On the 17th of June 2021 Emergency Ordinance no. 51/2021 („GEO no. 51/2021”) regarding the extension of the terms provided in art. II point 9 and art. III of Law no. 295/2020 for the amendment and completion of Law no. 207/2015 on the Tax Procedure Code, as well as the approval of some fiscal-budgetary measures was published in the Official Gazette.
By Law no. 295/2020, it was implemented the measure according to which the competence to resolve appeals filed against debt securities and other fiscal administrative acts issued by the central fiscal body passes from the competence of ANAF to the competence of specialized structures for resolving appeals within the Ministry of Public Finance. The measure was to be applied from 21st of June 2021.
By GEO no. 51/2021, the transfer of the activity of solving the appeals from ANAF to MPF was postponed until 1st of October 2021. Thus, until September 30 inclusively, the activity of solving the appeals remains in the competence of ANAF.
