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Issuance of tax record certificate*
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The fiscal record keeps track of individuals, legal persons, and entities without legal personality, who:
Have committed acts sanctioned by tax, accounting, or customs laws.
Have committed acts concerning financial discipline.
Are jointly liable with the debtor, and the imposition of liability was established by decision of the competent tax authority, issued according to the Fiscal Procedure Code, remaining final by not exercising the legal remedies provided by law or by final court decision, in the situation where the decision of the tax authority was contested in court.
Are patrimonially liable with the debtor who has become insolvent, and patrimonial liability for claims included in the debtor’s liabilities and managed by the National Agency for Fiscal Administration was pronounced by final court decision.
Are declared fiscally inactive, except for those whose fiscal inactivity is declared as a result of registering temporary inactivity with the trade register.
Were legal representatives/designated representatives of the legal person/entity without legal personality declared inactive, during the period when situations for declaring fiscal inactivity occurred.
Are new representatives/legal representatives and the state of inactivity persists for more than one calendar semester from the date they were designated.
The fiscal record certificate is issued at the request of taxpayers, by submitting an application for the issuance of the fiscal record certificate.
The fiscal record certificate can be used for up to 30 days from the date of issuance and only for the purpose for which it was issued.
Required documents:
Individuals:
The applicant's identity document (BI/CI).
Power of attorney according to the provisions of the Fiscal Procedure Code, if the application for the issuance of the fiscal record is submitted by the legal representative/authorized representative of the individual.
Legal persons or entities without legal personality:
Documents attesting the identity and status of designated representative based on mandate or legal representative (mandate prepared according to the law).
Method of accessing the service by taxpayers:
Registry of the competent fiscal authority, directly or through legal representative or representative by mandate.
The application is submitted to any competent fiscal authority for issuing the fiscal record certificate, regardless of the taxpayer's domicile.
The application can be sent to the tax authority by electronic means of remote transmission, under the conditions stipulated by the Fiscal Procedure Code (Virtual Private Space).
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Appeal routes
In case the information entered in the fiscal record does not correspond to the actual situation or their registration was not done in compliance with legal provisions, the taxpayer may request their rectification by filling out the rectification request form for information entered in the fiscal record
The rectification request for information entered in the fiscal record, accompanied by supporting documents, is submitted to the competent tax authority.
The manner of resolving the rectification request for information entered in the fiscal record is communicated in writing to the taxpayer, within 5 days from the submission of the request.
If the request is fully or partially accepted, a new fiscal record certificate will be issued, which will include the rectified information. In case of partial resolution of the rectification request, the rectification will be made only for some of the entries in the fiscal record, among those for which rectification was requested.
In case of rejection or partial resolution of the rectification request for information entered in the fiscal record, taxpayers may file an appeal with the court – the administrative and fiscal litigation section, in whose territorial jurisdiction their headquarters/domestic address/residence is located, according to the law.
*Additional information
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Last updated:
06 August 2024
Publicat de către:
A paragraph is a self-contained unit of a discourse in writing dealing with
a particular point or idea. Paragraphs are usually an expected part of
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Institution responsible with document:
Publicat de către:
A paragraph is a self-contained unit of a discourse in writing dealing with
a particular point or idea. Paragraphs are usually an expected part of
formal writing, used to organize longer prose.
National Agency for Fiscal Administration*
*Content marked with an asterisk (*) has been automatically translated and may not fully reflect the original meaning. For objective interpretation, please consult the Romanian version.
Apolodor nr. 17, Sector 5, RO
Telefon:
0213871000
Fax:
Email:
cabinet.presedinte@anaf.ro
Table of contents
Competent entities
Directia Generala de Proceduri pentru Administrarea Veniturilor
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