Romania sets ex officio procedure for Form 216 wealth tax

The procedure covers non-filed Form 216 liabilities

Order 1,444 approves the procedure and assessment documents used where a person liable under Title X^1 of the Fiscal Code does not submit Form 216. For legal persons, the covered asset category is passenger cars registered in Romania whose individual acquisition value exceeds RON 375,000. The procedure also covers the separate individual liability for qualifying residential buildings, but that limb is distinct from the corporate and group-asset focus of this brief.^[1][2][3]

ANAF must notify before assessing

The competent tax office compiles a non-filer list within 15 days after the statutory filing deadline and sends a notice. A taxpayer has 20 days from communication of the notice to file. If the return is still missing, the authority gives the taxpayer an opportunity to be heard and may issue the ex officio assessment using Form 261. The procedure includes two seven-day administrative steps around the hearing process and specifies the information used to determine the taxable asset and base.^[2]

A later return can cancel the assessment

If the taxpayer files Form 216 within 60 days after communication of the ex officio assessment, the authority cancels that assessment and processes the return. Filing after that 60-day period does not displace the ex officio amount under this procedure. These rules implement the general ex officio assessment power in Article 107 of the Fiscal Procedure Code for this particular Form 216 obligation.^[1][2][4]

The order does not change the tax rate or ordinary deadline

Order 1,444 creates an enforcement and correction route; it does not itself amend the underlying rate, valuation thresholds or ordinary Form 216 filing date. Groups with Romanian-registered high-value passenger cars should therefore keep the existing liability calculation separate from the new non-filer workflow and should not treat a notice as a new charging event. The official legislation portal was unavailable during this run, so the complete Gazette text was read through a public reproduction and cross-checked against the portal’s canonical instrument address and official consolidated Fiscal Code material.^[1][2][3][4]