not use this template for an administrative challenge, a challenge to enforcement, failure to determine the challenge or an act issued by a local tax authority. Do not use it for a decision suspending the determination of the challenge or to challenge an outcome that sets aside the act and orders a new one to be issued. Acts that do not concern a monetary amount and situations subject to special jurisdiction require a separate check. If you obtained everything you asked for, this template does not, on its own, justify an action for annulment. The template includes only the requests for annulment specified in it. For suspension, refunds of amounts or interest, check the necessary conditions and requests separately.
- Court
- Claimant’s surname and given name
- Domicile
- Personal numeric code or assigned identification number
- Other applicable and known identifying details
- Address for communications
- Details for correspondence
- Authority that determined the challenge
- Determining authority’s registered office for service
- Issuing tax authority
- Issuing authority’s registered office for service
- Decision number
- Decision date
- Tax act challenged
- Specific requests
- Obligations, tax periods, ancillary liabilities and measures challenged
- Total amount challenged
- Grounds for the court’s jurisdiction
- Service of the original tax act
- Administrative challenge submitted
- Submission, registration and evidence of the challenge
- Outcome and reasons given in the decision
- Service of the decision determining the challenge
- Description of the facts
- Payments and their effect on the obligations challenged
- Grounds challenging rejection without examination on the merits
- Grounds for challenging the obligations and measures
- Tax provisions relied on
- Applications and judgments concerning suspension of enforcement
- Evidence and the facts supported by each item
- I request an award of costs
- Judicial stamp duty status
- Documents attached
- Date drafted
- Extent of annulment of the decision
- Extent of annulment of the tax act
Enter your personal details and prepare the annexes only in your own copy of the document. To work without entering personal details on the website, copy the blank template from the page into a document you keep yourself and complete it there, without using the online form. Do not upload identity documents, medical documents, tax documents or other evidence to the website. Give your full name, domicile and the address at which you wish to receive documents served by the court. If you choose another person’s address for service, also name the person responsible for receiving the documents. If you live abroad, also give your elected domicile (domiciliu ales) in Romania for service of documents in the proceedings, under Article 194(a) of the Code of Civil Procedure. The address chosen for service does not, on its own, determine which court has jurisdiction. If you are domiciled abroad, check separately which court has jurisdiction before using the template. Enter the identifiers required by law, if they have been assigned to you, and any other known identifying details. Enter your telephone number and email address if you are providing them for communications. For each person or institution you are bringing proceedings against, use the correct name and address. Do not invent details you do not know. If certain information can only be obtained with the court’s assistance, explain what is missing, which documents you have checked and what check you are asking the court to carry out. Describe the facts in order, with the relevant dates. For each ground of challenge, identify the document or other evidence you rely on. If you propose witnesses, give their names and addresses, where known, and the facts about which they can give evidence. If you request an expert assessment (expertiză), specify which matters need to be clarified. Before signing, check all the requests, amounts, dates and annexes. Remove fields that do not apply. Complete all the fields needed for your situation. Do not file the claim with completion instructions left in place of the details or with statements that do not match your situation.
Distinguish the establishment of an obligation from its discharge through payment. A payment does not, on its own, prove that the tax assessment decision (decizie de impunere) is unlawful: explain why the payment or other means of discharge affects the act and obligation challenged. Attach the decision on the challenge and proof of service, the original tax act and proof of its service, the administrative challenge and proof of submission, documents concerning payments and the other relevant evidence. If there are applications or judgments concerning suspension, attach them and specify their dates. The usual time limit for the action is six months from service of the decision on the challenge. Do not calculate it as 180 days or confuse it with the 45 days for an administrative challenge, the 15 days for a challenge to enforcement or the six-month period provided for where the challenge remains undetermined. A new petition does not extend this time limit. If the time limit appears to have expired or service is unclear, ask immediately for your situation to be checked. The exceptional possibility under Article 11(2) of Law No. 554/2004 does not mean that you automatically have one year. For electronic service of tax acts, check the rule applicable on the date of service and the evidence in the tax authority’s records. Under Article 47(15) of the Code of Tax Procedure, in the version applicable from 3 September 2022, the act is deemed served on the date it is made available electronically, not the date it is opened. Do not automatically apply this rule to earlier service or use the date on which you read a notification instead of the legally relevant date. If you have applied for or obtained suspension, check the special time limits applicable to your case immediately. The 60-day time limits may have different starting points; do not assume that suspension remains in place merely because the six-month time limit for the action has not expired. Filing the action does not, on its own, suspend enforcement. For the annulment sought in this template, the standard duty is 50 lei, unless a specific exemption applies; the court determines the duty payable. For the monetary tax dispute covered by this template, file the claim with the tribunal if the amount challenged is no more than 3,000,000 lei, inclusive, or with the court of appeal if it exceeds this threshold. Choose the court within whose territorial jurisdiction you are domiciled and its administrative and tax litigation division (secția de contencios administrativ și fiscal). Check the value of the obligations and ancillary liabilities you actually challenge; do not count the same tax claim twice because it appears in both acts. Spațiul Privat Virtual (the online tax account service) used for tax matters does not replace filing with the court.
Action against the decision on the challenge and the tax act
Romanian model — copy or send this text
Acțiune privind decizia de soluționare nr. [Numărul deciziei] din [Data deciziei] și actul fiscal contestat
Către: [Instanța]
Secția de contencios administrativ și fiscal
Reclamant: [Numele și prenumele reclamantului]
Domiciliul: [Domiciliul]
Cod numeric personal sau identificatorul atribuit potrivit legii: [Codul numeric personal sau numărul de identificare atribuit]
Adresa pentru comunicări: [Adresa pentru comunicări]
Pârâți:
1. [Autoritatea care a soluționat contestația]
Sediul pentru citare: [Sediul autorității de soluționare pentru citare]
Calitatea în proces: autoritatea care a emis decizia de soluționare a contestației.
2. [Organul fiscal emitent]
Sediul pentru citare: [Sediul organului emitent pentru citare]
Calitatea în proces: emitentul actului administrativ fiscal contestat.
Cerere de chemare în judecată
În temeiul art. 281 din Codul de procedură fiscală, formulez acțiune împotriva deciziei de soluționare nr. [Numărul deciziei] din [Data deciziei] și a următorului act administrativ fiscal:
[Actul fiscal contestat]
Solicit:
1. Anularea deciziei de soluționare nr. [Numărul deciziei] din [Data deciziei], în următoarele limite:
[Limitele anulării deciziei]
2. Anularea actului administrativ fiscal identificat în cerere, pentru următoarele obligații, accesorii și măsuri:
[Limitele anulării actului fiscal]
Obligațiile, perioadele fiscale, accesoriile și măsurile contestate, individualizate:
[Obligațiile, perioadele, accesoriile și măsurile contestate]
Suma totală contestată: [Suma totală contestată]
Motivele competenței materiale și teritoriale a instanței:
[Motivele competenței instanței]
Comunicarea actului fiscal inițial:
[Comunicarea actului fiscal inițial]
Contestația administrativă formulată:
[Contestația administrativă formulată]
Depunerea, înregistrarea și dovezile aferente:
[Depunerea, înregistrarea și dovezile contestației]
Soluția și motivarea deciziei asupra contestației:
[Soluția și motivarea deciziei]
Comunicarea deciziei de soluționare, cu indicarea datei, modalității și dovezii:
[Comunicarea deciziei de soluționare]
Situația de fapt:
[Descrierea faptelor]
Plățile ori celelalte modalități de stingere invocate și efectul lor asupra obligațiilor contestate:
[Plățile și efectul asupra obligațiilor contestate]
Motivele pentru care contest legalitatea stabilirii ori menținerii obligațiilor și măsurilor:
[Motivele contestării obligațiilor și măsurilor]
Prevederile fiscale aplicabile obligațiilor și perioadelor contestate:
[Prevederile fiscale invocate]
Invoc art. 268–272 și art. 281 din Codul de procedură fiscală, art. 8, 10, 11, 12, 13 și 18 din Legea nr. 554/2004 și dispozițiile aplicabile din Codul de procedură civilă.
Solicit instanței să ceară autorităților pârâte dosarul contestației și documentația care a stat la baza actelor atacate, potrivit art. 13 din Legea nr. 554/2004.
Situația eventualelor cereri și hotărâri privind suspendarea:
[Cererile și hotărârile privind suspendarea executării]
Prezenta cerere are ca obiect anularea individualizată mai sus. Nu cuprinde o cerere de suspendare și nici capete de cerere pentru restituirea sumelor sau acordarea dobânzilor.
Probele solicitate și faptele pe care le susțin:
[Dovezile și faptele pe care le susține fiecare]
Situația taxei judiciare de timbru:
[Situația taxei judiciare de timbru]
Documente anexate:
[Documentele anexate]
Data: [Data redactării]
Numele persoanei care semnează: [Numele și prenumele reclamantului]
Semnătura:English reading aid — do not send this text
Action concerning Decision No. [Decision number] of [Decision date] on the challenge and the contested tax act
To: [Court]
Administrative and tax litigation division (secția de contencios administrativ și fiscal)
Claimant: [Claimant’s surname and given name]
Domicile: [Domicile]
Personal numeric code or identifier assigned under the law: [Personal numeric code or assigned identification number]
Address for service: [Address for communications]
Defendants:
1. [Authority that determined the challenge]
Registered office for service: [Determining authority’s registered office for service]
Capacity in the proceedings: authority that issued the decision on the challenge.
2. [Issuing tax authority]
Registered office for service: [Issuing authority’s registered office for service]
Capacity in the proceedings: issuer of the contested tax administrative act.
Statement of claim
Under Article 281 of the Code of Tax Procedure, I bring an action against Decision No. [Decision number] of [Decision date] on the challenge and the following tax administrative act:
[Tax act challenged]
I request:
1. Annulment of Decision No. [Decision number] of [Decision date] on the challenge, to the following extent:
[Extent of annulment of the decision]
2. Annulment of the tax administrative act identified in the claim, in respect of the following obligations, ancillary liabilities and measures:
[Extent of annulment of the tax act]
Specific obligations, tax periods, ancillary liabilities and measures challenged:
[Obligations, tax periods, ancillary liabilities and measures challenged]
Total amount challenged: [Total amount challenged]
Grounds for the court’s subject-matter and territorial jurisdiction:
[Grounds for the court’s jurisdiction]
Service of the original tax act:
[Service of the original tax act]
Administrative challenge submitted:
[Administrative challenge submitted]
Submission, registration and the corresponding evidence:
[Submission, registration and evidence of the challenge]
Outcome and reasons given in the decision on the challenge:
[Outcome and reasons given in the decision]
Service of the decision on the challenge, specifying the date, method and evidence:
[Service of the decision determining the challenge]
Facts:
[Description of the facts]
Payments or other means of discharge relied on and their effect on the obligations challenged:
[Payments and their effect on the obligations challenged]
Reasons why I challenge the lawfulness of establishing or maintaining the obligations and measures:
[Grounds for challenging the obligations and measures]
Tax provisions applicable to the obligations and periods challenged:
[Tax provisions relied on]
I rely on Articles 268–272 and 281 of the Code of Tax Procedure, Articles 8, 10, 11, 12, 13 and 18 of Law No. 554/2004 and the applicable provisions of the Code of Civil Procedure.
I request that the court obtain from the defendant authorities the challenge file and the documentation on which the contested acts were based, under Article 13 of Law No. 554/2004.
Details of any applications and judgments concerning suspension:
[Applications and judgments concerning suspension of enforcement]
This claim seeks the annulment specified above. It does not include an application for suspension or requests for refunds of amounts or an award of interest.
Evidence requested and the facts it supports:
[Evidence and the facts supported by each item]
Judicial stamp duty status:
[Judicial stamp duty status]
Documents attached:
[Documents attached]
Date: [Date drafted]
Name of the person signing: [Claimant’s surname and given name]
Signature:Action against the decision on the challenge and the tax act
Romanian model — copy or send this text
Acțiune privind decizia de soluționare nr. [Numărul deciziei] din [Data deciziei] și actul fiscal contestat
Către: [Instanța]
Secția de contencios administrativ și fiscal
Reclamant: [Numele și prenumele reclamantului]
Domiciliul: [Domiciliul]
Cod numeric personal sau identificatorul atribuit potrivit legii: [Codul numeric personal sau numărul de identificare atribuit]
Adresa pentru comunicări: [Adresa pentru comunicări]
Pârâți:
1. [Autoritatea care a soluționat contestația]
Sediul pentru citare: [Sediul autorității de soluționare pentru citare]
Calitatea în proces: autoritatea care a emis decizia de soluționare a contestației.
2. [Organul fiscal emitent]
Sediul pentru citare: [Sediul organului emitent pentru citare]
Calitatea în proces: emitentul actului administrativ fiscal contestat.
Cerere de chemare în judecată
În temeiul art. 281 din Codul de procedură fiscală, formulez acțiune împotriva deciziei de soluționare nr. [Numărul deciziei] din [Data deciziei] și a următorului act administrativ fiscal:
[Actul fiscal contestat]
Solicit:
1. Anularea deciziei de soluționare nr. [Numărul deciziei] din [Data deciziei], în partea prin care contestația a fost respinsă fără cercetarea fondului raportului juridic fiscal:
[Limitele anulării deciziei]
2. Examinarea de către instanță și a fondului raportului juridic fiscal, potrivit art. 281 alin. (7) din Codul de procedură fiscală, după constatarea nelegalității sau netemeiniciei soluției procedurale.
3. Anularea actului administrativ fiscal identificat în cerere, pentru următoarele obligații, accesorii și măsuri, pentru motivele de fond dezvoltate:
[Limitele anulării actului fiscal]
Obligațiile, perioadele fiscale, accesoriile și măsurile contestate, individualizate:
[Obligațiile, perioadele, accesoriile și măsurile contestate]
Suma totală contestată: [Suma totală contestată]
Motivele competenței materiale și teritoriale a instanței:
[Motivele competenței instanței]
Comunicarea actului fiscal inițial:
[Comunicarea actului fiscal inițial]
Contestația administrativă formulată:
[Contestația administrativă formulată]
Depunerea, înregistrarea și dovezile aferente:
[Depunerea, înregistrarea și dovezile contestației]
Soluția și motivarea deciziei asupra contestației:
[Soluția și motivarea deciziei]
Comunicarea deciziei de soluționare, cu indicarea datei, modalității și dovezii:
[Comunicarea deciziei de soluționare]
Situația de fapt:
[Descrierea faptelor]
Plățile ori celelalte modalități de stingere invocate și efectul lor asupra obligațiilor contestate:
[Plățile și efectul asupra obligațiilor contestate]
Criticile privind eventuala respingere fără examinarea fondului:
[Criticile respingerii fără examinarea fondului]
Motivele pentru care contest legalitatea stabilirii ori menținerii obligațiilor și măsurilor:
[Motivele contestării obligațiilor și măsurilor]
Prevederile fiscale aplicabile obligațiilor și perioadelor contestate:
[Prevederile fiscale invocate]
Invoc art. 268–272 și art. 281 din Codul de procedură fiscală, art. 8, 10, 11, 12, 13 și 18 din Legea nr. 554/2004 și dispozițiile aplicabile din Codul de procedură civilă.
Solicit instanței să ceară autorităților pârâte dosarul contestației și documentația care a stat la baza actelor atacate, potrivit art. 13 din Legea nr. 554/2004.
Situația eventualelor cereri și hotărâri privind suspendarea:
[Cererile și hotărârile privind suspendarea executării]
Prezenta cerere are ca obiect anularea individualizată mai sus. Nu cuprinde o cerere de suspendare și nici capete de cerere pentru restituirea sumelor sau acordarea dobânzilor.
Probele solicitate și faptele pe care le susțin:
[Dovezile și faptele pe care le susține fiecare]
Situația taxei judiciare de timbru:
[Situația taxei judiciare de timbru]
Documente anexate:
[Documentele anexate]
Data: [Data redactării]
Numele persoanei care semnează: [Numele și prenumele reclamantului]
Semnătura:English reading aid — do not send this text
Action concerning Decision No. [Decision number] of [Decision date] on the challenge and the contested tax act
To: [Court]
Administrative and tax litigation division (secția de contencios administrativ și fiscal)
Claimant: [Claimant’s surname and given name]
Domicile: [Domicile]
Personal numeric code or identifier assigned under the law: [Personal numeric code or assigned identification number]
Address for service: [Address for communications]
Defendants:
1. [Authority that determined the challenge]
Registered office for service: [Determining authority’s registered office for service]
Capacity in the proceedings: authority that issued the decision on the challenge.
2. [Issuing tax authority]
Registered office for service: [Issuing authority’s registered office for service]
Capacity in the proceedings: issuer of the contested tax administrative act.
Statement of claim
Under Article 281 of the Code of Tax Procedure, I bring an action against Decision No. [Decision number] of [Decision date] on the challenge and the following tax administrative act:
[Tax act challenged]
I request:
1. Annulment of Decision No. [Decision number] of [Decision date] on the challenge, in the part rejecting the challenge without examining the merits of the legal relationship governed by tax law (raport juridic fiscal):
[Extent of annulment of the decision]
2. Examination by the court of the merits of the legal relationship governed by tax law as well, under Article 281(7) of the Code of Tax Procedure, after finding the procedural outcome unlawful or unfounded.
3. Annulment of the tax administrative act identified in the claim, in respect of the following obligations, ancillary liabilities and measures, on the substantive grounds set out:
[Extent of annulment of the tax act]
Specific obligations, tax periods, ancillary liabilities and measures challenged:
[Obligations, tax periods, ancillary liabilities and measures challenged]
Total amount challenged: [Total amount challenged]
Grounds for the court’s subject-matter and territorial jurisdiction:
[Grounds for the court’s jurisdiction]
Service of the original tax act:
[Service of the original tax act]
Administrative challenge submitted:
[Administrative challenge submitted]
Submission, registration and the corresponding evidence:
[Submission, registration and evidence of the challenge]
Outcome and reasons given in the decision on the challenge:
[Outcome and reasons given in the decision]
Service of the decision on the challenge, specifying the date, method and evidence:
[Service of the decision determining the challenge]
Facts:
[Description of the facts]
Payments or other means of discharge relied on and their effect on the obligations challenged:
[Payments and their effect on the obligations challenged]
Grounds of challenge concerning any rejection without examining the merits:
[Grounds challenging rejection without examination on the merits]
Reasons why I challenge the lawfulness of establishing or maintaining the obligations and measures:
[Grounds for challenging the obligations and measures]
Tax provisions applicable to the obligations and periods challenged:
[Tax provisions relied on]
I rely on Articles 268–272 and 281 of the Code of Tax Procedure, Articles 8, 10, 11, 12, 13 and 18 of Law No. 554/2004 and the applicable provisions of the Code of Civil Procedure.
I request that the court obtain from the defendant authorities the challenge file and the documentation on which the contested acts were based, under Article 13 of Law No. 554/2004.
Details of any applications and judgments concerning suspension:
[Applications and judgments concerning suspension of enforcement]
This claim seeks the annulment specified above. It does not include an application for suspension or requests for refunds of amounts or an award of interest.
Evidence requested and the facts it supports:
[Evidence and the facts supported by each item]
Judicial stamp duty status:
[Judicial stamp duty status]
Documents attached:
[Documents attached]
Date: [Date drafted]
Name of the person signing: [Claimant’s surname and given name]
Signature:Sign the statement of claim before filing it. For filing on paper, use a handwritten signature. For submission by email, you can send a legible scan of the signed claim to the court’s official address, under Article 199 of the Code of Civil Procedure, or an electronic document drawn up and signed in accordance with the law. A typed name does not replace a signature. If you cannot sign, contact the court to complete the procedure under Article 148(5) of the same code. For filing on paper, prepare one copy for the court and the copies needed for service on the other parties, with the corresponding annexes, under Articles 149–150 of the Code of Civil Procedure. On the paper copies, write ‘Conform cu originalul’ (‘True copy of the original’) and sign. For electronic copies, you can use an electronic signature under Article 150(2). If you attach documents in a foreign language, include a notarised translation by an authorised translator; if there is no authorised translator for that language, check the exception under Article 150(4). Keep the originals. You can file the claim at the court registry or send it by a method permitted by law. Check the official address and the technical requirements. If you send the claim by email, check that the court has received it: proof of filing within the time limit depends on the date and time certified by the court’s computer, not just the time when you pressed the send button. If you use the post, send it by registered letter and keep the receipt. If you use an express courier or a specialised document delivery service, keep proof of handing it over within the time limit, under Article 183 of the Code of Civil Procedure. Do not assume that every contact form serves as a court registry for case filings. Monitor communications from the court and the time limit it gives you to complete or supplement your claim. Exemption from judicial stamp duty does not rule out other costs or the possibility of being ordered to pay the other party’s costs, in accordance with the law. The generator does not sign or file the claim.
Evidence and photographs
- The complete tax administrative act, including the page containing information on how to challenge it.
- Proof of service: the record from ‘Spațiul Privat Virtual’ (the online tax account service), the postal acknowledgement, the official record of personal delivery or documents concerning another lawful method of service.
- The formal demand for payment (somație), the enforceable instrument (titlu executoriu), the attachment notice and the references received from the bank.
- The payment order or receipt and the account statement showing the completed transaction; hide transactions unrelated to the request.
- Documents showing the obligation, the tax period, the principal amount, the interest and the penalties being challenged.
- The tax statement, tax returns and any amended returns, together with proof of submission.
- Proof of the origin of protected income, if this is relevant.
- The text of previous requests, their annexes and the registration number and date of each document.
Keep the originals in a safe place. Send only relevant images with your report. For publication, create copies with unnecessary data and identifying features removed.
A copy from which you have removed the photograph’s technical data, such as the date and location recorded by the device, does not replace the original. Nor do these data, taken alone, provide conclusive proof of when or where the photograph was taken.
Include faces, vehicle registration numbers and witnesses’ identities only when they are relevant to the recipient and the purpose of sending the material. Publication on a website serves a different purpose from private submission to an authority.
Mistakes to avoid
- Confusing the tax assessment decision with the formal demand for payment (somație), the enforceable instrument (titlu executoriu) or the attachment notice.
- Using a request for clarification instead of a challenge until the submission deadline has passed.
- Treating a payment made after the act was issued as automatic grounds for annulling a correctly established debt.
- Assuming that every calculation error or error in applying the law is a clerical error (eroare materială).
- Sending the challenge only to the bank or only to the department that determines it, without complying with the obligation to submit it to the issuing authority.
- Using the date on which you read the message instead of the legal date of service.
- Confusing frozen funds with amounts already collected by the tax authority.
- Assuming that payment of the principal tax obligation automatically also discharges interest, penalties or enforcement costs.
- Applying the 30-day time limit for petitions to a tax request or challenge governed by specific rules.
- Sending passwords, authentication codes or your entire banking history.
Keep proof and track the time limit
Keep the text actually sent, the evidence actually attached, confirmation of dispatch, confirmation of receipt or registration and any notification of forwarding or extension.
Sending the email, receiving the registration number and receiving the response are three separate events.
Indicative response dates
Indicative dates. Check the registration date with the competent authority and the advance notification of any extension. The calculator does not determine time limits for court or criminal proceedings.
When calculating a time limit in days, do not count the day it starts or the day on which it expires. If the final day is a non-working day, the time limit is extended to the next working day. The calendar covers 2024–2035 and includes Orthodox holidays with variable dates; check any additional days off observed by the institution separately.
- Response: 30 days from registration
- Possible extension: 45 days in total from the same registration – does not apply automatically
- Forwarding: 5 days – a separate time limit
Time limits for your submission
Submitting a tax challenge
45 calendar days
Lawful service of the tax administrative act being challenged.
Article 75 of the Code of Tax Procedure and Article 181 (paragraph (1), point 2, and paragraph (2)) and Articles 182–183 of the Code of Civil Procedure: neither the starting day nor the day on which the time limit expires is counted; if the last day is a non-working day, the time limit is extended to the next working day.
Time limit after which the right is lost (termen de decădere). For an electronic tax act, the starting point is when it is made available, not when the message is opened. Do not calculate a definite date if there is no proof of service.
Challenge where the statutory information on how to challenge the act is missing
3 months
Service of an act that does not contain the information required by Article 46(2)(i) of the Code of Tax Procedure.
Article 75 of the Code of Tax Procedure and Article 181(1), point 3, and (2) of the Code of Civil Procedure: the corresponding day of the last month; if there is no such day, the last day of the month; an extension if the final day is a non-working day.
Use this time limit only after checking the act. It is not a general extension of the 45-day time limit and must not be converted into 90 days.
Challenge to enforcement
15 calendar days
The date on which you became aware of enforcement, the challenged act or the refusal, under Article 261 of the Code of Tax Procedure.
Article 75 of the Code of Tax Procedure and Articles 181–183 of the Code of Civil Procedure, including exclusion of the starting day and the expiry day.
Calculate the time limit separately for each relevant act. Do not wait for a new document if you have already become aware of enforcement in another way provided for by law.
Forwarding a challenge submitted to another tax authority
5 calendar days
Receipt of the challenge by the tax authority to which it was wrongly submitted.
Article 270(2) and Article 75 of the Code of Tax Procedure, read in conjunction with Articles 181–182 of the Code of Civil Procedure.
This is a special tax rule, not the forwarding of petitions. Submission to the issuing authority remains the recommended option; keep proof of the first submission.
Deciding the request or tax challenge
45 calendar days
Registration of the request. For a tax challenge, Article 77 applies under Article 276(7) of the Code of Tax Procedure.
Article 75 of the Code of Tax Procedure and Articles 181–182 of the Code of Civil Procedure.
This is a time limit for reaching a decision; it does not mean that you will receive the response on the very day it expires. The adjustment rules in Article 77 of the Code of Tax Procedure and any suspensions provided for by law apply. Keep track of the special refund time limits separately.
Extension of the time limit for evidence requested from the applicant
2 months
The request for additional evidence from the taxpayer.
Article 77(2)(a) and (4), Article 75 of the Code of Tax Procedure and Article 181 of the Code of Civil Procedure.
The actual period between requesting and obtaining the evidence is added to the time limit for reaching a decision, up to the limit provided for by law. The maximum period may be extended at the taxpayer’s request. Do not automatically add two months.
Use this time limit as a guide and check whether it applies to your situation.
Extension of the time limit for evidence requested in Romania
3 months
The request for evidence from authorities, institutions or third parties in Romania.
Article 77(2)(b) and (3), Article 75 of the Code of Tax Procedure and Article 181 of the Code of Civil Procedure.
Only the actual period between requesting and obtaining the evidence is added to the time limit for reaching a decision, up to a maximum of three months. The taxpayer must be notified. Overlapping periods must not be counted twice.
Use this time limit as a guide and check whether it applies to your situation.
Extension of the time limit for evidence requested from foreign tax authorities
6 months
The request for evidence from tax authorities in other countries.
Article 77(2)(c) and (3), Article 75 of the Code of Tax Procedure and Article 181 of the Code of Civil Procedure.
Only the actual period between requesting and obtaining the evidence is added to the time limit for reaching a decision, up to a maximum of six months, with notification to the taxpayer. Do not automatically add together the maximum periods for obtaining evidence.
Use this time limit as a guide and check whether it applies to your situation.
Deciding a request that requires a tax inspection
90 calendar days
Registration of a request for which the risk assessment requires a tax inspection.
Article 77(5)–(6), Article 75 of the Code of Tax Procedure and Articles 181–182 of the Code of Civil Procedure.
Use this time limit only if the situation provided for by law is confirmed, not for every request. Take account of the gathering of evidence and the suspension of the tax inspection, under the separate rules in Article 77 of the Code of Tax Procedure.
Use this time limit as a guide and check whether it applies to your situation.
Period after which you can bring court proceedings if the challenge has not been decided
6 months
Submission of the tax challenge.
Article 281(5) and Article 75 of the Code of Tax Procedure, read in conjunction with Article 181(1), point 3, and (2) of the Code of Civil Procedure.
Exclude from the calculation the periods provided for in Article 77(2) and the periods of suspension under Article 277 of the Code of Tax Procedure. This is the period after which you can bring court proceedings, not the general time limit for deciding the challenge.
Use this time limit as a guide and check whether it applies to your situation.
Bringing an action after the decision on the challenge
6 months
Service of the decision on the challenge, in the standard situation governed by Article 11(1) of Law No. 554/2004.
Article 11 of Law No. 554/2004 and Article 181(1), point 3, and (2) of the Code of Civil Procedure.
Check the specific procedural position. The exceptional possibility provided for in Article 11(2) of Law No. 554/2004 does not mean that the usual time limit is one year.
Request to correct an error in a payment document
5 years
1 January of the year following the year in which the payment was made.
Article 164(5) and Article 75 of the Code of Tax Procedure; for years, Article 181(1), point 3, and (2) of the Code of Civil Procedure.
Time limit after which the right is lost (termen de decădere). Do not calculate it as five years from the payment date or convert it into 1.825 days. Check the calculation method before treating the automatically displayed date for the last day of the period as definitive.
Use this time limit as a guide and check whether it applies to your situation.
The right to request a refund
5 years
1 January of the year following the year in which the right to a refund arose.
Article 219(1) and Article 75 of the Code of Tax Procedure; for years, Article 181(1), point 3, and (2) of the Code of Civil Procedure.
The year in which the right to a refund arose is not always the year of payment. Do not automatically treat the right as time-barred without checking the circumstances and any grounds affecting the running of the limitation period.
Use this time limit as a guide and check whether it applies to your situation.
Refund on the authority’s own initiative of excess amounts collected through attachment
5 working days
Collection through attachment (poprire) of an amount exceeding the claims for which the attachment was imposed.
Article 168(4)(b) and Article 75 of the Code of Tax Procedure, read in conjunction with Article 181 of the Code of Civil Procedure; working days are used and the rules on the first and last days of the period are observed.
The period does not run from the mere freezing of funds or from the taxpayer’s request. The date on which the tax authority collected the amount must be confirmed. Do not assume that the calculation simply means adding five banking days.
Drawing up the decision lifting enforcement measures
2 calendar days
Termination of enforcement under Article 234(1) of the Code of Tax Procedure.
Article 234(2) and Article 75 of the Code of Tax Procedure, read in conjunction with Articles 181–182 of the Code of Civil Procedure.
The time limit concerns drawing up the decision lifting enforcement measures. It does not mean that every request is decided within two days or guarantee that your account will be unfrozen within that period.
Notification of an intention to enter mediation after a formal demand for payment
15 calendar days
Receipt of the formal demand for payment.
Article 230 and Article 230¹ of the Code of Tax Procedure; Article 75 of the same code and Articles 181–183 of the Code of Civil Procedure.
The time limit for notifying an intention to enter mediation is separate from the time limit for submitting a challenge to enforcement. For the notification, follow the competent tax authority’s procedure.
Arranging the mediation meeting
10 calendar days
Receipt by the tax authority of the notification of an intention to enter mediation.
Article 230¹ and Article 75 of the Code of Tax Procedure, read in conjunction with Articles 181–182 of the Code of Civil Procedure.
This time limit applies only if you have submitted notification of your intention to enter mediation.
Period following completion of the mediation procedure
15 calendar days
Completion of the mediation procedure.
Article 230¹ and Article 75 of the Code of Tax Procedure, read in conjunction with Articles 181–182 of the Code of Civil Procedure.
As provided by law, if the obligations have not been discharged and no payment arrangements (înlesniri la plată) have been requested, enforcement continues. The time limits for challenges do not change.
Bringing an action for annulment to maintain the suspension of enforcement of the tax administrative act
60 calendar days
Service of the decision on the challenge, if suspension has been ordered under Article 14 of Law No. 554/2004.
Article 278(5) of the Code of Tax Procedure and Articles 181–183 of the Code of Civil Procedure.
Use this time limit only for the situation described. Also check the separate obligations in Articles 14–15 of Law No. 554/2004; do not assume that every suspension remains valid for six months.
Action for annulment after a request for suspension
60 calendar days
Filing the request for suspension, in the situation governed by Article 14(1) of Law No. 554/2004.
Article 14(1) of Law No. 554/2004 and Articles 181–183 of the Code of Civil Procedure.
Check the documents in the case file to establish whether the time limit applies and how it relates to the special tax procedure. Do not set a single date without identifying the legal basis for suspension.
Use this time limit as a guide and check whether it applies to your situation.
Next steps
- Keep the document you actually submitted, the annexes and proof of submission. For electronic submission, check the message confirming registration.
- Keep track of the time limit for submitting a challenge and the time limit for reaching a decision separately. The 45-day time limit for reaching a decision may be adjusted under Article 77 of the Code of Tax Procedure.
- If the challenge has not been decided within six months of submission, check whether you can bring court proceedings under Article 281(5) of the Code of Tax Procedure. The periods provided for by law are excluded from the calculation; the six months are not the general time limit for reaching a decision.
- If you receive an adverse decision on the challenge, check whether you can bring an action in administrative litigation against it and the tax act. The usual time limit relates to service of the decision, not a new request for explanations.
- If the court has ordered suspension of enforcement, immediately check the time limits for bringing an action for annulment and maintaining the suspension.
- After correction or a refund, compare the new tax account records with the payments and the statement provided by the bank.
- If the refund is delayed or you paid an obligation established by an act that was later annulled, also check your right to request interest under Article 182 of the Code of Tax Procedure.
- For local taxes, very old acts or procedures begun under an earlier law, identify the applicable rules before using the template or the time limit calculator.
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