{"id":10096,"date":"2026-06-22T11:23:58","date_gmt":"2026-06-22T08:23:58","guid":{"rendered":"https:\/\/www.lugera.ro\/blog\/?p=10096"},"modified":"2026-08-24T11:54:53","modified_gmt":"2026-08-24T08:54:53","slug":"dupa-cat-timp-nu-mai-poate-anaf-sa-stabileasca-o-datorie-fiscala-tot-ce-trebuie-sa-stii-despre-prescriptia-fiscala","status":"publish","type":"post","link":"https:\/\/www.lugera.ro\/blog\/dupa-cat-timp-nu-mai-poate-anaf-sa-stabileasca-o-datorie-fiscala-tot-ce-trebuie-sa-stii-despre-prescriptia-fiscala\/","title":{"rendered":"Dup\u0103 c\u00e2t timp nu mai poate ANAF s\u0103 stabileasc\u0103 o datorie fiscal\u0103? Tot ce trebuie s\u0103 \u0219tii despre prescrip\u021bia fiscal\u0103"},"content":{"rendered":"<p class=\"isSelectedEnd\">ANAF nu poate verifica \u0219i stabili obliga\u021bii fiscale oric\u00e2nd. Codul de procedur\u0103 fiscal\u0103 limiteaz\u0103 perioada \u00een care autoritatea fiscal\u0103 poate stabili crean\u021be fiscale.<\/p>\n<p class=\"isSelectedEnd\">Aceast\u0103 perioad\u0103 este legat\u0103 de <strong>prescrip\u021bia dreptului de a stabili crean\u021be fiscale<\/strong>. Dup\u0103 expirarea termenului, ANAF pierde, \u00een principiu, dreptul de a mai stabili obliga\u021bia fiscal\u0103 pentru perioada respectiv\u0103.<\/p>\n<p>Calculul nu este \u00eens\u0103 \u00eentotdeauna simplu. Termenul poate fi \u00eentrerupt sau suspendat, iar \u00een anumite situa\u021bii perioada \u00een care ANAF poate interveni se prelunge\u0219te.<\/p>\n<h2>Care este termenul de prescrip\u021bie fiscal\u0103?<\/h2>\n<p class=\"isSelectedEnd\">Termenul general de prescrip\u021bie este de <strong>5 ani<\/strong>.<\/p>\n<p class=\"isSelectedEnd\">Pentru crean\u021bele fiscale care rezult\u0103 din s\u0103v\u00e2r\u0219irea unor fapte prev\u0103zute de legea penal\u0103, termenul este de <strong>10 ani<\/strong>.<\/p>\n<p>Important: cei 5 ani nu se calculeaz\u0103 de la data depunerii declara\u021biei fiscale \u0219i nici de la termenul de plat\u0103 al taxei.<\/p>\n<h2>Cum se calculeaz\u0103 termenul de 5 ani?<\/h2>\n<p class=\"isSelectedEnd\">Termenul \u00eencepe s\u0103 curg\u0103 de la <strong>1 iulie a anului urm\u0103tor celui pentru care se datoreaz\u0103 obliga\u021bia fiscal\u0103<\/strong>, dac\u0103 legea nu prevede altfel.<\/p>\n<p class=\"isSelectedEnd\">De exemplu, pentru o obliga\u021bie fiscal\u0103 aferent\u0103 anului 2025, termenul \u00eencepe la <strong>1 iulie 2026<\/strong> \u0219i, dac\u0103 nu intervine nicio cauz\u0103 de \u00eentrerupere sau suspendare, se \u00eempline\u0219te la <strong>1 iulie 2031<\/strong>.<\/p>\n<p>Prin urmare, simplul calcul \u201eanul obliga\u021biei + 5 ani\u201d nu este suficient.<\/p>\n<h2>C\u00e2nd se \u00eentrerupe prescrip\u021bia fiscal\u0103?<\/h2>\n<p class=\"isSelectedEnd\">\u00centreruperea este important\u0103 deoarece perioada deja scurs\u0103 nu mai este luat\u0103 \u00een calcul, iar dup\u0103 evenimentul care a produs \u00eentreruperea \u00eencepe s\u0103 curg\u0103 un nou termen de prescrip\u021bie.<\/p>\n<p class=\"isSelectedEnd\">Potrivit Codului de procedur\u0103 fiscal\u0103, termenul poate fi \u00eentrerupt, printre altele:<\/p>\n<ul data-spread=\"false\">\n<li>la depunerea unei declara\u021bii de impunere dup\u0103 expirarea termenului legal de depunere;<\/li>\n<li>atunci c\u00e2nd contribuabilul corecteaz\u0103 declara\u021bia de impunere;<\/li>\n<li>atunci c\u00e2nd contribuabilul efectueaz\u0103 un alt act voluntar prin care recunoa\u0219te crean\u021ba fiscal\u0103 datorat\u0103;<\/li>\n<li>\u00een alte situa\u021bii \u00een care legea prevede \u00eentreruperea termenului de prescrip\u021bie a dreptului la ac\u021biune.<\/li>\n<\/ul>\n<p class=\"isSelectedEnd\">\u00cen practic\u0103, declara\u021biile rectificative pot avea astfel efecte \u0219i asupra calculului prescrip\u021biei.<\/p>\n<p>Pentru companii este important\u0103 \u0219i leg\u0103tura dintre corectarea declara\u021biilor \u0219i controalele ANAF. Am explicat separat cum func\u021bioneaz\u0103 <a href=\"https:\/\/www.lugera.ro\/blog\/principalele-modificari-introduse-de-ordinul-anaf-779-2024\/\">notific\u0103rile de conformare ANAF \u0219i corectarea declara\u021biilor fiscale<\/a>.<\/p>\n<h3>Ce se \u00eent\u00e2mpl\u0103 dac\u0103 o declara\u021bie este depus\u0103 dup\u0103 \u00eemplinirea prescrip\u021biei?<\/h3>\n<p class=\"isSelectedEnd\">Exist\u0103 \u0219i situa\u021bii speciale.<\/p>\n<p class=\"isSelectedEnd\">De exemplu, atunci c\u00e2nd ANAF a stabilit din oficiu o crean\u021b\u0103 fiscal\u0103 ca urmare a nedepunerii declara\u021biei, contribuabilul poate, \u00een condi\u021biile prev\u0103zute de Codul de procedur\u0103 fiscal\u0103, s\u0103 depun\u0103 declara\u021bia chiar dac\u0103 termenul acordat pentru aceasta se \u00eempline\u0219te dup\u0103 prescrip\u021bie.<\/p>\n<p class=\"isSelectedEnd\">Dac\u0103 declara\u021bia este depus\u0103 \u00een condi\u021biile legii dup\u0103 \u00eemplinirea termenului de prescrip\u021bie, de la data depunerii poate \u00eencepe s\u0103 curg\u0103 un nou termen de prescrip\u021bie.<\/p>\n<p>De aceea, efectele unei declara\u021bii depuse cu \u00eent\u00e2rziere trebuie analizate \u00een func\u021bie de situa\u021bia concret\u0103, nu doar prin raportare la data ini\u021bial\u0103 a obliga\u021biei.<\/p>\n<h2>C\u00e2nd se suspend\u0103 prescrip\u021bia?<\/h2>\n<p class=\"isSelectedEnd\">Suspendarea func\u021bioneaz\u0103 diferit de \u00eentrerupere.<\/p>\n<p class=\"isSelectedEnd\">\u00cen acest caz, perioada scurs\u0103 \u00eenainte de suspendare nu se pierde. Curgerea termenului este oprit\u0103 temporar, iar dup\u0103 \u00eencetarea cauzei de suspendare calculul continu\u0103.<\/p>\n<p class=\"isSelectedEnd\">Termenul poate fi suspendat, printre altele:<\/p>\n<ul data-spread=\"false\">\n<li>pe perioada dintre \u00eenceperea inspec\u021biei fiscale \u0219i emiterea deciziei de impunere rezultate din aceasta, dac\u0103 este respectat\u0103 durata legal\u0103 a inspec\u021biei;<\/li>\n<li>pe durata verific\u0103rii situa\u021biei fiscale personale, \u00een condi\u021biile prev\u0103zute de lege;<\/li>\n<li>c\u00e2t timp contribuabilul se sustrage de la efectuarea inspec\u021biei fiscale sau a verific\u0103rii situa\u021biei fiscale personale;<\/li>\n<li>\u00eentre data declar\u0103rii contribuabilului ca inactiv \u0219i data reactiv\u0103rii;<\/li>\n<li>\u00een anumite situa\u021bii \u00een care organele fiscale sesizeaz\u0103 organele de urm\u0103rire penal\u0103;<\/li>\n<li>\u00een anumite situa\u021bii legate de decesul persoanei fizice \u00een timpul unei inspec\u021bii fiscale sau al verific\u0103rii situa\u021biei fiscale personale;<\/li>\n<li>\u00een alte cazuri \u00een care legea prevede suspendarea termenului de prescrip\u021bie.<\/li>\n<\/ul>\n<p class=\"isSelectedEnd\">Perioada \u00een care prescrip\u021bia este suspendat\u0103 nu se include \u00een calculul termenului efectiv.<\/p>\n<p>Un exemplu foarte bun privind efectele unei suspend\u0103ri este situa\u021bia <a href=\"https:\/\/www.lugera.ro\/blog\/prescrierea-anului-fiscal-2018-se-va-face-abia-anul-urmator-la-11-martie-2025\/\">prescrierii anului fiscal 2018<\/a>. M\u0103surile legislative adoptate \u00een perioada pandemiei au decalat termenul obi\u0219nuit, astfel \u00eenc\u00e2t prescrip\u021bia a intervenit mai t\u00e2rziu dec\u00e2t ar fi rezultat din calculul standard.<\/p>\n<h2>Verificarea documentar\u0103 suspend\u0103 prescrip\u021bia?<\/h2>\n<p class=\"isSelectedEnd\">Nu automat.<\/p>\n<p class=\"isSelectedEnd\">Verificarea documentar\u0103 trebuie efectuat\u0103 \u00een cadrul termenului \u00een care ANAF are dreptul s\u0103 stabileasc\u0103 crean\u021be fiscale, \u00eens\u0103 aceasta nu este enumerat\u0103 de <a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/172697\" target=\"_blank\" rel=\"noopener\">Codul de procedur\u0103 fiscal\u0103<\/a>, prin ea \u00eens\u0103\u0219i, printre cauzele de suspendare prev\u0103zute pentru acest termen.<\/p>\n<p>Este o diferen\u021b\u0103 important\u0103 atunci c\u00e2nd se analizeaz\u0103 dac\u0103 o anumit\u0103 perioad\u0103 fiscal\u0103 mai poate fi verificat\u0103.<\/p>\n<h2>Ce \u00eenseamn\u0103 termenul de 10 ani?<\/h2>\n<p class=\"isSelectedEnd\">Pentru crean\u021bele fiscale care rezult\u0103 din s\u0103v\u00e2r\u0219irea unei fapte prev\u0103zute de legea penal\u0103, dreptul organului fiscal de a le stabili se prescrie \u00een <strong>10 ani<\/strong>.<\/p>\n<p class=\"isSelectedEnd\">\u00cen acest caz, termenul \u00eencepe s\u0103 curg\u0103 de la data s\u0103v\u00e2r\u0219irii faptei care constituie infrac\u021biune, sanc\u021bionat\u0103 ca atare printr-o hot\u0103r\u00e2re judec\u0103toreasc\u0103 definitiv\u0103.<\/p>\n<p>Prin urmare, regulile aplicabile sunt diferite de termenul general de 5 ani.<\/p>\n<h2 class=\"PDq2pG_selectionAnchorContainer\" data-section-id=\"zy6e8y\" data-start=\"995\" data-end=\"1056\">Ce se \u00eent\u00e2mpl\u0103 dup\u0103 \u00eemplinirea termenului de prescrip\u021bie?<\/h2>\n<p data-start=\"1058\" data-end=\"1192\">Dac\u0103 termenul de prescrip\u021bie s-a \u00eemplinit, ANAF nu mai poate, \u00een principiu, s\u0103 stabileasc\u0103 crean\u021ba fiscal\u0103 pentru perioada respectiv\u0103.<\/p>\n<p data-start=\"1194\" data-end=\"1359\">\u00cenainte de a considera \u00eens\u0103 c\u0103 o obliga\u021bie este prescris\u0103, trebuie verificat dac\u0103 \u00een perioada analizat\u0103 au existat situa\u021bii care au \u00eentrerupt sau suspendat termenul.<\/p>\n<p data-start=\"1361\" data-end=\"1562\"><strong data-start=\"1361\" data-end=\"1373\">Aten\u021bie:<\/strong> prescrip\u021bia dreptului ANAF de a stabili o crean\u021b\u0103 fiscal\u0103 nu trebuie confundat\u0103 cu prescrip\u021bia dreptului de a executa silit o datorie deja stabilit\u0103. Cele dou\u0103 situa\u021bii au reguli diferite.<\/p>\n<h2 data-section-id=\"13hemg\" data-start=\"1564\" data-end=\"1577\">Concluzie<\/h2>\n<p data-start=\"1579\" data-end=\"1775\">\u00cen majoritatea situa\u021biilor, ANAF are la dispozi\u021bie <strong data-start=\"1630\" data-end=\"1639\">5 ani<\/strong> pentru a stabili o crean\u021b\u0103 fiscal\u0103, termenul \u00eencep\u00e2nd s\u0103 curg\u0103 de la 1 iulie a anului urm\u0103tor celui pentru care se datoreaz\u0103 obliga\u021bia.<\/p>\n<p data-start=\"1777\" data-end=\"2116\">Termenul poate fi \u00eentrerupt sau suspendat, iar pentru crean\u021bele rezultate din fapte prev\u0103zute de legea penal\u0103 perioada este de 10 ani. De aceea, atunci c\u00e2nd se verific\u0103 prescrip\u021bia unei obliga\u021bii fiscale, trebuie analizate \u0219i eventualele declara\u021bii rectificative, controale fiscale sau alte situa\u021bii care au influen\u021bat curgerea termenului.<\/p>\n<p data-start=\"2118\" data-end=\"2447\">Pentru companii, urm\u0103rirea corect\u0103 a obliga\u021biilor fiscale \u0219i a documentelor justificative face parte dintr-un proces mai larg de conformare. <strong data-start=\"2259\" data-end=\"2447\">Lugera sprijin\u0103 angajatorii prin servicii de payroll \u0219i administrare de personal, cu aten\u021bie constant\u0103 la modific\u0103rile legislative \u0219i fiscale care influen\u021beaz\u0103 procesele de salarizare.<\/strong><\/p>\n<p data-start=\"2118\" data-end=\"2447\">Photo credit shutterstock.com<\/p>\n","protected":false},"excerpt":{"rendered":"<p>ANAF nu poate verifica \u0219i stabili obliga\u021bii fiscale oric\u00e2nd. Codul de procedur\u0103 fiscal\u0103 limiteaz\u0103 perioada \u00een care autoritatea fiscal\u0103 poate stabili crean\u021be fiscale. Aceast\u0103 perioad\u0103 este legat\u0103 de prescrip\u021bia dreptului de a stabili crean\u021be fiscale. Dup\u0103 expirarea termenului, ANAF pierde, \u00een principiu, dreptul de a mai stabili obliga\u021bia fiscal\u0103 pentru perioada respectiv\u0103. Calculul nu este [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":10097,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[663],"tags":[],"class_list":["post-10096","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-lugera-payroll"],"images":{"medium":"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2026\/08\/prescriptia-fiscala-300x200.jpg","large":"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2026\/08\/prescriptia-fiscala-1024x683.jpg"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Prescrip\u021bia fiscal\u0103: dup\u0103 c\u00e2t timp nu mai poate ANAF stabili taxe<\/title>\n<meta name=\"description\" content=\"C\u00e2nd se prescrie dreptul ANAF de a stabili o datorie fiscal\u0103? Afl\u0103 care este termenul de prescrip\u021bie, c\u00e2nd se \u00eentrerupe \u0219i c\u00e2nd se suspend\u0103.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.lugera.ro\/blog\/dupa-cat-timp-nu-mai-poate-anaf-sa-stabileasca-o-datorie-fiscala-tot-ce-trebuie-sa-stii-despre-prescriptia-fiscala\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Prescrip\u021bia fiscal\u0103: dup\u0103 c\u00e2t timp nu mai poate ANAF stabili taxe\" \/>\n<meta property=\"og:description\" content=\"C\u00e2nd se prescrie dreptul ANAF de a stabili o datorie fiscal\u0103? Afl\u0103 care este termenul de prescrip\u021bie, c\u00e2nd se \u00eentrerupe \u0219i c\u00e2nd se suspend\u0103.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.lugera.ro\/blog\/dupa-cat-timp-nu-mai-poate-anaf-sa-stabileasca-o-datorie-fiscala-tot-ce-trebuie-sa-stii-despre-prescriptia-fiscala\/\" \/>\n<meta property=\"og:site_name\" content=\"Lugera The People Republic&#039;s Blog\" \/>\n<meta property=\"article:published_time\" content=\"2026-06-22T08:23:58+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-08-24T08:54:53+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2026\/08\/prescriptia-fiscala.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1500\" \/>\n\t<meta property=\"og:image:height\" content=\"1000\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Lugera\" \/>\n<meta name=\"twitter:label1\" content=\"Scris de\" \/>\n\t<meta name=\"twitter:data1\" content=\"Lugera\" \/>\n\t<meta name=\"twitter:label2\" content=\"Timp estimat pentru citire\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minute\" \/>\n<script nonce="f0bb1433c3f6756f838fe91e681c5a7c"  type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.lugera.ro\\\/blog\\\/dupa-cat-timp-nu-mai-poate-anaf-sa-stabileasca-o-datorie-fiscala-tot-ce-trebuie-sa-stii-despre-prescriptia-fiscala\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.lugera.ro\\\/blog\\\/dupa-cat-timp-nu-mai-poate-anaf-sa-stabileasca-o-datorie-fiscala-tot-ce-trebuie-sa-stii-despre-prescriptia-fiscala\\\/\"},\"author\":{\"name\":\"Lugera\",\"@id\":\"https:\\\/\\\/www.lugera.ro\\\/blog\\\/#\\\/schema\\\/person\\\/e3763ed8c29b2627c4aeb07475bcab03\"},\"headline\":\"Dup\u0103 c\u00e2t timp nu mai poate ANAF s\u0103 stabileasc\u0103 o datorie fiscal\u0103? Tot ce trebuie s\u0103 \u0219tii despre prescrip\u021bia fiscal\u0103\",\"datePublished\":\"2026-06-22T08:23:58+00:00\",\"dateModified\":\"2026-08-24T08:54:53+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.lugera.ro\\\/blog\\\/dupa-cat-timp-nu-mai-poate-anaf-sa-stabileasca-o-datorie-fiscala-tot-ce-trebuie-sa-stii-despre-prescriptia-fiscala\\\/\"},\"wordCount\":1100,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/www.lugera.ro\\\/blog\\\/dupa-cat-timp-nu-mai-poate-anaf-sa-stabileasca-o-datorie-fiscala-tot-ce-trebuie-sa-stii-despre-prescriptia-fiscala\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.lugera.ro\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/prescriptia-fiscala.jpg\",\"articleSection\":[\"Lugera Payroll\"],\"inLanguage\":\"ro-RO\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.lugera.ro\\\/blog\\\/dupa-cat-timp-nu-mai-poate-anaf-sa-stabileasca-o-datorie-fiscala-tot-ce-trebuie-sa-stii-despre-prescriptia-fiscala\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.lugera.ro\\\/blog\\\/dupa-cat-timp-nu-mai-poate-anaf-sa-stabileasca-o-datorie-fiscala-tot-ce-trebuie-sa-stii-despre-prescriptia-fiscala\\\/\",\"url\":\"https:\\\/\\\/www.lugera.ro\\\/blog\\\/dupa-cat-timp-nu-mai-poate-anaf-sa-stabileasca-o-datorie-fiscala-tot-ce-trebuie-sa-stii-despre-prescriptia-fiscala\\\/\",\"name\":\"Prescrip\u021bia fiscal\u0103: dup\u0103 c\u00e2t timp nu mai poate ANAF stabili taxe\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.lugera.ro\\\/blog\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.lugera.ro\\\/blog\\\/dupa-cat-timp-nu-mai-poate-anaf-sa-stabileasca-o-datorie-fiscala-tot-ce-trebuie-sa-stii-despre-prescriptia-fiscala\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.lugera.ro\\\/blog\\\/dupa-cat-timp-nu-mai-poate-anaf-sa-stabileasca-o-datorie-fiscala-tot-ce-trebuie-sa-stii-despre-prescriptia-fiscala\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.lugera.ro\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/prescriptia-fiscala.jpg\",\"datePublished\":\"2026-06-22T08:23:58+00:00\",\"dateModified\":\"2026-08-24T08:54:53+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.lugera.ro\\\/blog\\\/#\\\/schema\\\/person\\\/e3763ed8c29b2627c4aeb07475bcab03\"},\"description\":\"C\u00e2nd se prescrie dreptul ANAF de a stabili o datorie fiscal\u0103? Afl\u0103 care este termenul de prescrip\u021bie, c\u00e2nd se \u00eentrerupe \u0219i c\u00e2nd se suspend\u0103.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.lugera.ro\\\/blog\\\/dupa-cat-timp-nu-mai-poate-anaf-sa-stabileasca-o-datorie-fiscala-tot-ce-trebuie-sa-stii-despre-prescriptia-fiscala\\\/#breadcrumb\"},\"inLanguage\":\"ro-RO\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.lugera.ro\\\/blog\\\/dupa-cat-timp-nu-mai-poate-anaf-sa-stabileasca-o-datorie-fiscala-tot-ce-trebuie-sa-stii-despre-prescriptia-fiscala\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ro-RO\",\"@id\":\"https:\\\/\\\/www.lugera.ro\\\/blog\\\/dupa-cat-timp-nu-mai-poate-anaf-sa-stabileasca-o-datorie-fiscala-tot-ce-trebuie-sa-stii-despre-prescriptia-fiscala\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.lugera.ro\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/prescriptia-fiscala.jpg\",\"contentUrl\":\"https:\\\/\\\/www.lugera.ro\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/prescriptia-fiscala.jpg\",\"width\":1500,\"height\":1000,\"caption\":\"prescrip\u021bia fiscal\u0103\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.lugera.ro\\\/blog\\\/dupa-cat-timp-nu-mai-poate-anaf-sa-stabileasca-o-datorie-fiscala-tot-ce-trebuie-sa-stii-despre-prescriptia-fiscala\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.lugera.ro\\\/blog\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Dup\u0103 c\u00e2t timp nu mai poate ANAF s\u0103 stabileasc\u0103 o datorie fiscal\u0103? Tot ce trebuie s\u0103 \u0219tii despre prescrip\u021bia fiscal\u0103\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.lugera.ro\\\/blog\\\/#website\",\"url\":\"https:\\\/\\\/www.lugera.ro\\\/blog\\\/\",\"name\":\"Lugera The People Republic&#039;s Blog\",\"description\":\"Lugera The People Republic\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.lugera.ro\\\/blog\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ro-RO\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.lugera.ro\\\/blog\\\/#\\\/schema\\\/person\\\/e3763ed8c29b2627c4aeb07475bcab03\",\"name\":\"Lugera\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ro-RO\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/bdf87b454a73aaf727d7f2b6e372544ba9219b2ae7a3c75af5f033764820a48d?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/bdf87b454a73aaf727d7f2b6e372544ba9219b2ae7a3c75af5f033764820a48d?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/bdf87b454a73aaf727d7f2b6e372544ba9219b2ae7a3c75af5f033764820a48d?s=96&d=mm&r=g\",\"caption\":\"Lugera\"},\"description\":\"PR cu norma intreaga, pasionat de HR si oameni, format 150% pe teritoriul Lugera The People Republic. Scriu despre ce ma pasioneaza cu adevarat, impartasesc cu drag experiente de HR si travel si cred cu tarie ca \\\"daca iti alegi un job pe care sa il iubesti cu adevarat, nu va trebui sa lucrezi nici macar o zi\\\".\",\"sameAs\":[\"http:\\\/\\\/www.lugera.ro\"],\"url\":\"https:\\\/\\\/www.lugera.ro\\\/blog\\\/author\\\/monica-dona\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Prescrip\u021bia fiscal\u0103: dup\u0103 c\u00e2t timp nu mai poate ANAF stabili taxe","description":"C\u00e2nd se prescrie dreptul ANAF de a stabili o datorie fiscal\u0103? Afl\u0103 care este termenul de prescrip\u021bie, c\u00e2nd se \u00eentrerupe \u0219i c\u00e2nd se suspend\u0103.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.lugera.ro\/blog\/dupa-cat-timp-nu-mai-poate-anaf-sa-stabileasca-o-datorie-fiscala-tot-ce-trebuie-sa-stii-despre-prescriptia-fiscala\/","og_locale":"ro_RO","og_type":"article","og_title":"Prescrip\u021bia fiscal\u0103: dup\u0103 c\u00e2t timp nu mai poate ANAF stabili taxe","og_description":"C\u00e2nd se prescrie dreptul ANAF de a stabili o datorie fiscal\u0103? Afl\u0103 care este termenul de prescrip\u021bie, c\u00e2nd se \u00eentrerupe \u0219i c\u00e2nd se suspend\u0103.","og_url":"https:\/\/www.lugera.ro\/blog\/dupa-cat-timp-nu-mai-poate-anaf-sa-stabileasca-o-datorie-fiscala-tot-ce-trebuie-sa-stii-despre-prescriptia-fiscala\/","og_site_name":"Lugera The People Republic&#039;s Blog","article_published_time":"2026-06-22T08:23:58+00:00","article_modified_time":"2026-08-24T08:54:53+00:00","og_image":[{"width":1500,"height":1000,"url":"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2026\/08\/prescriptia-fiscala.jpg","type":"image\/jpeg"}],"author":"Lugera","twitter_misc":{"Scris de":"Lugera","Timp estimat pentru citire":"6 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.lugera.ro\/blog\/dupa-cat-timp-nu-mai-poate-anaf-sa-stabileasca-o-datorie-fiscala-tot-ce-trebuie-sa-stii-despre-prescriptia-fiscala\/#article","isPartOf":{"@id":"https:\/\/www.lugera.ro\/blog\/dupa-cat-timp-nu-mai-poate-anaf-sa-stabileasca-o-datorie-fiscala-tot-ce-trebuie-sa-stii-despre-prescriptia-fiscala\/"},"author":{"name":"Lugera","@id":"https:\/\/www.lugera.ro\/blog\/#\/schema\/person\/e3763ed8c29b2627c4aeb07475bcab03"},"headline":"Dup\u0103 c\u00e2t timp nu mai poate ANAF s\u0103 stabileasc\u0103 o datorie fiscal\u0103? Tot ce trebuie s\u0103 \u0219tii despre prescrip\u021bia fiscal\u0103","datePublished":"2026-06-22T08:23:58+00:00","dateModified":"2026-08-24T08:54:53+00:00","mainEntityOfPage":{"@id":"https:\/\/www.lugera.ro\/blog\/dupa-cat-timp-nu-mai-poate-anaf-sa-stabileasca-o-datorie-fiscala-tot-ce-trebuie-sa-stii-despre-prescriptia-fiscala\/"},"wordCount":1100,"commentCount":0,"image":{"@id":"https:\/\/www.lugera.ro\/blog\/dupa-cat-timp-nu-mai-poate-anaf-sa-stabileasca-o-datorie-fiscala-tot-ce-trebuie-sa-stii-despre-prescriptia-fiscala\/#primaryimage"},"thumbnailUrl":"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2026\/08\/prescriptia-fiscala.jpg","articleSection":["Lugera Payroll"],"inLanguage":"ro-RO","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.lugera.ro\/blog\/dupa-cat-timp-nu-mai-poate-anaf-sa-stabileasca-o-datorie-fiscala-tot-ce-trebuie-sa-stii-despre-prescriptia-fiscala\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.lugera.ro\/blog\/dupa-cat-timp-nu-mai-poate-anaf-sa-stabileasca-o-datorie-fiscala-tot-ce-trebuie-sa-stii-despre-prescriptia-fiscala\/","url":"https:\/\/www.lugera.ro\/blog\/dupa-cat-timp-nu-mai-poate-anaf-sa-stabileasca-o-datorie-fiscala-tot-ce-trebuie-sa-stii-despre-prescriptia-fiscala\/","name":"Prescrip\u021bia fiscal\u0103: dup\u0103 c\u00e2t timp nu mai poate ANAF stabili taxe","isPartOf":{"@id":"https:\/\/www.lugera.ro\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.lugera.ro\/blog\/dupa-cat-timp-nu-mai-poate-anaf-sa-stabileasca-o-datorie-fiscala-tot-ce-trebuie-sa-stii-despre-prescriptia-fiscala\/#primaryimage"},"image":{"@id":"https:\/\/www.lugera.ro\/blog\/dupa-cat-timp-nu-mai-poate-anaf-sa-stabileasca-o-datorie-fiscala-tot-ce-trebuie-sa-stii-despre-prescriptia-fiscala\/#primaryimage"},"thumbnailUrl":"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2026\/08\/prescriptia-fiscala.jpg","datePublished":"2026-06-22T08:23:58+00:00","dateModified":"2026-08-24T08:54:53+00:00","author":{"@id":"https:\/\/www.lugera.ro\/blog\/#\/schema\/person\/e3763ed8c29b2627c4aeb07475bcab03"},"description":"C\u00e2nd se prescrie dreptul ANAF de a stabili o datorie fiscal\u0103? Afl\u0103 care este termenul de prescrip\u021bie, c\u00e2nd se \u00eentrerupe \u0219i c\u00e2nd se suspend\u0103.","breadcrumb":{"@id":"https:\/\/www.lugera.ro\/blog\/dupa-cat-timp-nu-mai-poate-anaf-sa-stabileasca-o-datorie-fiscala-tot-ce-trebuie-sa-stii-despre-prescriptia-fiscala\/#breadcrumb"},"inLanguage":"ro-RO","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.lugera.ro\/blog\/dupa-cat-timp-nu-mai-poate-anaf-sa-stabileasca-o-datorie-fiscala-tot-ce-trebuie-sa-stii-despre-prescriptia-fiscala\/"]}]},{"@type":"ImageObject","inLanguage":"ro-RO","@id":"https:\/\/www.lugera.ro\/blog\/dupa-cat-timp-nu-mai-poate-anaf-sa-stabileasca-o-datorie-fiscala-tot-ce-trebuie-sa-stii-despre-prescriptia-fiscala\/#primaryimage","url":"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2026\/08\/prescriptia-fiscala.jpg","contentUrl":"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2026\/08\/prescriptia-fiscala.jpg","width":1500,"height":1000,"caption":"prescrip\u021bia fiscal\u0103"},{"@type":"BreadcrumbList","@id":"https:\/\/www.lugera.ro\/blog\/dupa-cat-timp-nu-mai-poate-anaf-sa-stabileasca-o-datorie-fiscala-tot-ce-trebuie-sa-stii-despre-prescriptia-fiscala\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.lugera.ro\/blog\/"},{"@type":"ListItem","position":2,"name":"Dup\u0103 c\u00e2t timp nu mai poate ANAF s\u0103 stabileasc\u0103 o datorie fiscal\u0103? Tot ce trebuie s\u0103 \u0219tii despre prescrip\u021bia fiscal\u0103"}]},{"@type":"WebSite","@id":"https:\/\/www.lugera.ro\/blog\/#website","url":"https:\/\/www.lugera.ro\/blog\/","name":"Lugera The People Republic&#039;s Blog","description":"Lugera The People Republic","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.lugera.ro\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ro-RO"},{"@type":"Person","@id":"https:\/\/www.lugera.ro\/blog\/#\/schema\/person\/e3763ed8c29b2627c4aeb07475bcab03","name":"Lugera","image":{"@type":"ImageObject","inLanguage":"ro-RO","@id":"https:\/\/secure.gravatar.com\/avatar\/bdf87b454a73aaf727d7f2b6e372544ba9219b2ae7a3c75af5f033764820a48d?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/bdf87b454a73aaf727d7f2b6e372544ba9219b2ae7a3c75af5f033764820a48d?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/bdf87b454a73aaf727d7f2b6e372544ba9219b2ae7a3c75af5f033764820a48d?s=96&d=mm&r=g","caption":"Lugera"},"description":"PR cu norma intreaga, pasionat de HR si oameni, format 150% pe teritoriul Lugera The People Republic. Scriu despre ce ma pasioneaza cu adevarat, impartasesc cu drag experiente de HR si travel si cred cu tarie ca \"daca iti alegi un job pe care sa il iubesti cu adevarat, nu va trebui sa lucrezi nici macar o zi\".","sameAs":["http:\/\/www.lugera.ro"],"url":"https:\/\/www.lugera.ro\/blog\/author\/monica-dona\/"}]}},"views":4,"_links":{"self":[{"href":"https:\/\/www.lugera.ro\/blog\/wp-json\/wp\/v2\/posts\/10096","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lugera.ro\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.lugera.ro\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.lugera.ro\/blog\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lugera.ro\/blog\/wp-json\/wp\/v2\/comments?post=10096"}],"version-history":[{"count":1,"href":"https:\/\/www.lugera.ro\/blog\/wp-json\/wp\/v2\/posts\/10096\/revisions"}],"predecessor-version":[{"id":10098,"href":"https:\/\/www.lugera.ro\/blog\/wp-json\/wp\/v2\/posts\/10096\/revisions\/10098"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.lugera.ro\/blog\/wp-json\/wp\/v2\/media\/10097"}],"wp:attachment":[{"href":"https:\/\/www.lugera.ro\/blog\/wp-json\/wp\/v2\/media?parent=10096"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lugera.ro\/blog\/wp-json\/wp\/v2\/categories?post=10096"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lugera.ro\/blog\/wp-json\/wp\/v2\/tags?post=10096"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}