On 24 August 2026, ANAF released a draft order establishing the procedure for the official determination (ex officio) of social security contributions and health insurance contributions owed by individuals, along with the associated form models and content. This measure addresses gaps in compliance where taxpayers fail to declare or pay mandatory contributions, granting ANAF the authority to assess liabilities based on available data. The draft also specifies the documentation debtors must present to substantiate their economic and financial situation during the assessment process. Public consultation runs for 10 calendar days from publication, with submissions directed to presa@anaf.ro.
Key Takeaways
- Ex Officio Assessment Powers: The procedure formalizes ANAF’s right to calculate and impose social security and health contributions when individuals do not fulfill declaration obligations, using third-party data and risk analysis.
- Standardized Forms: New prescribed forms will streamline the notification and payment process, ensuring legal certainty for both the administration and taxpayers subject to official determinations.
- Debtor Documentation Requirements: Clear guidelines on the financial documents required from debtors aim to reduce disputes and accelerate resolution of contribution arrears.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement