On 21 October 2026, ANAF released a draft order amending multiple regulatory acts governing the extinguishment of tax debts through the transfer of immovable property to state ownership and the forced execution of claims against public institutions. The proposal modifies Annex 1 to Order No. 6942/2024, Order No. 63/2017 on tax collection forms, and Order No. 3,454/2016 on forced execution procedures. These changes aim to streamline asset seizure workflows, update form templates for digital submission, and clarify valuation methodologies for seized properties. The amendments are part of ANAF’s broader digitalization strategy under the National Recovery and Resilience Plan (PNRR) and respond to recommendations from the European Court of Auditors regarding the efficiency of tax enforcement mechanisms. A 10-day public consultation window is open until 31 October 2026.
Key Takeaways
- Digital Form Modernization: All tax collection forms (Form 63/2017 series) are redesigned for exclusive electronic filing via the Virtual Private Space (SPV), eliminating paper submissions and enabling real-time validation. The new e-forms incorporate conditional logic to auto-populate debtor data from the ANAF registry, reducing manual errors and processing time by an estimated 40%.
- Property Valuation Standards: New annexes introduce standardized valuation grids for immovable assets transferred to the state, referencing ANEVAR guidelines and requiring certified appraiser reports for properties exceeding RON 500,000. The valuation must reflect fair market value as of the seizure date, with a mandatory 10% discount for forced sale scenarios, ensuring transparency and preventing undervaluation disputes.
- Public Debtor Execution Acceleration: The forced execution procedure against public authorities now includes a 15-day payment injunction phase before asset seizure, with automatic referral to the Ministry of Finance for budgetary allocation. If the public debtor fails to pay within 15 days, ANAF may directly intercept budgetary transfers from the Treasury, bypassing lengthy court procedures. This measure addresses chronic delays in collecting tax claims from state-owned enterprises and local governments.
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