Procedure for Challenging Tax Documents: Taxpayer’s Rights regarding an NAFA Tax Decision

Tax disputes with NAFA are an increasingly frequent reality for both individuals and legal entities. Whether it concerns a tax dispute such as a contestation of an administrative act, a contestation of a tax decision, or a disagree with a tax decision, taxpayers must know the deadlines, procedures, and legal means through which they can defend their interests. An essential role in these proceedings is played by a tax lawyer and a fiscal lawyer, who can build effective strategies and make use of favorable jurisprudence.

For individuals, managing situations such as tax disputes related to debts to NAFA involves not only filing a contestation but also exploring solutions such as payment rescheduling or invoking the institution of the statute of limitations. For companies, the issue of corporate tax disputes and debts to NAFA is even more complex, as the financial impact can affect the very continuity of the business. In both cases, without a clear strategy, the risk of forced execution is high, and additional costs can become overwhelming.

Thus, an informed taxpayer, assisted by a tax attorney, a tax lawyer, or another specialized lawyer for taxes, can transform an apparently definitive tax act into an opportunity for defense. The article below details each essential aspect, providing information on what a contestation of an administrative act or a disagree with a tax decision entails, the advantages of relying on a fiscal lawyer, and what alternatives the taxpayer has when facing NAFA in the context of tax disputes.

When and how you can challenge an administrative tax act issued by NAFA

Any act issued by NAFA, whether it is a tax decision, a summons, or another fiscal document, may be challenged through a tax dispute procedure called a contestation of an administrative act. This is regulated by the Fiscal Procedure Code and represents the legal remedy for the taxpayer against possible errors or abuses by the tax authority. Filing a disagree with a tax decision through a contestation of a tax decision is mandatory before going to court, as administrative contestation has the character of a preliminary procedure in tax disputes.

The procedure of filing a contestation of an administrative act starts with a written request addressed to the issuing tax authority, in which the taxpayer must indicate all identification data, the object of the contestation, and the grounds of fact and law. The law obliges the taxpayer to provide evidence supporting the invoked reasons, therefore a disagree with a tax decision or a contestation of a tax decision must include accounting documents, contracts, bank statements, inspection reports, expert opinions, or even favorable case law. In the absence of concrete evidence, a tax dispute initiated through a contestation risks being rejected as unfounded. Often, the lack of clear reasoning or misunderstanding of the legal framework leads to a contestation of a tax decision being treated formally and dismissed, forcing the taxpayer to continue in court with the help of a tax lawyer or fiscal lawyer.

When a tax act issued by NAFA reaches the stage of forced execution, the taxpayer has the right to file a contestation to enforcement within 15 days from the date on which they became aware of the enforcement act (summons, garnishment, etc.). This procedure is different from a simple contestation of an administrative act or a disagree with a tax decision, as it does not target the legality of the established tax debt but rather the way in which the tax authorities have implemented the enforceable title. Through the contestation to enforcement, the taxpayer can invoke reasons such as the statute of limitations, full or partial payment of the debt, lack of legal basis for the imposed measure, or non-compliance with legal procedures in a tax dispute.

In practice, a contestation to enforcement can lead to the lifting of bank garnishments, cancellation of seizures, or recovery of illegally executed amounts. To achieve these results, it is essential that the request be rigorously drafted and supported by solid legal arguments. For this reason, consulting a tax lawyer, a tax attorney, or a fiscal lawyer is strongly recommended to manage all procedural aspects and to also request the suspension of enforcement. Thus, a disagree with a tax decision or a contestation of a tax decision can be supplemented with this special procedure, which offers real protection against abusive enforcement measures by NAFA in the context of tax disputes.

The deadline for resolving a contestation of an administrative act by NAFA is 45 days from the date of submission of the contestation, a term that may be extended if clarifications are requested. If the contestation is not resolved within 6 months, the taxpayer may directly address the administrative court for annulment of the act, according to art. 2 of the Fiscal Procedure Code and art. 7 of Law no. 554/2004, with subsequent amendments. Therefore, if this deadline is exceeded, the taxpayer has the right to directly notify the court, without waiting for NAFA’s response in the tax dispute.

A disagree with a tax decision or contestation of a tax decision may suspend the execution of the contested act, but only if this is expressly requested and a judicial suspension order is obtained. In practice, this step is essential to avoid forced execution until the final resolution of the tax dispute. Therefore, a properly filed tax dispute through a contestation of an administrative act, well motivated and complemented with a suspension request, can protect the taxpayer from the immediate and irreversible effects of an unlawful tax act, both in cases of individual tax disputes and in corporate tax disputes involving legal entities.

The role of a specialized tax lawyer in disputes with NAFA

A tax lawyer plays an essential role in tax disputes between the taxpayer and NAFA, since the legislative framework is technical, complex, and often restrictively interpreted. Their mission is to protect the taxpayer’s interests and to build a solid legal strategy. For example, in many situations, a tax attorney or lawyer for taxes identifies procedural or substantive defects of tax acts, such as lack of reasoning, failure to indicate legal grounds, or non-compliance with procedural deadlines. A tax dispute prepared by a fiscal lawyer significantly increases the chances of success. Without the intervention of a tax lawyer, many taxpayers lose procedural rights and end up bearing unlawful tax obligations.

Moreover, a fiscal lawyer or lawyer for taxes provides representation not only before the tax authorities but also before the courts. In the administrative phase, they draft and defend a disagree with a tax decision, showing with legal and economic arguments why the act is unlawful. In the judicial phase, a tax attorney may request suspension of execution, partial or total annulment of the act, and even reimbursement of amounts unduly paid. The experience of a tax lawyer is decisive, especially in complex tax disputes, where interpretation of tax provisions requires invoking both national and European jurisprudence.

Another important role of a tax lawyer or tax attorney is negotiating alternative solutions with the tax administration. Especially in tax disputes concerning corporate taxpayers, the presence of a professional lawyer for taxes is indispensable, since the financial impact can be enormous, and the economic stake may affect the very continuity of the business. In such cases, a fiscal lawyer builds a defense plan that combines legal with economic aspects, protecting both the company’s assets and long-term interests. Thus, involving a tax lawyer or tax attorney is not only about filing a tax dispute, but also about creating a global strategy to maximize success and reduce financial risks in cases where taxpayers disagree with a tax decision.

NAFA Tax Decision: What it means and how you can legally challenge it

A tax decision is an administrative fiscal act by which the tax authority establishes additional payment obligations, whether for taxes, contributions, or outstanding levies. Upon communication, the decision becomes an enforceable title and, even if challenged, it produces effects. For this reason, a disagree with a tax decision must be filed as soon as possible, since exceeding the 45-day deadline leads to the irreversible loss of the right to contest.

A disagree with a tax decision must be strongly reasoned, because NAFA tends to uphold its own acts. The taxpayer may invoke calculation errors, misapplication of tax law, abusive interpretation of provisions, or missing justifying documents. In addition, lack of reasoning in fact and law is a serious ground for annulment. A tax dispute contestation, drafted by a tax lawyer, a tax attorney, or a fiscal lawyer, should rely on accounting documents, expert reports, and relevant jurisprudence. In many cases, only a professional lawyer for taxes can build a robust argumentation.

If the tax authority rejects the disagree with a tax decision, the taxpayer may file a claim before the administrative court. At this stage, the role of a tax lawyer, a fiscal lawyer, or a tax attorney becomes decisive, as the litigation procedure is complex and requires thorough knowledge of both the Fiscal Procedure Code and administrative litigation law. A tax dispute supported before the court may result in total annulment of tax liabilities or at least their reduction. A tax lawyer may also request suspension of execution until final resolution, protecting the taxpayer from forced execution in such tax disputes.

Tax debts to NAFA for individuals – What options you have

For individual taxpayers, the issue of tax disputes involving debts to NAFA is common and often difficult to handle, especially when enforcement measures intervene. When a taxpayer receives a summons or a tax decision, they have the right to file a contestation of an administrative act in order to challenge the title of debt, calculation method, or even the legal basis of the debt. Such a tax dispute procedure can correct assessment errors and may temporarily stop enforcement. In many cases, a disagree with a tax decision is the only way to prevent forced execution on personal income or assets. Thus, the correct use of procedures provided in the Fiscal Procedure Code is essential in tax disputes for protecting individual taxpayers.

Beyond contestation mechanisms, individuals facing tax disputes over debts to NAFA may also benefit from fiscal facilities periodically offered by the state, such as payment rescheduling, fiscal amnesties, or set-off against reimbursement amounts. A tax lawyer or fiscal lawyer may analyze the taxpayer’s situation and recommend personalized solutions: rescheduling applications, set-off requests, or invoking the statute of limitations. Moreover, a tax attorney or lawyer for taxes may intervene to demonstrate disproportionate penalties or interest, while a fiscal lawyer can obtain suspension of enforcement until final resolution in a tax dispute.

Finally, the involvement of a tax lawyer or tax attorney is crucial in litigation regarding debts to NAFA for individuals. If the tax authority miscalculated obligations, applied unjustified sanctions, or issued unreasoned acts, a disagree with a tax decision can significantly reduce or annul the debt. In court, a tax lawyer, a tax attorney, or a fiscal lawyer may request annulment of unlawful acts and reimbursement of unduly paid amounts. In certain cases, invoking the statute of limitations in a tax dispute can definitively extinguish the tax claim. This shows why a lawyer for taxes is indispensable in protecting individuals facing tax disputes.

How tax acts for corporate debts can be challenged

For companies, the issue of tax disputes and debts to NAFA is far more significant than for individuals, since an improperly established tax liability may destabilize financial flows and affect business credibility. When a company receives a tax decision or a tax inspection report, the first step is to file a disagree with a tax decision or a contestation of an administrative act. This tax dispute legal instrument blocks enforcement and offers the company time to reevaluate its financial position. Without prompt action, debts to NAFA may quickly lead to bank garnishments, asset seizures, or, in extreme cases, insolvency.

The role of a tax lawyer or fiscal lawyer in managing tax disputes concerning corporate taxpayers is fundamental. They thoroughly verify accounting documents, inspection reports, and legal grounds of the tax acts issued by NAFA. In many cases, a tax attorney or lawyer for taxes identifies procedural or substantive defects, such as lack of reasoning, violation of deadlines, or breach of the proportionality principle. Through a properly drafted disagree with a tax decision, the company can obtain partial or total annulment of the amounts claimed. The expertise of a fiscal lawyer or tax lawyer is decisive in courts, where both provisions of the Fiscal Procedure Code and case law of the High Court of Cassation and Justice or the Court of Justice of the European Union are invoked.

Furthermore, alternative solutions may be proposed by a tax lawyer, a tax attorney, or a lawyer for taxes, especially in complex tax disputes involving corporate debts to NAFA worth millions. Such solutions may include offsetting tax obligations with reimbursable amounts, renegotiating payment deadlines, rescheduling debts, or even invoking the statute of limitations. In these tax disputes, a fiscal lawyer not only defends the company in contestation procedures but also helps protect its assets and ensure business continuity.

Prescription of tax debts: When NAFA can no longer recover them

One of the most important aspects in tax disputes is the statute of limitations, which limits in time the right of the tax authority to establish and collect tax liabilities. According to the Fiscal Procedure Code, the general limitation period is 5 years, calculated from July 1 of the year following the one for which the tax obligation arose. In case of tax-related criminal offenses, the period extends to 10 years. If these terms are exceeded, the taxpayer has the right to invoke the statute of limitations either through a contestation of an administrative act or in enforcement proceedings. However, invoking the statute of limitations is not automatic; it must be expressly raised by the taxpayer or by a tax lawyer, a fiscal lawyer, or a tax attorney in a tax dispute.

A practical example relates to obligations for fiscal years 2018 and 2019, for which the limitation period will expire in 2025. However, legislative suspensions during the pandemic extended these deadlines. This means that many tax liabilities established by NAFA for those years can no longer be enforced if the taxpayer files a disagree with a tax decision or raises the statute of limitations in court. In the absence of such invocation, the tax authority may continue enforcement, even though its right has expired. Therefore, knowledge and correct use of the statute of limitations in tax disputes is an extremely effective defense for taxpayers under pressure from old obligations.

The support of a tax lawyer, a tax attorney, or a fiscal lawyer is essential in this context. They analyze the tax file, verify the exact date from which the limitation period runs, and file the necessary requests to make use of it. Moreover, in the enforcement stage, a tax attorney or lawyer for taxes may request annulment of enforcement acts on the grounds of limitation. A properly prepared disagree with a tax decision or a tax dispute can block the execution of amounts that, in reality, are no longer due.

In dealings with NAFA, knowledge of rights and use of available legal instruments is essential. A tax dispute, whether a contestation of an administrative act or a disagree with a tax decision, filed correctly, within the legal timeframe, and supported by a tax lawyer, fiscal lawyer, or tax attorney, can make the difference between an unlawful debt and protection of personal or corporate assets. Procedures such as disagree with a tax decision, managing tax disputes for individual debts to NAFA, corporate debts to NAFA, and timely invocation of the statute of limitations are critical steps in confronting the tax authorities. Ignoring them inevitably leads to forced execution and severe financial losses. For this reason, taxpayers, both individuals and legal entities, should consult a professional lawyer for taxes, act promptly, and strategically defend their rights in the complex field of tax disputes.

Pavel, Margarit and Associates Law Firm is one of the top law firms in Romania, providing high-quality legal services. The firm’s clients include multinational and domestic companies of great magnitude. In 2025, the law firm’s success stories brought it international recognition from the most prestigious international guides and publications in the field. As a result, Pavel, Margarit and Associates Law Firm ranked 3rd in Romania in the Legal 500’s ranking of business law firms with the most relevant expertise. The law firm is internationally recognized by the IFLR 1000 Financial and Corporate 2025 guide. Additionally, Pavel, Margarit and Associates Law Firm is the only law firm in Romania recommended by the international director of Global Law Experts in London in the Dispute Resolution practice area. All relevant information about Pavel, Margarit and Associates Law Firm can be found on the website www.avocatpavel.com.