Faculty of Economic Sciences and Business Administration Finance and Banking Bachelors thesis Graduate, Raluca HONCAN Coordinator, Prof. univ. dr…. [621253]

BABEȘ -BOLYAI UNIVERSITY
Faculty of Economic Sciences and Business
Administration
Finance and Banking

Bachelors thesis

Graduate,
Raluca HONCAN

Coordinator,
Prof. univ. dr. Adrian Mihai INCEU

2019

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BABEȘ -BOLYAI UNIVERSITY
Faculty of E conomic Sciences and Business
Administration
Finance and Banking

Bachelors thesis

Enforced execution in tax administration

Graduate,
Raluca HONCAN

Coordinator,
Prof. univ. dr. Adrian Mihai INCEU

2019

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Graph list
1.Collected revenues by applying enforcement measures ………………………….. ………………….. 33
2. Summons collected ………………………….. ………………………….. ………………………….. …………. 33
3. Other accounts collected ………………………….. ………………………….. ………………………….. ….. 34
4. Third parties collected ………………………….. ………………………….. ………………………….. ………. 35

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Introduction

Since its inception, the State has established the concept that any natural or legal person who
earns income or owns a taxable asset in the territory of a State owes taxes or duties. In this
context it is necessary that the budgetary obligations of the taxpayers towards the state are
voluntarily extinguished or, if not, by the forced execution.
Enforced execution is a way of extinguishing the budget claim, which occurs when
the debtor fails to settle the ob ligation established by the debt instrument on maturity.
The enforceable nature of the tax claim title makes enforcement proceedings directly
triggered by the tax authorities.
Enforced execution aims at the final and practical realization of a right recogn ized by
a court order or by any fiscal or legal administrative act that unequivocally establishes
different kinds of tax obligations between the subjects of law.
Any enforceable title also includes obligations to be met by the debtor. Ideally they
would be done voluntarily, but reality demonstrates, in many cases, the opposite, which is
why there is a need for a silly execution activity.
The paper deals with the way in which the budget claims are made if the debtor does
not voluntarily make their payments.
By means of this way of extinguishing the budget claim, the creditor, ie the state
represented by the tax authorities, using one of the methods for recovering the receivables,
extinguishes them by using one of the methods of recovering the budgetary receiv ables by
capitalizing the debtor's assets and all the assets of the debtor , both the real estate and the
real estate, with the exceptions provided by the law.
The collection function is assigned to the National Agency for Fiscal Administration
through its subordinated tax authorities, and the purpose of the collection is the extinction of
the taxes, fees and contributions administered by ANAF.
Throughout Chapter 1 we can see information regarding the accounting regulations in
force, updated in 2019, regar ding the entire enforcement process of debtors.
Also, during the second chapter, the topic of the Fiscal Evaluation was approached.
Theme which has the meaning of the ways in which the debtor has to pay the debts.
Chapter 3, however, has as its starting po int an individual enforcement process,
followed by an analysis of the main sources of state revenues in the entire execution process.

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Content

Graph List
Introduction
Chapter 1 – Administration of evidence and evaluation ………………………….. ………………………….. … 1
1.1 Genereal prvisions ………………………….. ………………………….. ………………………….. ….. 1
1.1.1 Means of evidence ………………………….. ………………………….. ……………………….. 1
1.1.2 The right of the tax body to require the taxpayer/payer to present thems elves … 2
1.1.3 Ionformation communication amoung tax authorities ………………………….. ……. 2
1.2 Information and expert investigations ………………………….. ………………………….. …….. 2
1.2.1 The duty to provide data ………………………….. ………………………….. ……………….. 2
1.2.2 RegularRegular data provision ………………………….. ………………………….. …………. 3
1.2.3 The credit instructions have an obligation to provide information ……………….. 3
1.2.4 Financial banks obligation to provide non -resident taxpayer data ………………… 4
1.2.5 The expert investigation ………………………….. ………………………….. ………………… 4
1.3 On-the-spot verifications and written records ………………………….. ………………………. 5
1.3.1 Written documents submission ………………………….. ………………………….. ………. 5
1.3.2 On-the-spot checks ………………………….. ………………………….. …………………………. 6
1.4 The right to deny the proof ………………………….. ………………………….. …………………… 7
1.4.1 Right of family members to deny the provision of data, to conduct reserch and to
submit written papers ………………………….. ………………………….. ………………………….. ……… 7
1.4.2 The right of other peopele to refuse to provide information ………………………….. 7
1.4.3 The credit instructions have an obligation to provide information ……………….. 7
1.5 Public authorities collaboratio n ………………………….. ………………………….. …………….. 7
1.5.1 Obligation to provide data and records for government officials and organizations 7
1.5.2 Public or public institutions cooperation collaboration ………………………….. ……. 8
1.5.3 Collaborative circumstances and constraints ………………………….. ………………… 8
1.5.4 Public intergovernmental cooperation …………………………………………8
1.6 Bearings of evidence ………………………….. ………………………….. ………………………….. .. 9
1.6.1 Evidence of the ac companying papers and accounts ………………………….. ……… 9
1.6.2 Burden of evidence to prove tax situation ………………………….. ………………………. 9
1.6.3 The owner is set up for tax purposes ………………………….. ………………………….. .. 9
1.7 Terms and conditions ………………………….. ………………………….. ………………………….. . 9
1.7.1 Conditions calculation ………………………….. ………………………….. …………………… 9
1.7.2 Extention of conditions ………………………….. ………………………….. …………………. 10
1.7.3 Term of the taxpayer/payer applications ………………………….. …………………….. 10
1.7.4 Major force and casus chance ………………………….. ………………………….. ………. 10
1.8 Transmission and recognition of apps by taxpayers in the digital setting …………… 11
1.8.1 Transmission of requests to the tax authority via distant digital means ……….. 11
1.9 Registration for taxation ………………………….. ………………………….. ……………………… 11
1.9.1 Registration activities for tax purposes ………………………….. ………………………. 11
1.9.2 Registration obligation for taxation ………………………….. ………………………….. … 12
1.9.3 Identification of the contributor in connection with the local tax authority ….. 13
1.9.4 The certificate of tax enrollment ………………………….. ………………………….. …… 13
1.9.5 Amendaments for tax reasons after registering ………………………….. ……………. 13
1.9.6 Amendaments later to registration for tax reasons for persons or legal persons who are
required to register with the trade register ………………………….. ………………………….. ……. 14
1.9.7 Cancellation for tax reasons of registering ………………………….. ……………………. 14
Chapter 2 – Fiscal appraisal ………………………….. ………………………….. ………………………….. ………….. 15

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2.1 Genereal prvisions ………………………….. ………………………….. ………………………….. … 15
2.1.1 Scope and tax assesment documents ………………………….. ………………………….. 15
2.1.2 Tax evaluation subject to further checking ………………………….. …………………… 15
2.2 Provisions concerning the tax appraisal ………………………….. ………………………….. … 15
2.2.1 Tax assesment ………………………….. ………………………….. ………………………….. .. 15
2.2.2 Exemption fro m tax recievable evaluation ………………………….. ……………………… 16
2.2.3 The shape and content of the tax evaluation ………………………….. ……………….. 16
2.2.4 Tax documents asimilated to tax valuations ………………………….. ……………….. 16
2.2.5 Decisions concer ning the tax bases ………………………….. ………………………….. …. 17
2.2.6 Assesment decisions for certain recievables in the budget ………………………… 17
2.3 Taxation return provisions ………………………….. ………………………….. ………………….. 17
2.3.1 The requirement to submit tax re turns ………………………….. ……………………….. 17
2.3.2 The tax return shape and content ………………………….. ………………………….. ……. 18
2.3.3 Submission of tax returns ………………………….. ………………………….. …………….. 19
2.3.4 Tax return certification presented to the central authority …………………………. 20
2.3.5 Fixation of tax returns ………………………….. ………………………….. …………………… 20
2.4 Assesment of the tax base through estimation ………………………….. ……………………. 21
2.4.1 The right of the tax authority to estimate the tax base ………………………….. ….. 21
2.4.2 Assesment, ex officio, of tax liabilities in the absence of a tax return …………… 22
2.5 Regarding tax and accounts ………………………….. ………………………….. ………………… 23
2.5.1 The requirement to keep tax documents ………………………….. …………………….. 23
2.5.2 Rules for accounting and tax registration ………………………….. ……………………… 23
2.6 The perion for limiting the tax liability assesment ………………………….. ………………. 24
2.6.1 The Purpose, term and time when the limitatio n period begins the right to tax liabilities
………………………………………………………………………………..24
2.6.2 Adjournment and suspention of period of limitation on the right to assess tax recievables
………………………….. ………………………….. ………………………….. ………………………….. ……… 24
2.6.3 Effects related to the right to assess the tax recievables on the limitation period 25
Chapter 3 – Case study on extinguishnig debts by forced execution ………………………….. …………. 36
3.1 Enforced execution of an individual d ebtor ………………………….. ……………………….. 36
3.1.1 Attachment to third parties as a means of enforved execution …………………… 36
3.1.2 Attending the bank as a means of enforced execution ………………………….. ……. 37
3.1.3 Enforced Exe cution of real estate ………………………….. ………………………….. …. 38
3.1.4 Assessment of assets subject to forced execution ………………………….. ………… 40
3.1.5 Use of seized goods………………………….. ………………………….. …………………….. 40
3.1.6 Valuation of goods by sale at auction ………………………….. ………………………… 40
3.1.7 The first auction date………………………….. ………………………….. …………………….. 41
3.1.8 The second auction date ………………………….. ………………………….. ………………. 41
3.1.9 The third auction date ………………………….. ………………………….. …………………. 42
3.1.10 Minutes of adjudication ………………………….. ………………………….. ………………. 42
3.2 Analysis on the main sources of income ………………………….. ………………………….. .. 43
Conclusions ………………………….. ………………………….. ………………………….. ………………………….. ………. 47
Bibliography ………………………….. ………………………….. ………………………….. ………………………….. …………
ANNEX ………………………….. ………………………….. ………………………….. ………………………….. ………………..

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ENFORCED EXECUTION IN TAX ADMINISTRATION

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Chapter 1 – Administration of evidence and evaluation
1.1 General Provisions
1.1.1 Means of evidence
Proofs are any fact ual component used to establish fiscal circumstances, including audio and
video recordings, data and data stored in any way, and material proof not prohibited by
legislation.
In order to determine the fiscal condition of affairs, tax authorities administer proof in
compliance with the legislation and have the right to:
a. Request taxpayer / payer and other people for data of any kind ;
b. Request inquiries from experts ;
c. Use written materials ;
d. Conduct on – the-spot checks ;
e. Conforms, if applicable, in accordance with the law to current, operational and
unannounced audits or themed audits.
Evidence administered shall be linked and evaluated in accordance with the
legislation acknowledged its strength of proof.
1.1.2 The right of the tax body to require the taxpaye r / payer to present
themselves
In order to provide the relevant data and clarifications needed for establishing the taxpayers,
the tax authority is authorized to require that a taxpayer / payer return to the taxpayer's place
of business. When making this application, the taxation authority shall suggest the papers to
be submitted by the taxpayer / payer.
The above application shall be created in writing and shall include:
a. Date, time and location of arrival of taxpayer / payer;
b. the legal basis of the applic ation;
c. the aim of the application;
d. The taxpayer / payer's papers that must be submitted.

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When the taxpayer / payer is to arrive at the headquarters of the tax body, the tax body
shall consider a reasonable term to enable the taxpayer / payer to meet the ob ligation.
In compliance with this paper the taxpayer / payer may demand a delay on grounds of
justification by a tax body.
1.1.3. Information communication among tax authorities
If, in connection with an administrative process, tax organs detect facts whic h are essential
for other fiscal law relations, the relevant data shall be communicated to each other.
Failure to sends data or block the transfer of data expeditiously constitutes negligence
and the tax office director is under a responsibility to take st eps to punish the faulty persons
and provide the data required.
1.2 Information and expert investigations
1.2.1 The duty to provide data
The taxpayer / payer or its proxy shall provide the tax authority with the information required
to establish the state of tax affairs. The tax authority has the right to ask information for other
individuals, with whom the taxpayer / payer has economic or legal relationships and with
whom the requested information must be provided. The data provided by other persons is
only taken into consideration in so far as other proof is verified.
The application shall be made in writing to provide data. In this petition, the tax body
must indicate which kind of data is required and which records are supporting the data
provided.
The statement of the persons with a duty under the first paragraph, the data supplied
shall be presented or provided in writing, as appropriate.
If a tax authority draws up a report in this regard, for purposes beyond the control of a
person who has a written duty to provide data considers it difficult to write.

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1.2.2 Regular data provision
The taxpayer has a duty to provide the Central Tax Authority frequently with data pertinent
to its operation.
In respect to the information mentioned above, a statement of honor shall be provided
by completion.
By order of the President of the A.N.A.F, the type of information, frequency of
supply and template of statements shall be approved.
1.2.3 The credit institutions have an obligation to provide information
Credit or ganizations shall, at the request of the Central Agency for the Promotion of Taxes,
have the duty to transmit to them all turnovers, balance sheets and other data relating to the
activities der out by the account owner under the licence.
Credit organizatio ns are obliged to provide regular data to the Central Tax Body:
a. a register of account owners, namely persons who have open or near accounts, legal
bodies or other companies with no legal character, and an identifying number of the
persons who have registra tion privileges in those accounts;
b. a list of persons renting secure deposit boxes and the termination of rental contracts.
The central tax office shall send information it receives pursuant to the second paragraph,
on reasonable request from the local tax authority or another central or local public authority.
While at letter a), referring to the bank accounts for their legal duties to be performed by the
authorities. Information is sought and forwarded via an information system provided by the
A.N.A.F.. A protocol between the central tax authority and the tax authority, or another
public authority, may ensure the direct access to the database of the central tax authority.
Individuals, legal persons and any non -legal entities which have an obligation to send
information in accordance with Law 656/2002 on the prevention and punishment of money –
laundering to the national office for preventing and controling money -laundering and on
measures to prevent and combat terrorist funding as republis;
By order of the Pre sident of the A.N.A.F, the proceedings to implement this Article
are endorsed.

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1.2.4 Financial banks ' obligation to provide non -resident taxpayer data
Financial institutions, including credit institutions, shall be required to inform the tax
authority of the A.N.A.F. annually, for the purpose of exchanging information concerning
taxpayers living in the countries where Romania has concluded an instrument of international
law and for the improvement of international fiscal compliance.
On request of the Publ ic Finance Minister, supported by the National Bank of
Romania and the Financial Supervisory Authority, the following shall be created:
a) economic organizations that are obliged to provide data, including loan organizations;
b) the classes of taxpayer identifyi ng data, the economic data relating to accounts with
the organizations which are opened and/or finished by them;
c) non-reporting organizations and reports excluded from the duty to provide data in
Romania;
d) The standards of conformity applied to those stated above, by the organizations, in
order to recognize the records that these organizations may report as well as the
method for declaring taxpayer identity data listed before and economic data
concerning these taxpayers ' accounts, with the organizations spec ified at the same
paragraph, opened and/or shut;
e) Administrative standards and procedures intended to guarantee the reporting and
precautionary procedures given by an global legal instrument signed by Romania, are
implemented and observed.
1.2.5 The expert investigation
Where appropriate, the tax body shall be permitted to use an expert's facilities to prepare an
expert report. The tax authority is required to inform the contributor / payer of the expert's
title.
An investigator on its own expenditures may b e appointed by the taxpayer / payer. All
data and information disclosed by the experts shall be kept confidential. The report shall be
prepared in writing for the specialist inquiry.
The fees set by the tax body which has recourse to the specialist service s for the
investigations made in this Article shall be paid by the budget.

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If a tax body is not clarified in the specialist inquiry, it can order it to be completed or
may order the fresh one to be conducted.
1.3 On-the-spot verifications and written records
1.3.1 . Written documents submission
A taxpayer / payer shall have the obligation to supply registers, records, business documents
and any other written documents to the tax body in order to determine the fiscal state of
affairs. For the same purpose, the taxation body has the right, from other individuals with
whom the taxpayer / payer has or is in economic or legal relations, to request written
documents.
A written documents may be requested by the taxing body at the place of its place or
at the tax place of the person responsible for the presentation of the documents.
For protection against alienation or destruction a taxpayer is entitled to withhold
original documents, written documents, registers, documents of accounts, financial accounts,
regardless of their means of recording, or any material element which demonstrates that the
taxpayer is establishing, registering and making payments to the taxpayer by the taxpayer for
a period of at least thirty days. The withholding period may be expanded for up to 90 days in
extraordinary situations and on the basis of the authorization of the payment body supervisor.
As soon as the taxpayer is in the ownership of the statutory body, he or she is entitled to
submit copied records rejected by the tax authority.
Evide nce of retention of the papers referred above, a tax authority paper that defines
all the components required for individualizing evidence or evidence in issue and that, in
compliance with legal regulations, evidence or evidence has been withheld from the tax
authority. This paper is drawn up into two versions and is signed by the monetary authority
and the taxpayer / payer; one form is represented by the taxpayer / payer.
If the taxpayer / payer makes original written documents or documents available to
the taxation entity for the purpose of determining the tax situation, the taxpayer / payer shall
return to the first taxpayer the original colleagues and only keep true copies of originals of
tax-related written documents. The taxpayer / payer must certify t hat the copies are true to the
original by mentioning and signing "true to the original."

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The paper must bear the same title as a tax identity code as that provided by the
qualified tax authority, whenever a taxpayer / debtor presents to the monetary body the paper
signed by an employee or legal organization that is performing particular business operations
for a controlled occupation like tax advising, economic audit, accounting specialist inquiries,
and assessing.
1.3.2 On-the-spot checks
Tax agencies are entitled, in accordance with the law, to carry out verifications on – the-spot
and to draw up reports in this respect.
At least the following are mentioned in the ascertaining accounts:
a) the final date and location;
b) The first, last name and proxy capabilit y, and the name of the tax
authority to which the proxy belongs;
c) legal grounds on which verification was performed on – the-spot;
d) the on -site checking results;
e) The claims made by the taxpayer, the specialists or others involved in
the execution of the insp ection;
It is the responsibility of the taxpayer / payer to allow tax agency representatives to
carry out on – the-spot audits and to allow the experts used for such action, where necessary
for the purposes of the tax assessment, to enter lands, rooms and other enclosures.
The persons holding the lands or enclosures concerned shall, with the exception of
unannounced checks, be informed within a reasonable time limit of on -site verification. The
right to deny access to their home or residence must be commun icated to individuals.
In case of refusal of an individual's domicile or home, the applicable provisions
related to the ordering of the presiding judge in the Code of Civil Procedure shall, pursuant to
authorisation from the relevant court of law, be enter ed into the person in question.
At the request of a taxation body it shall be obliged to offer support in the
implementation of the provisions of the article by police, gendarmerie or other public force
agents.

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1.4 The right to deny the proof
1.4.1 Right of family members to deny the provision of data, to conduct research
and to submit written papers
The taxpayer's spouse and family and/or in -laws are authorized, up to and including the third
degree, to refuse to provide the information, perform the exper t inquiry or submit written
documents. The above -mentioned relatives must be made aware of their rights.
1.4.2 The right of other people to refuse to provide information
The following shall be authorized in the case of priests, attorneys, notaries, tax con sultants,
judicial officers, auditors, accountants, doctors and psychotherapists to refuse to supply the
information they have found in the course of their work. These persons may not hesitate to
provide any data concerning the satisfaction of their commit ments under the tax law.
1.5 Public authorities collaboration
1.5.1 Obligation to provide data and records for government officials and
organizations
At the request of government officials, organizations of government and public concern both
national and local have a duty to provide tax officials with data and records as well as
decentralized facilities of the government key power.
The local tax authorities shall be required to supply the central tax authority with
information on immovable goods and transportation m eans of transport of persons and legal
entities for whom the tax code provides for their obligation to declare. Frequency, format and
purchasing arrangements shall be created by a joint agreement between the Public Finance
Minister and the Minister of Regi onal Development and the Minister of Public
Administration.
The national tax authority has an duty to provide data on the income sources for
people to local tax authorities. It is the prevalent order of the Minister for Public Finance and
the Minister for Regional Development and the Minister for Public Administration to
establish the rate, location and method of production.

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1.5.2 Public or public institutions cooperation collaboration
For the purposes of this Code, the public authorities, or institutions of publ ic or public
interest are required to collaborate.
For the legality of its application, the tax body requesting cooperation is responsible
and the requestable power is responsible for the information it provides.
Whenever a government institution or agency is required to complete an application
for payment by a particular individual or juridical organization, the government body has the
duty or duty to apply for a Tax Asc, an income register or other paper relevant to the tax
status of the person concerned In this case, the person or legal entity concerned does not have
a requirement to present the certificates or the document any longer.
1.5.3 Collaborative circumstances and constraints
Collaboration shall be undertaken among organizations of government, pr ivate or public
concern within the boundaries of their statutory obligations.
The decision on this issue shall be taken by the government agency, the agency of the
government concern or the organization of government concern which chooses to cooperate.
If no such agency exists, the agency ranks above the required power shall take a judgment.
When a local tax agency chooses to co -operate, the Mayor or the Chairman of the local
Council shall make a choice on this issue in accordance with their legal prerogati ves, as
appropriate.
1.5.4 Public intergovernmental cooperation
Tax organs cooperate with comparable tax officials in other nations in accordance with global
treaties.
Tax authorities may, in the lack of an arrangement, give or petition for cooperation on
the gr ounds of reciprocity with a tax agency from another nation.

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1.6 Bearings of evidence
1.6.1. Evidence of the accompanying papers and accounts
The taxpayer / payer's supportive documents and accounting records will be considered as
evidence of the tax base. In addition, when the tax base is established, consideration shall be
given if there are other documentary proof.
1.6.2 Burden of evidence to prove tax situation
The responsibility of demonstrating the actions and the truth underlying his / her accounts
and other demands directed towards the tax body lies with the taxpayer / payer.
It is up to the tax authority, on the grounds of its own proof or conclusions, to motivate
administrative -tax records published.
1.6.3 The owner is set up for tax purposes
Where it has been established that certain goods, revenues or other titles are legally owned, or
held by, persons who continuously benefit from the profits or any common benefits provided
by such goods, and the persons in question declare by written declaration no t to be owners of
the goods, revenues or properties in question, but to mention not the owners, the owners and
the title.
The tax liability in connection with para's taxable amounts, according to the
provisions of law for the owners may be established. The owners shall also be obliged to pay
compensation for the individuals who paid the liability clearance.
If for the owner the tax liability shall be established, the procedure by which the tax
liability shall be established, Cessation is required.
1.7 Terms and conditions
1.7.1 Conditions calculation
Terms of any kind related to rights and liabilities provided for in the Tax Code, in this Code
and in other legal provisions applicable to the matter shall, unless otherwise provided for by

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fiscal legislation, be c omputed in accordance with the provisions of the Code of Civil
Procedure.
1.7.2 Extension of conditions
In justified cases, terms established by the tax authority under the law may, on request or ex
officio, be extended by the tax authority.
1.7.3 Term of the taxpayer / payer applications
Applications presented to the tax authority by taxpayers shall be resolved within 45 days
following registering.
Where additional relevant proof has to be administered in order for a settlement decision
to be taken, that p eriod shall be extended by the period between the date the proof is
requested and the day it is obtained but not more than:
a) If extra proof is requested from the requesting taxpayer / payer for two months;
b) 3 months, if extra proof is requested by Romania's officials, government agencies or
other third parties;
c) Six months if, as given in legislation, extra proof is requested by tax officials of other
nations.
1.7.4 Major force and casus chance
If the case of force majeure is impeded or a case of casus fortuit us, the conditions laid down
in legislation in order to fulfill the tax liabilities shall not begin to run or are revoked, as
appropriate.
In the event that they are carried out within 60 days of the termination of cases
provided for in paragraph, tax lia bilities shall be considered completed at a moment, without
any interest levy, late paying fines or any extra early payment tax, as appropriate or the
implementation of sanctions given by legislation.

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1.8 Transmission and recognition of apps by taxpay ers in the digital setting
1.8.1 Transmission of requests to the tax authority via distant digital means
Taxpayers / payers may, by digital means of distant communication, forward to the qualified
tax body apps, acts or other records as set out above.
The date on which the application, deed or document is submitted shall be the date on
which it is registered, as the result of electronic messages sent to the electronic registrar of
the Public Finance Ministry or local public administration, as the case may be.
Electronic registration shall mean the digital enrollment and trading scheme for
records and data obtained or issued by the tax authority via digital means in respect of that
code.
The electronic means of remote transfer, the transmission of requests , deeds or
documents through an electronic means of remote communication and the conditions under
which they are to be carried out, as well as by the order of the Public Ministry, are approved
in the case of applications, deeds or documents submitted to th e central taxpayer by taxpayer
/ payer.
The electronic means of remote transmission, procedures for transmitting
applications, acts or documents by a taxpayer / payer to the local tax authority shall be
approved by common order of the minister of regional deve, by means of electronic means of
remote transmission, as well as under the terms and conditions in relation to them. The local
tax authority shall determine by choice, depending on the accessible technical ability, the
digital means of distant commun ication that can be used by taxpayers.
1.9 Registration for taxation
1.9.1 Registration activities for tax purposes
Tax registration is the activity whereby the tax identification code is awarded, the register of
taxpayers / payersis organized and the cert ificate is issued.

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Except as otherwise given by legislation, on the grounds of the tax enrollment
statement the tax identity code shall be granted solely to a key tax body.
1.9.2 Registration obligation for taxation
A tax identity code for any individual o r act included in a fiscal partnership shall be included
for tax reasons. The code for tax ID is:
a) the sole registration code, granted pursuant to special law, for individuals and legal
persons as well as other persons who register with the trade register u nder specific
law;
b) The tax enrollment code granted by the tax authority for people performing financial
operations on an independent basis or performing liberal jobs except those specified
above;
c) The tax identifying number given by the tax authority to per sons who do not have a
private numeric code.
In order to administer the private revenue tax, the private numeric code for persons who
are electors shall be a private identifying code as provided by the Tax Code.
On the date of presentation of their first tax request, individuals who have a private
number code and are subject to private revenue tax are recorded for tax reasons.
A central tax body may register an object of tax law that has not complied with the
registration obligation for tax purposes in a ccordance with the law in order to manage the tax
receivables, ex officio (or at the request of another tax -compliant body). The enrollment
method ex officio shall be endorsed by order of a Chair of the A.N.A.F. or at the request of
another agency which ad ministrates tax claims.
If taxpayers who are non -residing in Romania and perform business in one or more
temporary positions, they shall, when submitting a tax enrollment statement, be required to
indicate a perpetual seat created in compliance with the t ax code. In the case of a tax
registration, the declaration of tax registration shall be presented to a tax body which shall
have its permanent permanent place of residence under the administrative authority.
Copies of supporting documents for the informa tion mentioned therein must accompany
the certificate of tax registration submitted pursuant to the Article.

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1.9.3 Identification of the contributor in connection with the local tax authority
Taxpayers are recognized as follows in their connection with th e local fiscal authority for the
purpose of managing local rates and fees:
a) Individuals shall, in compliance with unique legislation, be granted a private number
code.
b) Persons without a personal number code shall have a tax ID number given to the tax
author ity pursuant to Article 82 ;
c) Legal entities, by the tax ID code granted in compliance with Article 82 1 by the tax
authority.
1.9.4 The certificate of tax enrollment
For the issuance of tax enrollment documents, no extrajudicial stamp obligations shall be
granted.
When a tax registration certificate is lost, stolen or demolished, on the basis of a
request submitted by the taxpayer / payer for tax registration, the taxpayer shall issue a
duplicate of the certificate with evidence of the loss, robbery or dest ruction by the Official
Gazette of Romania, Part III of the certificate.
1.9.5 Amendments for tax reasons after registering
The Central Tax Authority shall be informed to the Central Tax Authority within 15 days
from the date of their event by submitting, filling out and declaring the information submitted
in the future through statement of entry for tax reasons.
The taxpayer / payer must submit the tax record certificate once, with the declaration
of references, for amendments originally declared and reco rded in the certificate to be
annulled, and a new certificate to be issued.

1 PARLIAMENT OF ROMANIA CHAMBER OF DEPUTIES SENATE, LAW on the Tax Procedures Code,
Obligation to register for tax purposes , page 61, 2015

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14
Documents attesting the changes which happened shall accompany the statement of
references.
Any time the taxpayer or payer discovers mistakes in the statement of entry for tax
reasons, the dispositions of the document shall be implemented appropriately.

1.9.6 Amendments later to registration for tax reasons for persons or legal
persons who are required to register with the trade register
Amendments produced in compliance with uni que laws in connection with the information
originally requested by people, legal bodies or other organizations registered in the register
shall be produced.
1.9.7 Cancelation for tax reasons of registering
An action of removal of the tax identity code and the tax enrollment certificate constitutes
cancelation of eligibility for tax reasons.
If, through tax enrollment declarations in compliance with Article 81 2and 82 , people
or companies enrolled for tax purposes cease to be tax objects, they must demand the
cancelation of their tax status by submitting a closure statement. The statement must be
presented within 30 days of the date on which it ceases to be subject to tax law and must be
accompanied by a certificate of tax registration to revoke it. Any tim e the tax office
determines that the terms of cancelation of the register have been completed and there is no
statement of cancelation, it may also cancel it on its own initiative. the legislative authority
will be able to do so.
The cancelation for tax r easons by the main monetary authority, if the person dies or
where appropriate, the legal instrument ceases to occur in compliance with the legislation,
shall take place in ex officio.
Only for the purpose of fulfilling the tax obligations corresponding t o the intervals
during which the individual or entity was a tax law subject may be applied for the purpose of

2 PARLIAMENT OF ROMANIA CHAMBER OF DEPUTIES SENATE, LAW on the Tax Procedures Code,
Scope of the activity of registration for tax purposes , page 61, 2015

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the tax identification code withdrawn as a result of the cancelation of registration for tax
purposes after the cancelation by the successors of t he ceased to exit individuals / entities.
Chapter 2 – Fiscal appraisal
2.1 General Provisions
1.1.1 Scope and tax assessment documents
Tax valuation is activity in which the taxable base is created, the tax basis calculated and the
tax receivable are calculated.
The following are to be evaluated for tax receivables:
a) In compliance with Article 95, through a tax return;
b) in the other instances, through a tax valuation of the monetary body.
2.1.2 Tax evaluation subject to further checking
The quantity of tax receivab le shall, except for the event in which a tax inspection was
carried out or a review of the private tax position, have to be evaluated subject to later
review.
At the initiative of the tax body or at the application of the taxpayer / payer, on the
basis o f results of the competent Tax Body, the tax assessment subject to subsequent
verification can be canceled or amended.
Only after the lapse of the restriction period relating to the right of taxation or
following a tax inspection or review of the private tax position shall a reservation of later
checks be revoked.
2.2 Provisions concerning the tax appraisal
2.2.1 . Tax assessment
The qualified tax body shall issue a tax evaluation. The tax body shall issue the taxation
evaluation whenever a documentary revi ew, a tax audit or a verification of the private tax

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position in accordance with law has been carried out, or any time it assesses or amends the
tax base.
When no choice was made in respect of a tax base pursuant to Article 99, the tax
valuation shall be given where required.
Where the law fails to impose the duty to calculate tax, the tax declaration shall be
assimilated to the tax base decision.
Payment notifications are, as of the date of their service, also the tax evaluation and
the decision relatin g to the ancillary tax liabilities, if they create quantities to be paid.
2.2.2 Exemption from tax receivable evaluation
The tax body waives the tax -receivable evaluation and fails to issue a tax evaluation when it
determines that the legal unit has ceased to exist or that the person has died and no successors
have been found there.
If the principal tax payable falls less than 20 RON, the central tax body waives the
appreciation of tax payable and does not issue a tax assessment. In the case of multiple ty pes
of tax receivables, this tax rate shall apply to the total of these receivables. The ceiling shall
be applied.
The deliberative bodies may set the limit on tax liabilities that they may waive
through a decision in the case of tax liabilities administe red by a local tax authority, and the
maximum ceiling.
2.2.3 The shape and content of the tax evaluation
In addition to the elements provided by Article 463, a tax assessment should include, for each
taxable period, the type and amount of tax payable, as w ell as the tax base.
2.2.4 Tax documents assimilated to tax valuations
Tax assessments shall be treated with the following documents of administrative tax:

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Content and motivation of the administrative -tax document , page 30, 2015

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a. Decisions on settlement of applications for value -added tax refunds and settlement
decisions on tax refunds applications;
b. Decisions concerning tax bases;
c. the ancillary -tax liabilities decisions;
d. Decisions do not alter the tax base.
2.2.5 Decisions concerning the tax bases
In the following cases, by decision on the tax bases, tax bases shall be laid down separately:
a. When multiple persons get taxable income. The choice also involves distributing
taxable income to each individual participating in its acquisition;
b. where the taxable income source is within the jurisdiction of a different tax authority
than a l and authorized. In this situation, the tax base authority shall belong to the tax
body under which the revenue source is located.
In their relations with the taxation body a common proxy may be appointed if the taxable
income is acquired by several person s.
2.2.6 Assessment decisions for certain receivables in the budget
The budget receivables that are prejudicial / illegal public funding to be reclaimed pursuant to
law shall be assessed, unless otherwise provided for in the special law, by a decision issu ed
by competent authorities.
2.3 Taxation return provisions
2.3.1 The requirement to submit tax returns
Tax returns, on terms and conditions established in these laws, shall be filed by the persons
under the Tax Code for whom this obligation is provided.
Where the law does not specify the time limit for presenting a tax return, the term shall
be as follows:
a) In the event of tax returns to the central tax authority, by order of the Ministry of
Public Finance;

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b) In the case of tax returns to be submitted to the local ta x authority, through a joint
order of the Minister of Regional Development and Public Administration and of the
Minister of Public Finances.
The requirement to submit tax returns shall also be maintained when:
a) The liability for taxes has been paid;
b) In acc ordance with the legal provisions, the tax liability in question is exempted from
payment;
c) During the reporting period, no sums paid outcome for tax liability, although there is
an obligation linked to the information, in accordance with the legislation;
d) Non-resident taxpayers are earning revenue in Romania and are not taxable in
Romania pursuant to double taxation agreements.
If the earnings information obligation is exempt from payment of personal revenue tax
pursuant to the law, the Central Tax Office m ay approve, on the request of the taxpayer /
payer, other terms and conditions relating to the presentation of the tax return, according to
the requirements of tax administration. The central tax body will make the decisions in
accordance with the prerogat ives adopted in this regard by the order of the Chairman of
A.N.A.F. The aforementioned terms and conditions.
Where secondary seats are registered as payers of wages or income as wages and are
assimilated to payments for tax purposes, the tax -payer is req uired to declare on behalf of
secondary seats, as provided for in law, a tax on wages owing to such seats.
2.3.2 The tax return shape and content
By filling the form provided for free by a tax body, a tax return shall be prepared. Where the
sum of tax liab ilities is provided for under legislation, the taxpayer / payer has to calculate it
and mention it in the tax declaration.
In accordance with the form given and its tax condition the taxpayer / payer is
obliged to fill in the tax return the right, complet e and good faith data. The tax returns shall
be signed by the taxpayer or, where applicable, the legal agent or proxy.
In the following instances, the obligation to sign the tax return is also considered to be
fulfilled:
a) when an electronic payment scheme sends a tax return;

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b) When an electronic remote transmission system sends a tax return pursuant to Article
103.4
The returns of taxes shall be followed by documents needed in accordance with the legal
regulations.
The Chairman of A.N.A.F. may order the tax receivables for taxation of a taxpayer, the
instruction on how to complete them, the useful information as well as preaddressed
envelopes in relation to taxation receivables, for the type of tax receivables for which the
taxpayer / payer may send the taxp ayer / payer. In this event, the central tax authority shall
bear the countervalue of the correspondence.
2.3.3 Submission of tax returns
Tax returns shall be presented to or sent, on confirmation of receipt, to the office of the
registrar of the competent tax body. Tax returns may be transmitted via electronic or remote
electronic transmission devices. The proceedings relating to transmittals by electronic means
or by electronic remote electronic transport systems are created by order of the Chairman of
the A.N.A.F. For tax receivables administered by the central Tax Body.
If the taxpayer can not write, for reasons independent of its will, the tax returns can
be drawn up by the tax authorities in the form of minutes.
The day on which the return is submitt ed shall be the date on which the tax body has
been enrolled or the date on which the return was submitted to the post office, as appropriate.
The date on which the tax return is submitted by digital remote transmission, as shown by a
letter of confirmatio n sent as a consequence of the receipt of the return, is the date on which
the return is registered on the tax body's internet site.
The date on which the tax return shall be submitted via electronic remote
communications is the registration date on the p ortal, as the findings of the digital message
sent through the data trading system, subject to a validation of the content of the exchange. If
the return is not validated, the validation date as a result of electronic message shall be its
date of submissio n.

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2.3.4 Tax return certification presented to the central tax authority
A tax adviser who has received this ability in conformity with the legal regulations
concerning the organisation and practice of the tax consultancy activity and has enrolled as an
active member in the Registry of Tax advisers can choose to certify a tax return, including the
rectifying tax report before the central tax authority submits it to the tax advisor;
In compliance with the certification standards approved by the Chamber of T ax
Consultants and supported by the Ministry of Public Finance, and without reservations, the
tax return shall be certified. The certification documents must provide an explanation on the
quantity and nature of the declared tax receivable as well as on the causes of the correction
and the motivation for certification made with reserves, as applicable.
The procedure for submitting a Certification Document to a tax body prepared by the
tax consultant pursuant to the paragraph above the procedure for the infor mation exchange
between A.N.A.F. and the Chamber of Tax Consultants is approved by order of the chaired
A.N.A.F..
Certification of a tax return by a tax consultant that is not enrolled as active
participant in the tax consultants ' register or by a tax co nsultant leads to a absence of
submission.
If it determines that a tax return has been submitted that has been certified by a tax
advisor not registered as an active member in the Register of Tax Consultants and of
consultancies, as well as by a person no t a tax consultant, it shall notify the taxpayer or the
payer in accordance with law. When the certification is not subjected to notification within 30
days.
In an analysis of risks carried out by the Central Tax Body for the selection of the
taxpayers fo r tax checks, certification of the tax return by a tax consultant is an evaluation
criteria.
2.3.5 Fixation of tax returns
During the time of limitation of the right of taxation for receivables, tax declarations can be
corrected by the taxpayers / payers.
The taxpayer / payer may, regardless of the period referred to, correct the informative
return.

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The error in tax returns in accordance with the provisions of the Tax Code shall be
rectified in the case of value added tax. In accordance with the procedure authorized by order
of the President of A.N.A.F., the clerical mistakes of the value -added tax returns shall be
corrected.
After the subsequent verification reserve has been cancelled, the tax statement can
not be presented or revised.
The provisions ar e by manner of exception after the subsequent verification reservation
has been cancelled, the tax declaration may be presented or corrected in the following
instances:
a) if the correction is due to completion or not to comply with a statutory condition
requiring a correction to the tax base or related admissibility of taxation;
b) Where a definitive decision of the tribunal created liabilities for the payer account
representing revenue or revenue differences to be paid to the beneficiaries thereof that
are gene rating tax liabilities corresponding to periods for which the later verification
reserve has been reversed.
Where during fiscal examination, a tax declaration corresponding to the periods and tax
receivables subject to tax inspection is submitted or corre cted by that taxpayer / paid person,
the tax return shall not be considered by the tax body.
2.4 Assessment of the tax base through estimation
2.4.1 The right of the tax authority to estimate the tax base
By means of the reasonable estimate of the tax base, by usin g all proof and evidence provided
by law the tax base and the related tax receivable may be assessed by a tax body, whenever
the taxation state can not be properly assessed.
The tax base estimate evaluation is produced in instances such as:
a) In accordance with Article 107 paragraphs 1 -45;

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Assessment of tax liabilities ex office as a result of the failure to submit the tax return, page 82, 2015

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b) Where the tax authority can not create a right tax status and finds inaccurate,
incomplete, and if not accessible or not made accessible to tax authorities, accounting
or tax records or tax returns or documents or data sub mitted during the tax audit ;
Where the tax body has the right to evaluate tax bases, in accordance with the law, it
shall recognize those aspects nearest to the tax status. The tax body is obliged to mention the
factual and legal factors that led to the use of the estimate as well as the estimate criteria in
the tax evaluation.
In the case of tax receivables administered by the central tax authority, the tax body may
use methods of appraisal through the appreciation of the tax bases approved by the A.N.A .F.
Chairman, in order to assess the tax base by estimation.
The quantity, except for those evaluated during tax inspections, of tax liabilities arising
from the application of the regulations of this document is evaluated subject to later
verification.
2.4.2 Assessment, ex officio, of tax liabilities in the absence of a tax
return
If a tax return is not presented, a tax body may, through a fiscal appraisal, appraise the tax
liabilities ex officio. The ex officio evaluation shall not be produced by 15 days follo wing
notification of excess of the statutory period of presentation of the tax return by taxpayer /
payer. These clauses shall not apply to the undeclared tax liabilities after the start of the tax
review.
The tax receivable evaluation ex officio shall be produced in accordance with Article
106 by estimating the tax base. In the event that the data kept by the tax agency does not
allow the assessment of the tax basis, this tax body shall continue to estimate the tax
receivable.
The notification of non -subm ission of returns or an officio assessment of tax
liabilities in the case of an income taxpayer / payer shall not be made for the tax receivables
administered by the central tax body, provided the inactivity is in effect.

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2.5 Regarding tax and accounts
2.5.1 The requirement to keep tax documents
The taxpayer / payer is required, in compliance with legislative acts, to maintain tax
documents in order to evaluate the tax situation and the tax obligations owed.
A taxpayer / payer who carries out transaction s with subsidiaries has an obligation to
prepare a price transfer file for purposes of documenting compliance with the principle of
market value. The taxpayer / payer has the duty to submit the transfer price file at the request
of the authorised central t axation authority. Approvals shall be made by order of the
Chairman of A.N.A.F. on the amounts of transactions for which a taxpayer is obliged to
prepared a transfer pricing file, the terms of their development as well as the contents of the
transfer price file and the terms and circumstances under which it is asked.
The tax records shall be as follows: registers, situations and any other documentation
required by fiscal law to evaluate fiscal status and tax receivables, such as: the Sales Journal,
the Pur chasing Journal and the Register of Tax Claims.
2.5.2 Rules for accounting and tax registration
The accounting record and tax records may, where applicable, be held at the tax residence of
a taxpayer or at the registered seat or secondary seats of a taxpay er or may be entrusted to an
archiving company authorized by the law.
Legal regulations concerning accounting record keeping, archiving and language are
also relevant to the tax record.
If, in addition to information collected in electronic form, the tax payer / accountant
has an obligation to maintain and submit applications for records by means of electronic
managements, in addition to data archived in electronic form.
The taxpayer / payer shall register the revenue and expenses he / she has acquired in
connection with the operations he / she conducts by drawing up the registers or any other
legal documentation.
The taxpayer is obliged to make use for any activity that is performed by the
taxpayer, in accordance with its operations, of primary documents and accounts set out by
law and to fill in the boxes of the forms fully.

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Any records appropriate to taxation that the taxpayer / payer maintains may be taken
into consideration by the tax body.
2.6. The period for limiting the tax liability assessment
2.6.1. The purpose, term and time when the limitation period begins the right to
tax liabilities
Unless provided otherwise in law, the tax body's right to assess tax liabilities shall be subject
to a term of restriction of five years.
If the receivables resu lt from the actions provided by criminal law, the right to
appraisal of tax receivables shall be subject to a limitation period of 10 years.
2.6.2. Adjournment and suspension of period of limitation on the right to assess
tax receivables
The period of rest riction referred to in Article 110 is disrupted:
a) In the instances and in the circumstances provided by law for the period of restriction
of the right to bring an action before the tribunal;
b) on the date of the taxpayer / payer submitting a tax return after the expiration of the
lawful term of the tax return;
c) on the date on which the taxpayer / payer shall correct the tax declaration or make
another voluntary act for his / her tax liability.
The duration of prescription referred to in Article 110 6 is to be suspended:
a) the suspension of the limitation period of rights of a Court action in the event and
under the circumstances provided by law;
b) During the period between the start date of the private tax inspection / verification
scenario and the date on which a tax return has been issued as a consequence of the
tax inspection / verification of the scenario with respect to the private taxation,
provided the legal period of performance is respected;

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The object, term and moment as of which the limitation period of the right to assess tax liabilities starts
running, page 85, 2015

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c) in the period within which the taxpayer / payer prevents tax inspe ction / verification
of private tax situations from being carried out;
d) for the period from the date on which a taxpayer / payer was declared inactive and the
date on which he was reactivated.
2.6.3. Effects related to the right to assess the tax receivable s of the limitation
period
The taxation body shall prevent the operation of issuance of the tax receivable document
where the period of limitation relating to the right of appraisal of tax claims has lapsed.

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Chapter 3 – Case study on exti nguishing debts by forced execution
Following the decision, the executor must comply with the tax decision taken by the
competent fiscal body, which has the obligation to inform the debtor within 30 days from the
non-payment of the tax receivables.
The fi scal body has the duty to issue the enforcement order as often as it is
needed or whenever it establishes or modifies the tax base as a result of a check performed on
the documents certifying the non -payment of the debt to the State Budget. The entire proc ess
of informing the contractor, drafting the documents and executing it must be done in
accordance with the law.
The taxing decision must include, in addition to taxpayer identification data,
the type of tax claim, the tax base and the amount of tax for each taxable period.
3.1 Enforced execution of an individual debtor
Taking into account the voluntary non -compliance of the debtor for the settlement of the
debts owed to the state to the due dates established and stipulated in the Annual Taxation
Decision for the incomes realized in Romania by the individuals, the enforcement of the
forced execution is undertaken.
The first step in recovering debts is to issue the summons, which is the fiscal
administrative act whereby the debtor is notified of the amounts due as a tax liability as well
as the name of the tax liability, and the term up to which they can be extinguished by
voluntary compliance.
If the debtor fails to extinguish the tax receivables by payment, after the
expiration of the term indicated in the summons, the forced execution is started from the
communication. Somata, which contains the value of the debtor's debt and other information
about which budgets the debts have, is accompanied by the enforceable title. See Annex 1.
3.1.1 Attachment to thir d parties as a means of enforced execution
Due to the fact that the debtor does not extinguish the budgetary receivables at the time limits
stipulated in the received summons, the borrower is issued.

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In the analysis below, we will detail the second stage o f the forced execution
in which both the debtor and the banks where the debtor has accounts and the third party
where the debtor carries out his / her wage activity receive an address to establish the
attachment to the money assets for banks, salary rights of an employee, for the amounts owed
by him to CASS, from independent activities.
According to the legislation in force, within 5 days from the registration of the
attachment by the employing company, it has the obligation that from the income from
salari es and other periodic incomes, the pensions granted within the social insurance, as well
as other amounts that are regularly paid to the debtor and are intended to provide its means of
subsistence can be traced:
– up to half of the net monthly income, for the amounts owed as a maintenance
obligation or child allowance;
– up to one -third of the net monthly income for any other debt.
As a result, tax receivables from contributions and other amounts established
under the law, due to state budget, state social security budget, local budgets and special fund
budgets, are retained from salary income to one third of monthly net income transferred to the
specified account in the match up to the amount of the amount that is executed in the
confinement.
If several app eals are set up and the sums for which the establishment of the
debtor has been set exceeds the amount of the debtor's income, the third party, within the
stipulated term, shall retain and record the amount, informing the territorial administrative
unit ab out the way of extinguishing the sums from garnishment.
3.1.2 Attending the bank as a means of enforced execution
With the attachment to the third party, the banks are debited to the banks where the debtor
has accounts. Banking involves bank account block ing by the issuing bank institution. In the
case of attachments, the client is restricted access to the amount of money in the bank
account. Thus, he can neither withdraw money from the ATM or from the bank's counter, nor
make payments or transfer money to other accounts.
Banking institutions have the obligation to make available the existing
amounts in the account of the clients if they are notified by an executor, but only after

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exceeding 15 days from the written notification sent by the executor to the e xecutor. They
also have the obligation to deduct the amounts that accrue from subsequent payments until
the customer pays the due amount.
Banking institutions are under no obligation to analyze or track the amounts
collected in client accounts. Therefore, they only have the obligation to make available the
existing amounts in the accounts of the clients and to transfer to the indicated account up to
the amount of the indemnity, in accordance with the legal provisions in force.
Regarding the dismantling of t he attachment and the unblocking of the
accounts, this can be done by the debtor or at the request of the debtor, when the cause of the
establishment has ceased to exist or, in other words, the amounts due have been paid. In fact,
the amounts owed to the F iscal or other state institutions may be paid in staggered manner if
the debtor makes a request in this respect to the institution concerned and is approved for the
rescheduling request.
"The prompt execution of the court's judgments is a necessary and ess ential
step in order to improve the services of the state public administration. By the amendments to
the Law no. 554/2004 over time, the Romanian legislator attempted to achieve this result.
The presented paper attempts to step up the measures and provisi ons taken by the legislator in
order to achieve the desired result. "(MOLDOVAN, 2017)
If the debtor does not have an open account at the credit institution unit, he
will inform in writing the ANAF about the fetus that he / she does not have accounts with the
requesting bank unit.
At the moment of extinguishing the fiscal claim, the object of enforced
enforcement is no longer issued and issued by ANAF – the raising of the portrayal (Annex 4),
which will be transmitted to the debtor, the banking units and th e third parties, to whom the
attachment was issued.
3.1.3 Enforced execution of real estate
Forced execution of real estate is the next step in the recovery of receivables, in the
conditions in which, the funds are not extinguished by means of the previous forced
execution, or the value of the claim is higher than the value of the sum recovered by
indemnification to third parties. Enforced execution may extend to the debtor's property,

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29
which can be tracked according to the law, and their capitalization is c arried out only to the
extent necessary for the realization of the tax receivables and the execution costs.
The forced execution of the debtor's property, traceable according to the law,
is usually carried out within 150% of the value of the tax receivable s, including the execution
costs.
Real estate by nature is: the land and any other things incorporated into it,
such as buildings, pipes, crops harvested by roots and tree fruit still uncleaned. There are
immovable property by destination the objects that the owner affects a real estate being
necessary for using it.
The information on the assets owned by the debtor is requested by ANAF
through the written address to ANCPI, with the obligation to provide this information.
Subsequent property of the debtor, s ubmitted by him / her and / or identified
by the executing body, is subject to seizure and recovery. Where the debtor owns goods in
common ownership with other persons, the forced execution shall extend only to the assets
assigned to the debtor as a result of the judicial division.
In the case of a natural person debtor, the minimum amount of space occupied
by the debtor and his family, determined in accordance with the legal provisions in force, can
not be subject to forced execution.
Enforced execution sh all take place until the tax claims enforced in the
enforceable title, including interest, penalties for delay or late payment, as the case may be, or
other amounts due or granted under the law, as well as execution costs, are extinguished.
If the enforcem ent order provides, as the case may be, with interest, late
payment, late payment or other amounts without having been determined the amount thereof,
they shall be calculated by the executing body and recorded in a trial – verbal which is an
enforceable tit le, which is communicated to the debtor.
The land registry office shall communicate to the enforcement bodies, at their
request, within 10 days, the other real rights and tasks of the property being pursued, as well
as their holders, who shall be notified by the executing body and summoned by the deadlines
set for selling the real estate and distributing the price.

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Upon receipt of the seizure record, the debtor may request the enforcement
body within 15 days of the notification to approve that the full paym ent of the tax receivables
is made from the proceeds of the immovable property pursued or from other income during
the up to 6 months or request a rescheduling of claims for a period of up to 60 months
according to their value. In this case, the executor s ect becomes an insurer's seizure. If the
debtor fails to comply with the scheduling schedule, the executing body may proceed to the
valuation of the real estate.
3.1.4 Assessment of assets subject to forced execution
Prior to valuing the goods, they will be evaluated. The evaluation is carried out by the
enforcement body through its own valuation experts or by independent evaluators.
The valuation and capitalization of these goods will be made by the tax
authorities at market price. The evaluation and capi talization procedure is approved by order
of the Minister of Public Finance, at the proposal of the President of the National Agency for
Fiscal Administration.
3.1.5 Use of seized goods
If the tax receivable is not extinguished within 15 days from the date of the termination of the
minutes of seizure, it shall proceed, without any other formality, to the capitalization of the
seized assets, except in cases where, according to the law, the dissolution was ordered
seizure, suspension or postponement of forced execution.
3.1.6 Valuation of goods by sale at auction
The procedure of selling the real estate at a public auction starts when the debtor does not pay
his debt, we are talking about a real estate located in the town.
The procedure for capitalizing the re al estate by auction is accomplished by
publishing the tender announcement both in a daily newspaper, at the local tax office, at t he
creditor and at the debtor ( Annex 4).
The sale term can not be less than 15 days and is calculated from the moment
of the publication of the sales publication at the place chosen by the Tax Administration for
the defraudation of the auction, which is in most cases at its headquarters.

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According to the legislation in force, the auction of a real estate starts with the
establis hment of the price, which is set by a valuation expert.
3.1.7 The first auction term
The starting price of the auction is determined by the valuation expert through an evaluation
report.
The condition to participate in the auction is to represent a guar antee,
representing 10% of the starting price of the auction for that term, we refer to the price that is
mentioned in the sales publication, as well as the documents requested in the announcement
for submission to the administrative unit where the auction is held.
Auctioning will take place in public, in the presence of those interested, of the
bidders. As a rule, for each building you will bid separately.
In the event that no documentation is submitted by the applicant within the
deadlines set in the anno uncement, a nonrecognition procedure shall be drawn up and
reprogrammed by establishing the second deal term for sale by auction.
3.1.8 The second auction term
The second sales period will be set by the tax administration, respecting the time interval
from the date of the publication of the sales publication to the place where the auction will
take place. A new display of the sales publication will be made, along with an update of the
publication's content. The manner of publication of the tender notice and the conditions for
participation in the auction are identical to those of the first auction.
For this term, the price at which the call begins will be 75% of the price at
which the property was valued, the price may be decreased less, but the decrease is not less
than 25% of the value at which the property was valued, then when there is creditors'
agreement.
If the property is not sold at this time, at the request of the creditor, the
executor may establish a new auction. If no request is submitted by the deadline set in the
announcement, a new non -validation report shall be drawn up and is reprogrammed by
setting the third term for capitalization by selling the real estate at auction.

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3.1.9 The third auction term
And this time, a new publication will be re leased, and its contents updated.
The auction will start at the 50% price of the starting price of the first auction.
If this price is not obtained, the good will be the highest bidder (when there are at least two
bidders), even if the price offered for th e property is lower than the amount of the claim or
guarantee (which the creditor has). If only one person is present, the sale may be in favor
only if it offers the starting price of this auction, not less than 50% of the initial bidding price.
Therefore, the auction procedure includes a maximum of three auctions, in the
case of non -capitalization of the good preocupation will be finalized by a closing of the
auction. A new forced bid application opens a new bidding procedure, a procedure that has a
maximu m of three auctions, but bidding procedures can be unlimited.
3.1.10 Minutes of adjudication
In the case of the sale of the immovable property auctioned, the executing body will conclude
the minutes of adjudication, no later than 5 days after the full paym ent of the price if the asset
was sold by installment. The minutes of the adjudication shall constitute the title of
ownership, the transfer of the right of ownership to the date of its conclusion. A copy of the
minutes of the adjudication of the immovable property will be sent, in the case of a flat -rate
sale, to the land registry office to enter the prohibition on the alienation and scrapping of the
property until full payment of the price and the interest or the increase of the delay , as the
case may be , established for the immovable property, on the basis of which the land registry
is entered.
3.2 Analysis on the main sorces of income
1. Collected revenues by applying enforcement measures

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Figure 1. Collected revenues by applying enforcement measures
As you can during the 3 years of revenue analysis, it records fluctuations. Thus in 2015 the
value of the income is of 1,218,773 lei, and in 2016 it suffers a decrease of 86,553 lei, but in
the following year it grows by 139,319 lei. Hence, it can be conclu ded that fluctuations have
a significant character.

2. Summons collected

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Figure 2. Summons collected
The amounts collected during the years 2015 -2017 are increasing in the first two years, after
which they suffered a decrease of 72,172 lei in the last year of analysis.

3. Other accounts collected

Figure 3. Other accounts collected
Due to the observable increasing character during the analysis years we can state that the
state collects in the accounts the amounts charged to the debtor. Thus, in 2017, the value of
the bank account receivable amounts to 377,990 lei, with an increase of 155,845 lei compared
to 2015.

4. Third parties collected

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Figure 4. Third parties collected
Amounts earned from third parties are subject to incremental changes over the course of all
three years, which means that the company collects a large amount of the amounts owed by
the executives throughout the year of analysis.

In conclusion r egarding the receipts detailed in the tables below, the random evolution of
earnings from forced execution is observed.
Considering that the share of borrowers differs from one month to the year,
as well as from one year to the next, both the number and the value can not be carried out an
increasing or decreasing analysis of the receipts.
Estimated effects due to the implementation of forced execution measures:
increasing voluntary compliance with tax and tax declarations; increasing the degree of
voluntary compliance with taxes and fees; increased undeclared revenue; reducing the cost of
collection; improving the quality of services provided to taxpayers and creating a more
friendly image of A.N.A.F.
Thus, new indicators can be identified that assess the level of
collection that influences its level, and whether the aggregation of indicato rs takes into
account all variables. At the same time, we will analyze the need to develop vertically and
horizontally the performance indicators used in the collection of tax receivables.

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Last but not least, a differentiated approach of borrowers, dependi ng on the
fiscal risk of non -payment of tax obligations, can help reduce administration costs and,
implicitly, increases in collection.
Measures to sanction non -compliance are specific to the type of non –
compliance found:
-confirmation of the declaration l eads to the establishment of contravention
fines, differences in taxes and charges, the estimation of damages, the formulation of crim inal
complaints for tax evasion
– the non -compliance with the payment of taxes and fees determines the
enforcement of the forced execution procedures on the debtor taxpayers, resulting in the
establishment of attachments, the application of seizures on the goods, the capitalization of
seized assets, the application of the insolvency procedures and the declaration of insolven cy
of the debtors, evasion of tax liabilities.

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Conclusions
By expressing personal views on the interpretation of certain laws and the drafting of acts of
procedure used in this procedure, we sought to approach civilian law enforcement not only
from the doctrinal point of view, but also from a practical point of view .
From a theoretical point of view, the fundamental principles of forced
execution contribute to the understanding and interpretation of the legal provisions regulating
this activity . In practical terms, their importance is overwhelming as it helps to interpret less
clear provisions or to comply with legal rules, ultimately leading to the creation of unitary
case law.
Also, forced execution procedures are governed mainly by national l aws, the
courts of the Member State of the place of enforcement having exclusive competence to deal
with all incidents resulting from the enforced enforcement activity.
In the second part of the paper, I examine the enforcement procedures, in part
analyzin g each stage of forced execution in all its ways. At the same time, the special
procedures, namely: the summons, the attachment, the precautionary measures, the sale of the
asset by the enforcement body, are analyzed within this part.
Also, in order to pro vide an overview of the enforcement institution, the
forced execution of tax receivables is examined.
Also, forced execution procedures are governed mainly by national laws, the
courts of the Member State of the place of enforcement having exclusive compet ence to deal
with all incidents resulting from the enforced enforcement activity.
From a theoretical point of view, the fundamental principles of forced
execution contribute to the understanding and interpretation of the legal provisions regulating
this ac tivity. In practical terms, their importance is overwhelming as it helps to interpret less
clear provisions or to comply with legal rules, ultimately leading to the creation of unitary
case law.

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Bibliog raphy

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JS4uxhDFeCxwks_Kj0nPwns3EjHvCRji3T9qKLUtNSi1CK90iKgcEZJSUGxlaqBqkF5ebleYl5iml5RvqoBNvU
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