Noua procedură ANAF de înregistrare fiscală din oficiu redefinește responsa bilitățile autorităților și aduce garanții procedurale noi în beneficiul contribuabililor
The new ANAF procedure for ex officio tax registration redefines the responsibilities of the authorities and introduces new procedural guarantees for the benefit of taxpayers
Author(s): Emanuel Băncilă, Călin StanSubject(s): Law, Constitution, Jurisprudence, Law on Economics, Commercial Law
Published by: Editura Solomon
Keywords: tax registration; ex officio procedures; fiscal compliance; administrative reform; taxpayer identification;
Summary/Abstract: The new procedure for tax registration, initiated ex officio or at the request of another authority that administers tax claims, applicable to taxpayers who have not fulfilled their legal obligation of tax registration, is officially established through ANAF President’s Order No. 2430/2025. Published in the Official Gazette No. 1023 of 5 November 2025, the procedure replaces the former ANAF President’s Order No. 2921/2016 and introduces essential changes to the manner in which tax subjects are identified and registered ex officio.
Journal: Tax Magazine
- Issue Year: 2025
- Issue No: 6
- Page Range: 441-442
- Page Count: 2
- Language: Romanian
- Content File-PDF
