Appealing an NRA Revision Act — procedure and deadlines (2026)

Legal framework

Appeals against revision acts and other acts issued by the revenue authorities are governed by the Tax and Social Security Procedure Code (TSSPC), Section V of Chapter Sixteen — “Appeals against acts in the tax and social security proceedings” (Art. 152 – 160 TSSPC). This framework is lex specialis in relation to the general Administrative Procedure Code (APC).

For matters not expressly regulated by the TSSPC — primarily in the judicial phase — the APC applies subsidiarily, together with the Civil Procedure Code (CPC) for certain evidentiary rules.

Two successive phases

An appeal against a revision act proceeds in two clearly distinct successive phases:

1. Administrative phase — before the director of the Directorate “Appeals and Tax and Social Security Practice” (referred to below as the Appeals Directorate) of the relevant regional structure of the NRA.
2. Judicial phase — before the competent Administrative Court as first instance and the Supreme Administrative Court (SAC) as cassation instance.

The administrative appeal is a mandatory prerequisite for a judicial appeal. This means the taxpayer cannot challenge a revision act directly before the court — the administrative channel must first be exhausted.

Acts subject to appeal

The following acts of the revenue authorities may be appealed under Art. 152 et seq. TSSPC:

• Revision act under Art. 119 TSSPC — the main subject of this article. It is the act by which tax and social security liabilities are assessed, amended or set off as a result of a tax audit.
• Act for determination of liability based on a declaration under Art. 106 TSSPC — issued when the revenue authorities assess liability based on a filed tax return without conducting a full audit.
• Act for set-off or refund — when a refund of overpaid tax or VAT is refused, or set-off against other liabilities is made.
• Decisions imposing interim security measures — garnishments, attachments and other enforcement securities imposed before or during the revision proceedings.
• Other individual administrative acts of the revenue authorities for which the TSSPC provides for appeal under this procedure.

Important distinction: penalty decrees under the Administrative Violations and Penalties Act (AVPA) — for example for violations of the VAT Act, CIT Act or PITA — are appealed under a separate AVPA procedure before the regional court, not under the TSSPC.

PHASE 1: Administrative appeal before the Appeals Directorate

The administrative phase is the first and mandatory stage of appealing a revision act. It is governed by Art. 152 – 155 TSSPC.

Before whom the appeal is filed

The appeal is filed through the issuing authority (the audit team that issued the act) addressed to the director of the Directorate “Appeals and Tax and Social Security Practice” (the Appeals Directorate) at the competent territorial directorate of the NRA. The director of the Appeals Directorate is the authority that rules on the appeal.

Caution: the appeal is NOT filed directly with the Appeals Directorate but through the authority that issued the revision act. The audit team must forward the entire case file together with its opinion to the Appeals Directorate within 7 days of receiving the appeal.

Deadline for filing

Under Art. 152(1) TSSPC, an appeal against a revision act must be filed within 14 days from service of the act. This is a preclusive (strict) deadline — missing it means the act enters into force and can no longer be appealed. This is the most critical moment in the entire procedure.

Form and content of the appeal

The appeal is filed in writing. As of 2026 it may also be filed electronically via the NRA portal using a qualified electronic signature. Under the TSSPC, the appeal must contain:

• Details of the contested act — number, date, issuing authority
• Details of the appellant — name/company, personal/tax ID, address
• Specific grounds for appeal — factual and legal
• The relief sought (full or partial annulment, amendment)
• Supporting evidence
• Signature of the appellant or an authorised representative

Deadline for the Appeals Directorate to decide

Under Art. 155 TSSPC, the director of the Appeals Directorate must issue a reasoned decision within 60 days of receiving the complete case file. The deadline may be extended by a further 30 days with the taxpayer’s consent (in factually or legally complex cases).

Possible outcomes of the administrative appeal

Under Art. 155(2) TSSPC, the director of the Appeals Directorate may issue one of the following decisions:

Implied refusal (silent rejection)

If the director of the Appeals Directorate fails to rule within the deadline under Art. 155 TSSPC, this is treated as an implied rejection of the appeal (Art. 156(4) TSSPC). The implied refusal is not final — it opens the path to judicial protection, and the taxpayer may challenge the implied refusal before the Administrative Court.

Mandatory nature of the administrative phase

As already noted, the administrative appeal is a mandatory prerequisite for a judicial appeal. Skipping this phase renders the judicial appeal inadmissible.

Enforcement during the appeal

Filing an administrative appeal does not automatically stay enforcement of the revision act. If the taxpayer wishes to stay enforcement, a separate request must be filed under Art. 153 TSSPC with security (see the section on staying enforcement).

PHASE 2: Judicial appeal

Once the administrative phase is exhausted, the taxpayer may take the dispute to court. The judicial phase is governed by Art. 156 – 160 TSSPC, with subsidiary application of the APC.

Competent court

First instance is the Administrative Court with territorial jurisdiction under Art. 156(1) TSSPC — the court covering the taxpayer’s permanent address or seat at the time of the first procedural action in the audit.

Deadline for filing the judicial appeal

The deadline for filing an appeal before the Administrative Court is 14 days from service of the decision of the director of the Appeals Directorate. In case of implied refusal, the deadline is 30 days from expiry of the Appeals Directorate’s deadline to rule.

Scope of the judicial appeal

Under Art. 156(2) TSSPC, only the part of the revision act that was subject to administrative appeal and was upheld or amended by the Appeals Directorate may be contested in court. New objections not raised in the administrative phase generally cannot be raised for the first time before the court. This makes it essential to draft the appeal before the Appeals Directorate thoroughly and comprehensively.

Judicial procedure

The Administrative Court conducts a full review of facts and law. The court is not bound by the factual or legal conclusions of the NRA and the Appeals Directorate and may establish new facts based on the evidence collected before it.

• Open court hearings are held with summoning of the parties
• The taxpayer may submit documentary evidence, request witnesses and appoint experts
• The NRA is represented by in-house counsel of the relevant territorial directorate
• The judgment is issued within the statutory deadline after closing arguments

Burden of proof

Under Art. 170 TSSPC, the burden of proof with respect to the liabilities assessed in the revision act lies on the revenue authorities. The NRA must prove both the factual grounds for the liability and the correct application of the substantive tax law. In practice, however, the taxpayer must actively participate in the proceedings and submit counter-evidence.

Court-appointed accounting expertise

In the majority of tax cases a court-appointed accounting expertise plays a decisive role. The expert examines the accounting records, the audit methodology and the accuracy of the calculations. Questions to the expert must be formulated strategically — they can determine the outcome of the case.

Cassation appeal before the SAC

The judgment of the Administrative Court may be appealed by cassation before the Supreme Administrative Court (SAC) within a 14-day period from service. Cassation appeal is limited to issues of law — the SAC does not establish new facts but reviews whether the first instance correctly applied substantive and procedural law. The SAC judgment is final.

Stay of enforcement (Art. 153 TSSPC)

As noted, appealing a revision act does not automatically stay its enforcement. This means the NRA may take enforcement action to collect the assessed liabilities — garnishments, attachments, public sale — while the appeal is pending.

To avoid this, the taxpayer may request a stay of enforcement under Art. 153 TSSPC.

Provision of security

A stay of enforcement is granted on condition that the taxpayer provides security equal to the principal plus interest as of the moment of the request. The security may take the form of:

• Bank guarantee from a licensed credit institution
• Cash deposit in a special NRA account
• Government securities
• Mortgage over real property or pledge over movable assets

Who decides on the stay

The request for a stay is considered by:

• The director of the Appeals Directorate — during the administrative phase
• The competent Administrative Court — during the judicial phase

Stay without security

In exceptional cases the court may grant a stay without security — where immediate enforcement would cause irreparable harm to the taxpayer and the appeal has manifest merit. This rarely occurs and requires compelling arguments.

Court fees

Administrative phase

An appeal before the director of the Appeals Directorate is free of charge — no state fee is due.

Judicial phase

Before the Administrative Court, a proportional state fee is due under Tariff No. 1 to the State Fees Act (SFA), calculated on the amount in dispute. The fee has a statutory cap set out in the tariff, so for very large assessments the fee does not grow proportionally.

Cassation phase (SAC)

Before the SAC, half of the first-instance fee is due.

Typical grounds for appeal

When drafting the appeal it is important to identify all possible grounds — both procedural and substantive. The most common grounds in practice are:

Procedural violations

• Conducting the audit outside the statutory time limits
• Failure to give proper notice of the start or of individual actions in the audit
• Violation of the taxpayer’s right to be heard
• Failure to allow submission of evidence or objections
• Revision act issued by an authority lacking jurisdiction
• Lack of reasoning or boilerplate reasoning of the act

Incorrect determination of the tax base

• Incorrect methodology for calculating the taxable base
• Disregarding documented business expenses
• Unsupported factual assumptions without evidentiary backing
• Incorrect classification of transactions or payments

Incorrect application of substantive law

• Erroneous interpretation of the CIT Act, PITA, VAT Act or Social Security Code
• Failure to apply special regimes and preferences
• Incorrect application of transfer pricing rules

Wrong tax period

Assessing liabilities for a period different from the one in which the event giving rise to the tax liability actually occurred.

Double taxation and DTTs

In cross-border cases, the application of Double Taxation Treaties (DTTs) is often at issue. The NRA sometimes disregards DTT rules, which is a standalone ground for appeal. For withholding tax this is a particularly common issue.

Incorrect calculation of interest

Errors in computing the period over which late payment interest is calculated, or applying an incorrect interest rate.

Presumptive assessment under Art. 122 TSSPC without grounds

The NRA may determine the tax base by special means where the grounds under Art. 122 TSSPC are met (missing accounting records, material gaps in documentation). Where those grounds are not actually present but the NRA nevertheless resorts to presumptive assessment, this is a standalone ground for annulment of the revision act.

Breach of the objective truth principle

Art. 3 TSSPC establishes the principle of objective truth — the revenue authorities must establish all relevant facts impartially. Selective collection of evidence, disregard of exculpatory circumstances or a one-sided approach violate this principle.

Evidence in the course of the appeal

The rules on admissibility and presentation of evidence during the appeal are critical to success.

Administrative phase

In the administrative phase before the Appeals Directorate, new documentary evidence is admissible. The taxpayer may submit documents that were not produced during the audit, and the Appeals Directorate must consider them.

Judicial phase

Before the Administrative Court, as a rule only evidence already submitted or requested in the audit or administrative proceedings is considered. Submission of new evidence for the first time before the court is restricted and allowed only in limited circumstances (for example, where the party was unable to submit the evidence for objective reasons).

This regime means that the entire evidentiary effort must be concentrated in the administrative phase — late submission of evidence may be rejected by the court.

Expert opinions

Court-appointed accounting and valuation expertise are often decisive. They allow the court to assess the audit methodology, verify calculations and establish alternative factual positions.

Witness testimony

Witness testimony is admissible but limited. As a rule it cannot replace documentary evidence for facts that are normally documented in writing (transactions, payments, accounting operations).

Practical tips

1. Preserve all documents from the audit

   Objections, records, requests for production of documents, correspondence with the audit team — all of this is critical for the defence. Keep them chronologically with clear dating.

2. Request written reasoning for each adjustment

   During the preparation of the audit report and the act, insist that the revenue authorities reason each adjustment. Boilerplate reasoning is a standalone ground for annulment.

3. Observe the 14-day deadline — missing it is fatal

   The deadline for filing the appeal is preclusive. If there is any doubt about the exact date of service, file the appeal immediately — better early than late.

4. Reason the appeal thoroughly

   All possible grounds — procedural and substantive — must be raised before the Appeals Directorate. Omitted objections cannot be recovered at the judicial phase.

5. Request a stay of enforcement with security

   If the assessed liabilities are significant and there is a risk of enforcement, prepare a request for stay under Art. 153 TSSPC with appropriate security — bank guarantee, mortgage or deposit.

6. Choose the expertise carefully

   Strategically formulate the questions to the court-appointed accounting expert. The expert opinion is often decisive for the outcome of the case.

7. Consult a lawyer specialised in tax law

   The TSSPC procedure is technical and complex. Early consultation with a lawyer specialised in tax disputes significantly increases the chances of success. Our team has substantial experience in representing taxpayers before the Appeals Directorate, the Administrative Courts and the SAC — meet our team.

Statistics on successful appeals

Although exact 2025 – 2026 figures are published by the NRA and SAC, historical indicative data from practice show the following trends:

• Appeals Directorate phase: ~10 – 20% of appeals result in full or partial annulment of the revision act. Taxpayers often view the administrative phase primarily as a procedural prerequisite for judicial appeal.
• Administrative Court: ~30 – 45% of cases end with full or partial victory for the taxpayer. The judicial phase offers significantly better prospects, especially with well-prepared expertise and thorough legal argumentation.
• SAC (cassation instance): statistics are less favourable to taxpayers — the cassation instance is limited to questions of law and often upholds first-instance judgments.

Takeaway: the best chances of success lie before the Administrative Court, but to get there one must pass flawlessly through the administrative phase and prepare a strong evidentiary base.

Frequently asked questions