Order amending the Order of the President of the National Agency of Fiscal Administration no. 49/2019 approving the model, the content, the manner of submission and management of the form “Single Return on Income Tax and Social Contributions due by Individuals” published in the Official Gazette no. 452 of 05 June 2019 (Order No 1.437/2019).

This Order amends and updates the instructions governing the Single Return as a result of changes to the Fiscal Code regarding the introduction of the social security contribution (CAS) for the remuneration paid to the daily workers and the possibility such daily workers have to individually insure by submitting the Single Return.

Order of the President of the National Agency for Fiscal Administration approving the Procedure for the grant of bonuses in consideration of the remote electronic submission in 2018 of the single return on income tax and social contributions due by individuals and for payment in advance of tax liabilities declared in 2018 by the Single Return, published in the Official Gazette no. 479 of 12 June 2019 (Order No. 1.369/2019).

This Order regulates the following:

• The procedure applies:

✓ to individuals who submitted the single return on income tax and social contributions payable until 31 July 2018 including electrically;

✓ to individuals who paid by anticipation by 15 December 2018 inclusive the estimated annual income tax, the social security contribution and the health insurance contribution estimated and declared for 2018;

✓ to individuals who made annual income in 2018 and who filed the single return only by 31 July 2018 inclusive, by electronic means.

• The central fiscal authority will issue decisions to grant the established bonuses after 31 July 2019.


• If individuals paid the full amount of tax liabilities without prior application of bonuses, they may request the repayment of overpaid amounts by filing a refund request to the central tax authority.

Order to establish the criteria for the grant of the exemptions laid down in Art. 76 (1), (e) of the Agricultural Cooperative Law no. 566/2004 published in the Official Gazette no. 491 of 18 July 2019 (Order No 203/2287/1809/2019 ).

The new order:

• regulates the criteria for the grant of exemptions to the members of the cooperative, both from the payment of the building tax and from the payment of the land tax.

According to this new order:

• the founding members and the cooperative shareholder members benefit from the building tax and land tax exemption.


• in order to benefit from the building tax and land tax exemption, taxpayers need to submit to the local tax authorities supporting documents showing that they have sold at least 50% of the agricultural production made by/to the agricultural cooperative.


• the supporting documents must be valid on 31 December of the fiscal year preceding that for which the exemption is granted and include:

✓ a certificate issued by the agricultural cooperative certifying the membership, the quantities sold through/to the agricultural cooperative in the calendar year preceding that for which the exemptions and the inventory of the exempted goods are declared, and which have been declared by the member;

✓ an affidavit made by the member of the cooperative showing the total quantities of agricultural products marketed and sold by the member through/to the agricultural cooperative in the calendar year preceding that for which the exemptions are granted and the list of agricultural goods subject to the exemptions.

Ordinance amending and supplementing certain legal texts laying down measures in the field of investments, published in the Official Gazette no. 507 of 21 June 2019 (Emergency Ordinance No. 43/2019).

This Ordinance:

• introduces 3 other new areas of production of the construction materials that can benefit from tax incentives:

✓ 2351 “Manufacture of cement”;

✓ 2352 “Manufacture of lime and plaster”;

✓ 2399 “Manufacture of other non-metallic mineral products n.e.c.”

According to this Ordinance:

• for companies set up starting January 2019, the turnover is calculated cumulatively from the beginning of the year, including the month in which the exemption applies, and for companies existing on 1 January of each year the cumulative turnover for the previous fiscal year is taken as basis of calculation.


• for companies existing on 1 January of each year who had a turnover from construction activities defined by NACE code 41.42.43 - section F - Constructions or from certain areas of production of construction materials or from architectural, engineering and technical consulting services, a turnover achieved cumulatively over the previous fiscal year of over 80% inclusive, the fiscal incentives will be granted throughout the current year, and for companies existing on the same date that do not achieve this minimum turnover threshold, the principle of newly established companies will apply.


• the turnover is made on a contract or order-basis and covers workmanship, materials, tools, transport, equipment, endowments, as well as other ancillary activities necessary to carry out the said activities. Turnover will also include realised and unbilled output.


• monthly gross income from wages and similar items, obtained by individuals to whom the exemption applies, is calculated at a gross salary for 8 hours of work/day of at least RON 3,000 per month. The exemption applies to amounts of the monthly gross income of up to RON 30,000, obtained by individuals from salaries and assimilated to salaries. The portion of the gross monthly income exceeding RON 30,000 will not benefit from tax incentives.


• the mechanism for calculating the turnover, for the application of the tax incentive, will be established by order of the president of the National Commission for Strategy and Prognosis, to be published on the institution’s website.


• the provisions enter into force 30 days after the effective date of this Ordinance.