First identify the decision and its notification
The assessment starts with the document producing legal effects: the assessment, decision on ancillary liabilities or another administrative tax decision. The inspection report and control documents are reviewed alongside the decision, without assuming each document can be challenged independently.
Notification date is essential to calculating the deadline. Keep messages and documents from the Private Virtual Space (SPV), acknowledgements and any proof of notification. A discussion with the inspector or an informal request for explanation does not replace a formal challenge.
The deadline and content of the challenge
Article 270 of the Tax Procedure Code provides the usual 45-day period from notification. Where the decision omits mandatory information about the right to challenge, deadline and filing body, the law provides a special three-month period. The exception must be checked against the decision received.
The challenge must be in writing, filed with the issuing body and identify the applicant, contested matter, factual and legal grounds, evidence and signature. Monetary challenges must distinguish principal and ancillary liabilities. The file is forwarded to the body competent to decide the challenge, which is not always the issuing body.
Evidence and arguments in the administrative procedure
Accounting records must be linked to actual transactions: contracts, invoices, deliveries, payments, correspondence and explanations of tax treatment. The defence examines both the assessment’s basis and compliance with jurisdiction, reasoning and hearing requirements.
The Code allows new evidence during determination of the challenge. An oral presentation may be requested under the conditions and deadline in Article 276. These options do not justify delaying preparation of a complete challenge within the statutory period.
Stays and access to court
Filing a challenge does not stay enforcement. A judicial stay requires a separate application, compliance with Administrative Litigation Law requirements and, in tax matters, the statutory security deposit. Paying security does not replace proof of the grounds for a stay.
The decision on the challenge may be contested before the competent court together with the tax decisions concerned. If administrative determination is delayed, Article 281 allows court access after six months, taking account of periods excluded by law. The challenge is not deemed accepted by silence.
Preparing the tax defence
Murar și Asociații reviews inspection documents, evidence and the financial impact of measures, prepares challenges and provides representation in tax litigation. For public institutions and local authorities, assistance also covers legal issues in collecting public budget receivables according to the nature of each title.
Useful questions
Does a tax challenge stop an attachment?
Not merely by being filed. A stay requires the mechanisms and conditions provided by law; enforcement measures may also have a separate challenge procedure.
Is challenging the tax inspection report enough?
The administrative tax decision establishing the liability must be identified. The report and decision are examined together to determine the proper subject of the challenge.
Legal sources
- Tax Procedure Code — Law No. 207 of 20 July 2015, ANAF version updated by Emergency Ordinance No. 38/2026 — Articles 46–49 and 268–281.
- Administrative Litigation Law No. 554 of 2 December 2004 — Articles 14–15.
This analysis provides general information by reference to the sources and date stated. Advice on a specific situation depends on the documents, applicable law and any transitional rules.