Tax Flash No. 1/2022 – Ordinance no. 11/2022 for amending and completing normative acts, as well as for amending certain terms

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11.02.2022 – Ordinance no. 11/2022 for amending and completing normative acts, as well as for amending certain terms was published in Official Gazette no. 97

Main fiscal provisions

Amendments as regards the Tax Procedure Code

  • The information qualified as “fiscal secret” may be provided by the tax authorities to an extended category of entities, including the public institutions, respectively the institutions of public interest, further to the conclusion of a protocol regarding the exchange of information with the tax authorities having the information.
  • The term for the issuance of the advance fiscal solution is extended to up to 6 months.
  • The declarative obligations of the entities that have inscribed within the registry of commerce the temporary inactivity or have suspended the activity, cease during the period of inactivity or suspension of the activity.
  • Other tax bodies than those having the power to administer the taxpayer may be empowered to carry out the tax inspection.
  • The refund of the tax on dividends is provided for the case where, after the annual regularization of the dividends partially distributed during the year and not paid, there are overpayments.
  • The payment rescheduling procedure is applicable also to the debtors in insolvency proceedings as long as, by the date of issuance of the rescheduling decision, the debtors leave the insolvency proceedings.

Amendments to the Tax Code

  • The authorization of the fiscal warehouses, of the registered consignees, of the registered consignors and of the authorized importers will be carried out by the specialized structures within the Romanian Customs Authority.
  • The possibility of setting a differentiated level of excise duty for diesel used as fuel for road transport of goods on own account or for other persons, as well as regular or occasional passenger transport, excluding local public passenger transport, having in view the minimum rates required by law, is introduced.
  • The exemption from the payment of the specific tax due by the companies operating in the HoReCa system, for the year 2022, for a period of 180 days calculated from the date of entry into force of Ordinance no.11/2022, respectively from February 3, 2022, is introduced.
  • A new deadline is set, respectively 31 December 2022, for economic operators who make deliveries of goods or services through vending machines that operate on the basis of card payments, as well as banknote or coin acceptors, as appropriate, to equip vending machines with electronic fiscal cash registers.

The Romanian version of this newsletter is available here.

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