Tax Flash No. 11/2013

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Emergency Ordinance 12/2013 establishing certain financial and fiscal measures and extending certain deadlines was published in Official Gazette 127/2013

Emergency Ordinance 29/2011 regarding the granting of payments rescheduling was amended and completed.

We hereby mention the main aspects:

  • The payment rescheduling will also be granted for the amounts taken over by NAFA from other public authority as a result of the transfer of jurisdiction, if it occurs during a payment rescheduling period, and for the amounts assessed through an administrative act if the suspension of its execution ceases after the date of communication of a payment rescheduling decision.
  • If the payment rescheduling request for tax liabilities to be paid in a given period of time in order to maintain an authorisation, agreement or other similar administrative act has been rejected or withdrawn, taxpayers can anytime submit a new payment rescheduling request provided that such tax liabilities have been paid.
  • Until the issuance of a decision for rescheduling of tax liabilities, taxpayers may renounce their right to benefit of this facility, without being further restricted to file a new application for payment rescheduling. Also, during the validity period of a rescheduling, taxpayers may waive this facility by submitting a request.
  • The term for establishing guarantees may be extended by no more than 30 days, at the duly justified request of the taxpayer. Other provisions regarding the establishment of the guarantee were introduced.
  • The EO describes the criteria according to which a taxpayer falls under the category of low fiscal risk taxpayers and sets a special procedure for granting payment rescheduling to this type of taxpayers.

Order 250/2013 amending Order 262/2007 approving the taxpayers’ registration forms was published in Official Gazette 130/2013

  • The Order approves the new templates of forms 010 “Statement for fiscal registration/Supplementary statement for legal persons, associations and other entities without legal personality ” and 070 “Statement for fiscal registration/Supplementary statement for individuals performing independent economic activities or exercising liberal professions”, as well as the related filling in instructions.
  • The following fiscal obligations have been included in the category of declarative fiscal obligations with a permanent nature, to be introduced in the tax vector:
    • tax on natural monopoly in electricity and natural gas areas;
    • tax on income from the exploitation of natural resources other than natural gas;
    • tax on additional income resulting from the deregulation of natural gas prices.

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