Order of the Minister of Public Finance, of the Minister of Labour and Social Justice and of the Minister of Health for the approval of the model, content, manner of filing and management of the “Tax Return concerning the payment obligations of social contributions, income tax and the nominal record of the insured persons” published in the Official Journal no. 123 of 15 February 2019.

The new Order regulates the following:

• Instructions for the application of the tax exemption for the employees/employers eligible for the application of the exemption as established by Ordinance No. 114/2018.


• New boxes are introduced to insert the turnover and the weight of turnover from construction activities, with a view to granting fiscal incentives in the reporting month.


• The following items are defined: The total aggregate turnover from the beginning of the year, including the reporting month and the aggregate turnover from the beginning of the year actually obtained from the construction activity, with a view to calculating the weight in order to establish eligibility.


• The box “Aggregate turnover from the beginning of the year actually obtained from the construction activity in accordance with Art. 60 point 5 of the Tax Code, including the reporting month” is filled in with the amount of the revenue, cumulated from the beginning of the year until the end of the reporting month, derived from the sale of goods and the provision of services, after the deduction, cumulatively from the beginning of the year until the end of the reporting month, of the trade discounts, value added tax and other taxes directly related to turnover and of the revenue from royalties, leases and rentals, recorded according to the Order of the Minister of public finance no. 1802/2014 for the approval of the Accounting Regulations regarding the individual annual financial statements and the consolidated annual financial statements, as subsequently amended and supplemented or, where appropriate, according to the Order of the Minister of public finance no. 2844/2016 for the approval of the Accounting Regulations consistent with the International Financial Reporting Standards, as subsequently amended and supplemented, to which:

1. there are added the amounts, cumulatively from the beginning of the year until and including the reporting month, representing: a) revenue from the operating subsidies related to the net turnover, recorded in the accounts over each reporting month; b) the monthly credit balances before the transfer to the profit and loss account of the revenue related to the costs of stocks of goods and services in progress, entered in the accounting at the end of the reporting months in which credit balance is recorded; c) revenue from production of tangible assets and production of real estate investments, entered in the accounts during the course of each reporting month;

2. less the amounts, cumulatively from the beginning of the year until and including the reporting month, representing the monthly debit balances prior to the transfer to the profit and loss account of the revenue related to the costs of stocks of goods and services in progress, entered in the accounting at the end of the reporting months in which debit balance is recorded.


• It is also specified that, at the box “Aggregate turnover from the beginning of the year actually obtained from the construction activity in accordance with Art. 60 point 5 of the tax code, including reporting month”, only the revenue from the sale of finished goods, semi-finished goods, waste products and goods from the own production is taken into account.

 Order of the President of the National Agency for Fiscal Administration approving the Procedure for updating the tax vector for taxable persons registered for value added tax purposes who use the calendar quarter as tax period and make an intra-Community acquisition of goods taxable in Romania, as well as the model and content of certain forms, published in the Official Journal no. 154 of 27 February 2019.

The new order brings a number of clarifications and modifications in connection with the tax vector for the category of persons mentioned above, from which we mention:

• The content of certain forms and the filing instructions (Tax Return 092 concerning the change of the fiscal year by the specified category of persons, notification concerning failure to file the Declaration of entries mentioned above with a view to updating the data in the Register of taxpayers and the decision on updating the data in the Register of taxpayers);


• Replacement of the phrase “intra-Community acquisition taxable in Romania” with the phrase “intra-Community acquisition of goods taxable in Romania”;


• The Tax Code provisions regulate the possibility for the taxable person whose tax period became the month due to an intra-Community acquisition of goods to go back to using the calendar quarter as tax period, if such acquisitions are no longer performed;


• The taxable person files the “Statement of turnover in the case of taxable persons for whom the tax period is the calendar quarter and who have not carried out intra-Community acquisitions of goods in the previous year (094)”, having thus the possibility to return to the tax quarter period if, during the year, they do not carry out any intra-Community acquisition of goods.

 Order of the President of the National Agency for Fiscal Administration concerning the filing out of the Order of the President of the National Agency for Fiscal Administration no. 1281/2018 approving the Methodology for the distribution of the amounts representing the insurance contribution for work paid by the taxpayers into the separate account and extinguishing thereof, published in the Official Journal no. 156 of 27 February 2019.

Notes:

• The insurance contribution for work due by employers who carry out activities in the construction sector and falling in the new conditions regarding the exemptions from the income tax payment for the employers who carry out activities in this sector shall be collected in the account of state budget revenue 20.A.47.06.00 “Amounts from the insurance contribution for work pending distribution due by the employers in the construction sector”, opened with the State Treasury units, encoded with the tax identification code of the taxpayers;


• They are then fully distributed to the guarantee fund for the payment of salary claims, in the account 28.A.20.11.00 “Revenue from the insurance contribution for work for the guarantee fund for the payment of salary claims”, encoded with the tax identification code of the taxpayers.

 Order of the President of the National Agency for Fiscal Administration approving the Procedure for the registration of lease contracts, as well as the model and content of form “Application for registration of lease contracts”, published in the Official Journal no. 109 of 12 February 2019.

This order establishes:

• the procedure for registration of lease contracts (e.g. the competent central body, the forms/documents required to be filed, manner/conditions for the termination of the lease contract);


• model of the form for registration of the lease contract;


• repeal of the old Articles that established the procedure for the registration of lease contracts and the model of form for the registration of the lease contract.

 Order of the President of the National Gambling Office approving the manner of calculating the monthly tax specified at Art. 53 of the Emergency Government Ordinance no. 114/2018, regarding the establishment of certain measures in the area of public investment and fiscal-budgetary measures, the amendment and supplementing of certain legislative acts and the extension of certain time limits and for the amendment of Annex no. 8 to the Order of the President of the National Gambling Office no. 179/2018 approving the model of monthly declaration, as a standard form, for the revenue of the organisers of gambling according to Art. 10 para. (1) of the Emergency Government Ordinance no. 77/2009 on the organisation and operation of gambling, published in the Official Journal no. 120 of 15 February 2019.

Notes:

• This order approves the method of calculation of the tax that will be payable by the organisers of online gambling, as well as the model of the monthly declaration relating thereto;


• This tax is due monthly at a 2% rate applied to the total participation fees collected monthly;


• The deadline for the declaration and payment shall be the 25th of each month following the month in which the monthly collected participation fees were collected.

 Order of the President of the National Agency for Fiscal Administration amending and supplementing the Order of the President of the National Agency for Fiscal Administration no. 587/2016 approving the model and content of the forms used for declaring self-assessed or withholding taxes, published in the Official Journal no. 140 of 21 February 2019.

This order brings a number of changes and clarifications to the Order of the President of the National Agency for Fiscal Administration no. 587/2016, with regard to:

(i) Categories of tax payment obligations to the State budget (Annex No. 3), eliminating certain categories of contributions to the financing of certain health expenses for alcohol and tobacco products and adding the monthly tax calculated to the total participation fees collected each month, owed by organisers of online gaming and the tax on financial assets;

(ii) Deadlines for filing the declarations on:


• The new 2% tax on the total amount of fees collected monthly by the organisers of online gambling, will be up to and including the 25th day of each month following the month in which the payment obligation arises;


• The tax on financial assets, provided by Government Emergency Ordinance no. 114/2018, will be up to and including the 25th day of the month following the quarter in which the payment obligation arises. In the case of the taxpayers that cease to exist in a quarter, the term will be up to the date of filing the financial statements with the competent tax authority or up to the striking-off date, respectively, as applicable.

(iii) Instructions for completing form 100 “Tax Return regarding the payment obligations to the State budget”.

 Order of the President of the National Agency for Fiscal Administration supplementing the annex to the Order of the President of the National Agency for Fiscal Administration no. 1612/2018 approving the Classification of obligations payable to the unique account published in the Official Journal no. 156 of 27 February 2019.

This order included in the Classification of obligations payable to the unique account, the following:

• Tax on financial assets;


• The social security contribution (CAS) due by individuals who obtain income from wages and salaries in the construction field.