{"id":29865,"date":"2024-05-22T09:37:17","date_gmt":"2024-05-22T06:37:17","guid":{"rendered":"https:\/\/legalbadger.org\/?p=29865"},"modified":"2025-01-30T17:34:29","modified_gmt":"2025-01-30T14:34:29","slug":"tax-assessment-decision-in-romania","status":"publish","type":"post","link":"https:\/\/legalbadger.org\/en\/legal-en\/civil-law\/tax-assessment-decision-in-romania\/","title":{"rendered":"Tax assessment decision in Romania"},"content":{"rendered":"

A tax assessment decision is a tax administrative act establishing the taxpayer’s tax liability. Issued by the competent tax authority in accordance with the legal provisions, it constitutes an enforceable title, thus facilitating the collection of tax claims.<\/span><\/p>\n

WHAT IS AN ASSESSMENT DECISION IN ROMANIA?<\/b><\/h2>\n

According to Art. 95 para. 2 of the Tax Procedure Code, a tax assessment decision is a tax administrative act issued by the competent tax authority whenever it determines or changes the tax base. This may be the result of a documentary check, a tax inspection or a verification of the personal tax situation. The tax assessment decision determines the tax liability of taxpayers, whether they are natural or legal persons.\u00a0<\/span><\/p>\n

The tax assessment decision must contain the mandatory elements required by law, including:<\/span><\/p>\n

i) Name of the issuing tax authority<\/span><\/p>\n

ii) Date of issue and date from which it takes effect<\/span><\/p>\n

iii) Identification data of the taxpayer<\/span><\/p>\n

iv) Object of the tax administrative act<\/span><\/p>\n

v) the factual and legal grounds<\/span><\/p>\n

vi) Name and capacity of the persons empowered by the tax authority<\/span><\/p>\n

vii) Signature of the authorized persons and stamp of the tax authority<\/span><\/p>\n

viii) The possibility of appeal, the time limit and the tax authority with which the appeal is lodged<\/span><\/p>\n

ix) Information concerning the hearing of the taxpayer<\/span><\/p>\n

(x) Type of tax claim, tax base and amount for each tax period.<\/span><\/p>\n

TAX ASSESSMENT DECISION INDIVIDUALS IN ROMANIA<\/b><\/h2>\n

A concrete example is the situation of individuals who realize income from self-employment and do not submit the single tax return within the legal deadline. According to Art. 122 para. 1 of the Tax Code, these individuals are obliged to submit the single return on income tax and social security contributions by May 25 of the year following the year in which the income is earned.<\/span><\/p>\n

If this deadline is not respected, the competent tax authority may impose fines and ANAF may issue ex officio assessment decisions. The process involves drawing up lists of persons who have not submitted the declaration, notifying them and, if they do not comply within 15 days, automatically determining their payment obligations by issuing a tax assessment decision.<\/span><\/p>\n

ASSESSMENT DECISION – TAXES IN ROMANIA<\/b><\/h3>\n

For unpaid local taxes and duties (such as tax on buildings, land, means of transportation, etc.), the Directorate of Local Taxes and Duties of the competent municipality will issue assessment decisions.<\/span><\/p>\n

DEADLINE FOR COMMUNICATING THE TAX ASSESSMENT DECISION IN ROMANIA<\/b><\/h3>\n

Article 47 of the Code of Fiscal Procedure regulates the methods of communicating the tax assessment decision:<\/span><\/p>\n

i) Presentation of the taxpayer at the tax office<\/span><\/p>\n

ii) Delivery under signature by the authorized persons of the tax authority<\/span><\/p>\n

iii) By post, by registered letter with acknowledgement of receipt<\/span><\/p>\n

(iv) By electronic means of remote transmission<\/span><\/p>\n

If it is impossible to communicate by these methods, the publication shall be made by posting, in accordance with Article 47 paragraph. (8) In this case, the act shall be deemed to have been communicated within 15 days from the date of posting of the notice.<\/span><\/p>\n

From the date of communication of the assessment decision the time limit for the taxpayer\/payer to lodge an appeal starts to run.\u00a0<\/span><\/p>\n

APPEAL AGAINST THE ASSESSMENT DECISION IN ROMANIA<\/b><\/h3>\n

According to art. 268 para. (1) of the Fiscal Procedure Code, the assessment decision may be contested by those who consider that their rights have been infringed.\u00a0<\/span><\/p>\n

Art. 269 specifies the elements that the appeal must contain, viz:<\/span><\/p>\n

a) the identification data of the challenger;<\/span><\/p>\n

b) the object of the appeal;<\/span><\/p>\n

c) the factual and legal grounds;<\/span><\/p>\n

d) the evidence on which it is based;<\/span><\/p>\n

(e) the signature of the appellant or his representative.<\/span><\/p>\n

Article 270 para. (1) sets the time limit for lodging the appeal at 45 days from the date of communication of the tax administrative act, under penalty of forfeiture.\u00a0<\/span><\/p>\n

As regards the bodies competent to resolve appeals, Article 272 of the Tax Procedure Code provides that:<\/span><\/p>\n

    \n
  1. i) appeals lodged against debt titles, as well as against other tax-administrative acts issued by the central tax body shall be settled by the specialized structure for settling appeals within the Ministry of Public Finance;<\/span><\/li>\n
  2. ii) appeals lodged against administrative-tax acts issued by local tax bodies are settled by these tax bodies;<\/span><\/li>\n<\/ol>\n

    iii) appeals lodged against administrative-tax acts issued by other public authorities which, according to the law, administer tax claims shall be settled by these authorities.<\/span><\/p>\n

    According to Article 279, the possible solutions include the <\/span>admission <\/b>of the appeal, with the effect of annulling all or part of the challenged administrative act and issuing a new tax administrative act, or the <\/span>rejection <\/b>of the appeal.<\/span><\/p>\n

    ANNULMENT OF THE TAX ASSESSMENT<\/b><\/h3>\n

    Article 49 of the Tax Procedure Code lists the situations in which a tax administrative act, including a tax assessment decision, is void. These include:<\/span><\/p>\n

    (a) violation of legal provisions on jurisdiction;<\/span><\/p>\n

    b) absence of the essential elements of the act (name, surname and capacity of the authorized person of the tax authority, name and surname or denomination of the taxpayer\/payer, the subject matter of the act or the signature of the authorized person of the tax authority, and the issuing tax authority);<\/span><\/p>\n

    c) the existence of a serious and obvious error;<\/span><\/p>\n

    d) failure to comply with the prior opinion of the taxpayer or with the solutions previously adopted by the tax authority or the court;<\/span><\/p>\n

    e) failure to comply with the reasoning of a previous decision settling an appeal<\/span><\/p>\n

    f) the issuance of the tax inspection report and the tax assessment decision or the decision not to change the tax assessment base by the tax inspection body after the termination of the tax inspection in accordance with Article 126 paragraph. (2), respectively the issuance of the verification report and the tax assessment decision by the tax authority after the termination of the verification of the personal tax situation in accordance with Article 140 para. (6) in conjunction with Art. 147 and Art. 126 para. (2), without their being resumed in accordance with the law;<\/span><\/p>\n

    g) the issuance of the act in the event of the ascertainment of facts provided for by criminal law.<\/span><\/p>\n

    Article 50 provides that the tax administrative act may be annulled, abolished or amended by the competent tax authority. In the case of annulment, a new decision is issued, except in cases where the limitation period has expired or the defects concern the substance of the act.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    A tax assessment decision is a tax administrative act establishing the taxpayer’s tax liability. Issued by the competent tax authority in accordance with the legal provisions, it constitutes an enforceable title, thus facilitating the collection of tax claims. WHAT IS AN ASSESSMENT DECISION IN ROMANIA? According to Art. 95 para. 2 of the Tax Procedure […]<\/p>\n","protected":false},"author":1,"featured_media":24455,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_ppma_block_editor_authors":""},"categories":[153,151],"tags":[],"ppma_author":[119],"class_list":["post-29865","post","type-post","status-publish","format-standard","has-post-thumbnail","category-business-law","category-civil-law"],"yoast_head":"\nTax assessment decision in Romania - Legal Badger<\/title>\n<meta name=\"description\" content=\"Tax assessment decision in Romania\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/legalbadger.org\/hu\/?p=32022\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax assessment decision in Romania - Legal Badger\" \/>\n<meta property=\"og:description\" content=\"Tax assessment decision in Romania\" \/>\n<meta property=\"og:url\" content=\"https:\/\/legalbadger.org\/hu\/?p=32022\" \/>\n<meta property=\"og:site_name\" content=\"Legal Badger\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/thelegalbadger\" \/>\n<meta property=\"article:published_time\" content=\"2024-05-22T06:37:17+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-01-30T14:34:29+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/legalbadger.org\/wp-content\/uploads\/2024\/04\/pexels-ekaterina-bolovtsova-6077600-_1_.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"640\" \/>\n\t<meta property=\"og:image:height\" content=\"427\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"Barry, the Legal Badger\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Barry, the Legal Badger\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":[\"Article\",\"BlogPosting\"],\"@id\":\"https:\\\/\\\/legalbadger.org\\\/hu\\\/?p=32022#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/legalbadger.org\\\/hu\\\/?p=32022\"},\"author\":{\"name\":\"Barry, the Legal Badger\",\"@id\":\"https:\\\/\\\/legalbadger.org\\\/#\\\/schema\\\/person\\\/552bceb796b6824c0c1f4dda1212e39f\"},\"headline\":\"Tax assessment decision in Romania\",\"datePublished\":\"2024-05-22T06:37:17+00:00\",\"dateModified\":\"2025-01-30T14:34:29+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/legalbadger.org\\\/hu\\\/?p=32022\"},\"wordCount\":1047,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/legalbadger.org\\\/hu\\\/?p=32022#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/legalbadger.org\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/pexels-ekaterina-bolovtsova-6077600-_1_.webp\",\"articleSection\":[\"Business Law\",\"Civil Law\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/legalbadger.org\\\/hu\\\/?p=32022#respond\"]}],\"copyrightYear\":\"2024\",\"copyrightHolder\":{\"@id\":\"https:\\\/\\\/legalbadger.org\\\/#organization\"}},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/legalbadger.org\\\/hu\\\/?p=32022\",\"url\":\"https:\\\/\\\/legalbadger.org\\\/hu\\\/?p=32022\",\"name\":\"Tax assessment decision in Romania - 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