he cancellation of fiscal obligations can occur both ex officio by the competent fiscal authorities in Romania issuing a decision, as well as at the request of the taxpayer. To be compliant with the legal procedures outlined by the National Agency for Fiscal Administration and meet the deadlines, it is recommended to contact a lawyer specialized in tax law in Romania. They can provide guidance and ensure that the taxpayer follows the correct legal process for cancellation or refund within the specified timeframe.