Order no. 3.063 / 1.376 / 1.430 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, method of submission and management of the "Statement on the payment obligations of social contributions, income tax and nominal records of "insured persons"(published in the Official Gazette no. 794 of October 1, 2019)

Specifications:

• The provisions of this order have been applied starting with July 2019. Thus, amending statements for the last months, starting with July of this year, will be submitted as soon as the form is published on the ANAF website;
• Boxes were updated and new fields were introduced in order to state the facilities regarding the construction sector. In this regard, clarifications were made regarding the statement for July 2019, which will include two periods, July 1 - 21 and July 22 - 31, with different tax regulations;
• Taxpayers have the obligation to file statement no. 112 by electronic means.
  

Order 3.126 of the Minister of Public Finance for approving the Procedure for cancellation of ancillary payment obligations and regarding the amendment of the Order of the Minister of Public Finance no. 2.810 / 2019 for approving the procedure of implementing the measures of restructuring the outstanding budgetary obligations at December 31, 2018 in case of debtors who have principal debts in an amount greater than or equal to one million lei (the content has been published in the Official Gazette no. 786 of September 27 2019)

Specifications:

• According to Chapter II of GO 6/2019, the present procedure regulates the possibility of cancelling the outstanding historical accessory obligations of the taxpayers (interest, penalties, increases, non-declaration penalties), in the following conditions:

  i) if they are legal persons, natural persons or entities without legal personality, and, as of December 31, 2018, have outstanding principal budgetary obligations up to one million lei;

  ii) if they are natural persons or entities without legal personality, administrative-territorial units and administrative-territorial subdivisions of Bucharest or public institutions, and have outstanding main budgetary obligations in the amount of one million lei or greater;

  iii) this procedure also applies to the debtors declared as being insolvent, to those in the insolvency or dissolution procedure, to the debtors who have been notified of the taxation decisions related to some main budgetary obligations due up to December 31, 2018, as a result of a tax inspections in progress on August 8, 2019 inclusive, regardless of the amount of the main budgetary obligations and the date of communication of the tax decision;

  iv) in the case of natural persons who carry out economic activities independently or exercise liberal professions according to the law, the conditions of this ordinance will be verified for all the budgetary obligations included for both CUI / CIF and CNP / NIF.

• The regulations of the present procedure also apply to the ancillary payment obligations related to the main budgetary obligations additionally stated by the debtor by an amending statement which amends the main budgetary obligations due before December 31, 2018;
• This provision also applies to payment obligations in relation to value added tax due before December 31, 2018, which results from the adjustments entered in the VAT return of the collected tax, in order to correct the VAT due before December 31, 2018;
• Amendments regarding Order no. 2.810 / 2019 are mainly aimed at the way of filing the forms.
  

Order no. 2.894 / 2019 for amending and supplementing the Order of the Minister of Public Finance no. 660/2017 regarding the approval of the remote communication procedure by electronic means between the Ministry of Public Finance / the central fiscal body and the natural persons, legal persons and other entities without legal personality (published in the Official Gazette no. 785 of September 27, 2019)

Order no. 2288 of the president of the National Agency for Fiscal Administration regarding the procedure for transferring the amounts recovered within the mutual assistance to the recovery and for approving the model and the content of some forms (published in the Official Gazette no. 741 of September 11, 2019)

Specifications:

• This Order establishes the procedure for transferring the amounts recovered under mutual assistance for recovery, in relation to claims related to taxes, taxes, duties and other measures and within the framework of mutual assistance in the recovery of claims in accordance with the European regulations and international conventions which Romania is a part of.