The Financial Guard (Romanian: Garda Financiară) was the control agency, subordinated to the National Agency for Fiscal Administration (ANAF), with a mandate to control the financial, economic and customs domains to prevent and sanction the tax evasion and tax-related fraud according to the legislation in effect.

The institution was headed by a civil servant, having the mandate of the Chief Commissioner, being appointed by the Minister of Public Finance.

[1] The Financial Guard could identify acts and deeds that had the effect of evasion and tax fraud, identifying their fiscal implications and having, under the Tax Code Procedure, taking the precautionary measures - imposing the seizure - whenever there was a danger that the debtor would evade from prosecution, hide or waste the property.

[2] Also, the Financial Guard's Commissioners may carry out, in the course of the operative and unannounced check, the monitoring and verification necessary to prevent, detect and combat tax evasion.

[2] The Financial Guard has the following structure:[1] At the end of 2009, the Financial Guard reported a contribution of over 2,240 million lei (over 530 million euro) to the state budget, the recovery of funds reported by the economic agents regarding the unpaid obligations at the legal deadlines.