Competent authority:
The specialized structure for the resolution of appeals within the Ministry of Finance resolves appeals against debt certificates and other tax administrative acts.
The activity of solving appeals is carried out by the Specialized Appeals Resolution Structure of the Ministry of Finance through appeals resolution services organized at central and territorial level.
The dispute resolution services organised at central and territorial level resolve the disputes assigned by the management of the Specialised Structure for Dispute Resolution within the Ministry of Finance according to the nature of the debt instrument or the contested tax administrative act, the quality of the disputant, the amount of the contested tax/money obligations, the tax authority/money issuer of the contested debt instrument/administrative tax act and the territorial radius in which the disputants have their tax domicile.
The tax inspection report / minutes issued by the tax authorities / customs authorities, as the case may be, does not constitute a claim title, as it is the basis for the issuance of the tax administrative act, which is why it can only be contested together with it.
In case only the tax inspection report/the official report is contested, the issuing tax authority will ask the contestant to specify within 5 working days whether he/she intends to contest the debt instrument as well, otherwise the contestation will be rejected as inadmissible.
In the case of an appeal against a tax assessment decision on additional tax liabilities established by the tax inspectorate, issued as a result of the tax inspection carried out for the settlement of a tax return with a negative VAT amount with an option to refund, the competence to settle the appeal is given by the amount of the additional VAT established.
In the case of an appeal against the decision to change the tax base, the competence to settle the case is determined by the amount by which the tax loss is reduced.
When, as a result of the loss of the payment relief, the contesting party is consequently established debits and accessories, the competence to solve the appeal is established according to the amount of the debits and accessories.
In the case of contesting accessory tax claims which are not related to main tax claims established by tax decisions/administrative tax acts assimilated to tax decisions, the competence of solution is established according to the amount of the contested amount registered in each administrative act taken individually.
Form and content of the decision to resolve the appeal:
The decision shall be signed by the head of the appeal resolution structure or by the person in a managerial position empowered by him, as appropriate.
The decision on the resolution of the appeal shall be drawn up and communicated as follows:
- one copy shall be communicated to the objector/special administrator/judicial administrator or liquidator, to the persons involved in the procedure for resolving the objection, as the case may be, and to the tax authority that issued the contested act;
- one copy shall remain in the file of the appeal;
- one copy shall be kept in the decision file.
Resolution of the appeal:
In order to clarify the cases, where appropriate, the dispute resolution structure may request points of view from the tax authority / customs authority issuing the debt instrument, respectively the administrative act under appeal, and with regard to the clarification of the interpretation of the legislative framework, from the specialized departments of the Ministry of Finance, the National Agency for Tax Administration or other institutions and authorities.
In the event that for the same case there are contradictory points of view or points of view contrary to the point of view expressed by the dispute resolution structure, the case may be submitted to the Central Tax Commission of the Ministry of Finance, according to the law.
The appeal resolution structure will verify the existence of procedural and substantive exceptions before proceeding to the substantive resolution of the appeal.
Suspension of the administrative appeal procedure:
The appeal resolution structure may suspend the resolution of the administrative appeal at the request of the appellant or ex officio.
If the suspension of the resolution of the appeal has been pronounced following a referral to the criminal prosecution authorities, when the administrative procedure is resumed, the appeal resolution structure shall ask the tax authority that referred the matter to the criminal prosecution and investigation authorities for its opinion on the resolution of the appeal in relation to the decision of the criminal prosecution authorities/the court.
When resolving appeals, the appeal resolution structure shall also decide on the reasons for the decisions to discontinue criminal prosecution, to discontinue or terminate criminal prosecution, on the expert opinions carried out in the case, as well as on the considerations contained in the decisions handed down by the court, insofar as they have implications on tax issues.
The appeal resolution structure may suspend the appeal resolution procedure at the request of the appellant, if the appellant submits justified reasons, except in the case where the reason for suspension is the application to the competent court requesting the suspension of the execution of the contested tax administrative act. Suspension of the resolution of the appeal may be requested only once. This request can be addressed to the structure for the resolution of appeals until the resolution decision is issued. When approving the suspension, the appeal resolution structure will also set the deadline for suspending the procedure. The administrative procedure is resumed at the request of the objector or at the expiry of the time limit set by the appeal resolution structure, regardless of whether the reason for the suspension has ceased or not.
Solutions on appeal:
The appeal may be dismissed, in whole or in part, as:
- a) unfounded, if the factual and legal arguments presented in support of the appeal are not such as to alter the provisions of the debt title or of the contested administrative act;
- b) unfounded, in the situation where the contestant does not present arguments of fact and law in support of the appeal;
- c) being irrelevant, if the contested amounts and measures have not been established by the title deed or by the contested tax administrative act;
- d) inadmissible, in the case of a challenge to the tax decisions issued on the basis of the decision on the tax base, having regard to the provisions of Article 268 para. (6) of the Code of Tax Procedure, in the case of a challenge to the tax inspection report or the official report issued by the tax or customs authorities.
Transitional provisions on the settlement of disputes:
Disputes in the process of being resolved will be taken up and resolved according to the criteria of competence regulated in these instructions.
Appeals filed by taxpayers who are classified as large taxpayers and who, after filing the appeal, no longer meet the conditions provided by law for large taxpayers will be resolved by the competent appeal resolution structure at the time of filing the appeal.
Appeals filed by small and medium-sized taxpayers who, after filing an appeal, meet the conditions laid down by law for large taxpayers will be resolved by the appeal resolution structure competent at the time the appeal is filed.
Appeals filed by a taxpayer who, after filing an appeal, changes his tax domicile in accordance with the law will be resolved by the appeal resolution structure competent at the time of filing the appeal.
Instructions on the publication on the website of decisions to settle appeals
The relevant decisions issued in the resolution of appeals, after anonymization, will be posted on the website of the Ministry of Finance.
The anonymization of the decisions issued in the resolution of appeals is done by eliminating any elements that would lead to the identification of the natural or legal persons involved or of the public officials who participated in the drafting and signing of the decision, as well as the name of the specialized directorates, if they were invoked in the decision.
Legal basis:
– Law 554/2004 on administrative litigation, with subsequent amendments and completions;
– Order MF 1021/2022 on the approval of the Instructions for the application of Title VIII of Law no. 207/2015 on the Fiscal Procedure Code.