CCF Decision 3/2025: tax advisers and ANAF clarification requests

Q: How can tax advisers submit questions?

- Only CCF members may submit questions, by e-mail to office@ccfiscali.ro (Article 2(1) of the procedure). - A question must concern a problem of general application of clearly identified provisions, must not contain any element identifying a taxpayer, and must include substantiated arguments showing the difficulty of application, the several possible interpretations or the lack of rules (Article 2(2)). - The CCF Tax Committee analyses each question. It may lead to a request for clarification, a lege ferenda proposal, an answer through CCF professional training where the question already has an answer, or closure (Article 2(3)). - Requests and proposals are approved by the CCF Superior Council before being sent to the Ministry of Finance or ANAF (Article 2(6) and Article 3).

Bogdan Nastase

Feb 26, 2025

2 min read

Updated: 4 days ago

The Chamber of Tax Advisers (Camera Consultanților Fiscali, CCF) adopted Decision No. 3 of 7 February 2025, published in Monitorul Oficial No. 137 of 17 February 2025. It approves the internal procedure through which CCF cooperates with the Ministry of Finance and ANAF under Article 2 of the procedure approved by Order of the Minister of Finance No. 1233/2021 on guidance and assistance for taxpayers and the uniform application of tax legislation.

Group Expert Consulting's Financial Director, Dana Rotaru, and Managing Partner, Bogdan Nastase, receiving awards at CCF's 10th anniversary

Shown above: Group Expert Consulting's Financial Director, Dana Rotaru, and Managing Partner, International Lead, Bogdan Năstase, receiving awards at CCF's 10th anniversary

What does CCF Decision 3/2025 mean for tax advisers in Romania?

It gives CCF members a formal route for raising, through CCF, questions of general application on tax provisions that raise real difficulties of interpretation or are applied inconsistently. CCF may send the Ministry of Finance or ANAF a request for clarification or a proposal to amend the legislation (lege ferenda).

How can tax advisers submit questions?

Only CCF members may submit questions, by e-mail to office@ccfiscali.ro (Article 2(1) of the procedure).
A question must concern a problem of general application of clearly identified provisions, must not contain any element identifying a taxpayer, and must include substantiated arguments showing the difficulty of application, the several possible interpretations or the lack of rules (Article 2(2)).
The CCF Tax Committee analyses each question. It may lead to a request for clarification, a lege ferenda proposal, an answer through CCF professional training where the question already has an answer, or closure (Article 2(3)).
Requests and proposals are approved by the CCF Superior Council before being sent to the Ministry of Finance or ANAF (Article 2(6) and Article 3).

How are the answers made public?

Requests for clarification and lege ferenda proposals are published on the CCF website within 10 days of being sent, and the answers within 30 days of being received. They are also sent to CCF members and presented in CCF professional training courses (Article 4(2)).

Sources

CCF Decision No. 3/2025, Monitorul Oficial No. 137 of 17 February 2025: legislatie.just.ro
Internal procedure approved by CCF Decision No. 3/2025: legislatie.just.ro

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Last updated: 3 November 2026. This article is for information only and does not replace an analysis of your specific situation. Drafted with AI assistance; references were verified against the primary sources.