Objection to a tax assessment (Romania)

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The objection to a tax assessment issued by ANAF or a local tax office in Romania, with everything the Code of Fiscal Procedure asks for: the decision challenged and when it was received, the sum contested, broken down into tax and interest, the grounds of fact and law, and the evidence. It is filed within 45 days of receipt, on pain of losing the right, with the body that issued the decision.

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Common questions

How long is there to object to a Romanian tax assessment?

45 days from the day the decision is received, on pain of losing the right (art. 270 of the Code of Fiscal Procedure). The time runs from receipt, not from the date of issue, which is why the objection states when the decision arrived. Filed late, the objection is dismissed without its merits being examined.

Where is a tax objection filed in Romania?

With the tax body that issued the decision — the county public finance office or the local tax directorate, for example — which passes it to the unit that decides it. It can be handed in at the registry, sent by post with acknowledgment of receipt, or, where available, filed electronically.

Does the objection put the payment on hold?

No. Filing the objection does not suspend enforcement of the decision (art. 278 of the Code of Fiscal Procedure). A suspension can be asked for separately from the administrative court. If the decision on the objection goes against the taxpayer, it can be challenged in court within the time set by the Administrative Litigation Law.