Monthly Tax Update December 2010

Compliance

Form 101
Please consult our Tax Flash no. 29/2010(Order 2689/2010 published in Official Gazette 789/2010)
Form 307
Please consult our Tax Flash no. 29/2010 (Order 2691/2010 published in Official Gazette 786/2010)

Social security

Public pension system
The individuals that do not fulfill the conditions for being admitted in the public pension system can perform the payment of the social security contributions for the periods when they were not insured in the public pension system, by concluding a social security insurance agreement, by 31 December 2010. The provisions of this Emergency Ordinance are not applicable to the individuals that are obliged to be insured within the public pension system as per Law 19/2000.(Emergency Ordinance 94/2010 published in
Official Gazette 729/2010)

Miscellaneous

Administrating authority
The Order amends and completes Order 2157/2006 regarding the activity of administrating non-resident taxpayers that do not have a permanent establishment in Romania. For more details in this respect, please consult our Tax Flash no. 28/2010.(Order 2603/2010 published in Official Gazette 749/2010)
Precautionary measures
The Order approves the Procedure for the application of the precautionary measures stipulated by the Fiscal Procedure Code. (Order 2605/2010 published in Official Gazette 732/2010)
NBR reference interest rate
The NBR reference interest rate for November 2010 is 6.25% per year.(Circular 36/2010 published in Official Gazette 727/2010)
Reactivated taxpayers
The Order approves the List of reactivated taxpayers.(Order 2461/2010 published in Official Gazette 756/2010)