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Free Practice Questions for ANAF Tax Inspector Recruitment

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Sample ANAF Tax Inspector Recruitment Practice Questions

Try these sample questions to review concepts for the ANAF Tax Inspector Recruitment exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 50+ question experience with AI tutoring.

1An ANAF inspector receives evidence supporting both an additional assessment and the taxpayer's position. Under Article 7 of the Fiscal Procedure Code, what does the authority's active role require?
A.Examine all relevant facts objectively, including evidence favorable to the taxpayer
B.Examine only the evidence supporting an additional assessment
C.Accept the taxpayer's account without checking it
D.Leave factual investigation entirely to the appeal authority
Explanation: Article 7 of Law 207/2015 requires objective examination of the factual situation and appropriate information and documents. The active role includes circumstances favorable to the taxpayer, rather than treating inspection as a search only for additional tax.
2Under Article 48 of the Fiscal Procedure Code, when does a tax administrative act generally produce effects against its recipient?
A.When the inspector signs the draft
B.When it is communicated according to law, or on a later date stated in the act
C.When it is entered in the authority's internal register
D.Only when the administrative appeal period expires
Explanation: Article 48 connects legal effects to lawful communication, or to a later date specified in the act. An act not communicated according to Article 47 is not opposable to the recipient and produces no legal effects against that recipient.
3A tax administrative act is made available to the taxpayer through lawful electronic communication in Spațiul Privat Virtual (SPV). Under Article 47(15), which date is the communication date?
A.The date the taxpayer first downloads it
B.The fifteenth day after it becomes available
C.The date it is made available through the electronic means
D.The date a paper copy is subsequently delivered
Explanation: Article 47(15) treats an electronically issued act as communicated on the date it is made available through the electronic means. The separate rule for communication by publicity must not be imported into SPV communication.
4Ignoring statutory interruption, suspension, and criminal-offence exceptions, what is the limitation period for establishing tax claims under Article 110 of the Fiscal Procedure Code?
A.Three years from the return's filing date
B.Five years from 1 January following the year concerned
C.Ten years from the payment deadline
D.Five years from 1 July following the year for which the liability is due
Explanation: Article 110 provides a general five-year period starting on 1 July of the year following the year for which the tax liability is due. Separate provisions govern interruption, suspension, and claims resulting from criminal offences, so the general calculation should not be applied without checking those facts.
5An ANAF employee obtains a company's confidential tax information while performing official duties. Which statement best reflects Article 11 of the Fiscal Procedure Code?
A.The employee must preserve fiscal secrecy; disclosure requires a legally permitted basis
B.The employee may disclose it whenever a business competitor requests it
C.The duty ends as soon as the inspection closes
D.Only the taxpayer is bound by fiscal secrecy
Explanation: Article 11 places a secrecy obligation on tax-authority personnel concerning information obtained through their duties. It also defines permitted disclosures, so confidentiality is neither optional nor an absolute bar to every legally authorized exchange.
6A Romanian company is not subject to a special competence rule. Under Article 30 of the Fiscal Procedure Code, which connecting factor generally determines the competent territorial central tax authority?
A.The residence of its largest customer
B.The company's fiscal domicile
C.The location of its accountant's office
D.The place where its most recent invoice was issued
Explanation: The general territorial competence rule uses the taxpayer's fiscal domicile. Special arrangements, including those for particular categories of taxpayers, must be checked before relying on that default.
7Which fiscal identification code applies to a Romanian legal entity registered with Registrul Comerțului under Article 82 of the Fiscal Procedure Code?
A.The director's personal identification number (CNP)
B.The Trade Register file number alone
C.The unique registration code (cod unic de înregistrare — CUI)
D.The fiscal number assigned to an unregistered foreign individual
Explanation: Article 82 uses the CUI for entities registered with the Trade Register under the applicable registration procedure. The company's identification must be distinguished from the personal identification of its director and from other categories of fiscal identifiers.
8Which situation is a statutory ground for declaring a taxpayer fiscally inactive under Article 92(1)(a), subject to the prescribed procedure?
A.Paying one tax instalment one day late
B.Reporting a fiscal loss in a timely return
C.Changing an accountant after notifying the authority
D.Fulfilling none of its statutory declaration obligations during a calendar semester
Explanation: Article 92(1)(a) addresses failure to fulfil any statutory declaration obligation during a calendar semester. It is not a rule that every isolated late filing automatically makes a taxpayer inactive, and the required administrative procedure still applies.
9An inspection report finds additional principal tax payable. Which document establishes that additional principal liability following the inspection?
A.A tax assessment decision (decizie de impunere) based on the inspection report
B.The inspection notice (aviz de inspecție fiscală)
C.A request for the taxpayer's accounting records
D.The minutes scheduling the final discussion
Explanation: Under Article 131 of the Fiscal Procedure Code, the inspection report provides the factual and legal basis for the resulting decision. Where principal tax differences are found, the assessment decision establishes them; preparatory documents do not perform that function.
10A non-large taxpayer will undergo an ordinary fiscal inspection and no notice exception applies. Under Article 122(2), how far in advance must the inspection notice generally be communicated?
A.5 days
B.15 days
C.30 days
D.45 days
Explanation: The general notice period is 15 days for taxpayers other than large taxpayers, compared with 30 days for large taxpayers. Article 122 also contains special situations, so the stated absence of an exception matters.

About the ANAF Tax Inspector Recruitment Exam

Independent practice for tax and public-service topics used in ANAF inspector recruitment. This is an English-language MCQ study adaptation, not an official translation, format simulation, or substitute for studying Romanian legislation and practicing written case answers and the oral interview. The 50-item bank is a focused sample, not coverage of every vacancy bibliography. Legal examples use the legislation checked on 10 October 2026; an announcement may prescribe an earlier reference date.

Exam sponsor: ANAF or the recruiting regional directorate. The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

Romanian-language civil-service selection with eligibility screening, written assessment, and oral interview under the vacancy's applicable rules. Written questions may be theoretical, applied, and/or MCQ. No universal separate practical assessment or assignment was established by the checked notices. Internal promotion notices are evidence of ongoing ANAF assessments, not confirmation of an open external recruitment window.

Time Limit

Vacancy-specific; verify the announcement and test instructions

Passing Score

Generally 50/100 at each assessed stage for execution posts; verify the applicable vacancy rules

Exam / Certification Fees

Unknown — no universal recruitment fee has been independently confirmed; check the exact ANAF vacancy announcement.

Exam sponsor website

Fees, eligibility, and exam policies can change. Confirm them with the exam sponsor before applying or paying.

Official sources

Our practice resources: topics covered

We aim to reflect publicly available exam outlines and topic information in our study resources. Coverage, format, and difficulty may differ from the actual exam, and we cannot guarantee that every detail is accurate or current. Confirm exam requirements, fees, and policies with the official exam sponsor.

15 practice questions

Fiscal procedure

Communication, registration, inspection, time limits, interest, and appeals.

10 practice questions

Corporate and microenterprise taxation

Fiscal result, deductibility, reserves, losses, and microenterprise revenue.

12 practice questions

Value added tax

Rates, place and base of supply, deduction, adjustments, and registration.

8 practice questions

Administrative Code and integrity

Civil-service qualifications, lawful orders, conflicts, sanctions, evaluation, and delegation.

5 practice questions

ANAF organization and tax evasion

Institutional status, leadership, regional organization, and selected criminal offences.

Preparing for the ANAF Tax Inspector Recruitment Exam

What You Need to Know

  • Passing score: Generally 50/100 at each assessed stage for execution posts; verify the applicable vacancy rules
  • Assessment: Romanian-language civil-service selection with eligibility screening, written assessment, and oral interview under the vacancy's applicable rules. Written questions may be theoretical, applied, and/or MCQ. No universal separate practical assessment or assignment was established by the checked notices. Internal promotion notices are evidence of ongoing ANAF assessments, not confirmation of an open external recruitment window.
  • Time limit: Vacancy-specific; verify the announcement and test instructions
  • Exam / certification fees: Unknown — no universal recruitment fee has been independently confirmed; check the exact ANAF vacancy announcement. Official sources

Using Our Practice Resources

  • Work through all 50 available questions
  • Review every answer and explanation
  • Track weak areas and revisit them
  • Use our AI tutor for tough concepts

ANAF Tax Inspector Recruitment: Suggested Study Strategy

1Obtain the exact vacancy bibliography and its legislative reference date before planning study.
2Distinguish tax assessment, fiscal inspection, communication of acts, and administrative appeals.
3Recalculate examples using the rates and thresholds applicable to the period being tested.
4Practice explaining a legal conclusion in Romanian and prepare separately for any written applied task and oral interview.

Frequently Asked Questions

Is there one national ANAF Inspector Fiscal examination?

No. This title describes recruitment for inspector posts at ANAF and its regional structures. Eligibility, legislative bibliography, stages, dates, and written format depend on the specific vacancy and applicable civil-service framework.

What is confirmed about 2026 availability?

Official ANAF notices confirm assessment activity in 2026, including internal promotion. That does not establish a currently open external recruitment opportunity; check the recruitment portal for a particular vacancy.

Is a fee or a fixed duration confirmed?

The fee is unknown: the checked notices do not establish a universal recruitment fee or a single duration for all inspector competitions. Obtain the exact vacancy announcement and written-test instructions before applying.

What language and practical preparation are required?

The checked recruitment conditions require written and spoken Romanian. These English-language study MCQs do not replace Romanian legal reading, written applied answers, or oral interview preparation.

Does this cover the whole official bibliography?

No. Topic selection and percentages here describe this practice bank. Vacancy bibliographies can also include the Constitution, equality and anti-discrimination law, additional tax titles, and specialized procedures.