OFICIAL Vânzarea SRL-urilor cu datorii fiscale restante. Procedura și atribuțiile ANAF-ONRC - StartupCafe

ANAF and ONRC have issued a joint order detailing the procedure for the transfer of social shares in SRLs, following Law no. 239/2025. The order outlines the responsibilities of both agencies in verifying tax obligations and the process for notifying the tax authority about share transfers. A notification must be submitted within 15 days of the transfer, accompanied by relevant documents. The tax authority will analyze the company's fiscal situation and issue a tax attestation certificate within three working days. If there are outstanding tax obligations, guarantees must be established. The registration of the share transfer with ONRC is contingent upon the tax authority's approval if there are outstanding obligations. The order aims to prevent the sale of SRLs with tax debts, addressing previous loopholes identified in investigations.