Order of the Minister of Finance no. 1615 of February 19, 2020 regarding the consumer price index used for updating advance payments for the annual profit tax (Official Gazette no. 169 of March 2, 2020)

Remarks:

• • For fiscal year 2020, the consumer price index used to update the advance payments for the annual profits tax system is 103.1%.

Order of the President of the National Agency for Fiscal Administration no. 614 of March 3, 2020 regarding the modification of the Order of the President of the National Agency for Fiscal Administration no. 147/2020 for approving the Procedure setting the amount representing up to 3.5% of the annual tax due for the support of non-profit entities established and functioning under the conditions of the law and of the units of worship, as well as for the granting of private scholarships, according to the law, as well as the model and content of some forms (Official Gazette no. 181 of March 5, 2020)

Remarks:

• • A new form 230 is approved which includes the relevant information from the two previous forms 230, for income from full 2019 year; This new form was created to support and simplify the process of redirecting part (2% and / or 3.5%) of the 2019 income tax to support non-profit entities, worship units, and grants for private scholarships, through a single document;
• • The old forms 230 already submitted by taxpayers and registered by ANAF remain valid. ANAF will process these applications and will redirect part of the tax accordingly;
• • Authorities adopt as a transitory measure the possibility for taxpayers to submit both the old forms 230 and the new form, by choice, by the deadline of May 25, 2020.

Order of the minister of Finance no. 1665 of February 26, 2020 on establishing the electronic means of remote transmission of the implementing acts and their communication procedure (Official Gazette no. 200 of March 12, 2020)

The present order was issued with a view to create an automated mechanism for setting up and eliminating bank deductions performed by the compulsory enforcement bodies of the National Agency for Fiscal Administration, in the context of:

• • not impacting the cash availabilities present in the accounts of the taxpayers over the limit of the amounts mentioned in the addresses for setting up bank enforced executions;
• • avoiding the interruption of the activity carried out by taxpayers;
• • efficient lifting of enforcement measures by bank enforcement.

The communication of the charges to the banks will be carried out online, in the virtual private space on the ANAF portal, through a computer system through which users upload and download documents.

Specifications regarding the main flows of the new electronic system:

• • The establishment of the charges against the bank accounts will be carried out through computer processes with daily execution;
• • Banks will send ANAF daily information about the possible amount to be paid;
• • ANAF will send the payment amounts to the banks, taking into account the final balance of the bankruptcy and the algorithm for distributing the amounts to be paid;
• • Validation and registration of the payments transferred to the special account open at the level of the Central Operational Treasury (the non-conforming payments will be returned);
• • Registration of payments at the Central Point level - the enforcement body established by order of the ANAF president;
• • Eliminating the bank enforcements and transmitting them to banks.

Remarks:

• • In order to be able to apply the new mechanism for on-line communication of acknowledgments, banks must adhere to a Framework Convention issued by the authorities;
• • The template of the form "Address for notifying the credit institutions regarding the amounts remaining to be recovered, as a result of the eliminations performed, from the charges set up by electronic means of remote transmission” is approved;
• • The present procedure concerns the enforcements dated as of March 12, 2020 (the date of entry into force of the order), respectively the addresses for setting up the enforcements issued and communicated after March 12, 2020;
• • The addresses concerning the enforcements issued and communicated before the date of entry into force of the order will be subject to the procedural rules applicable at that time;
• • Until the moment banks implement the new mechanism for establishing the enforcements, by signing the Convention, the fiscal body will communicate the establishments and withdrawals of enforcements according to the procedures currently applicable.

Order of the President of the National Agency for Fiscal Administration no. 705 of March 17, 2020 for the approval of the model and the content of the form (390 VIES) "Summary statement on intra-Community supplies of goods / purchases / supplies of services" (Official Gazette no. 217 of March 17, 2020)

Remarks:

• • Government Ordinance no. 6/2020 brought amendments to the Fiscal Code in order to harmonize and simplify certain rules of the VAT system for the taxation of trade in the Member States;
• • Therefore, the regime of stocks at the disposal of the customer is introduced, according to which, at the moment of the transport to another Member State, the supplier knows the identity of the person who purchases the goods and to which they will be subsequently supplied ;
• • Therefore, a new section no. III, where the taxable persons will submit information regarding the VAT registration code of the taxable persons to whom the goods sent or transported under the said regime, as well as any modification of the information already provided;
• • The new form 390 is to be completed and submitted starting with the operations carried out in February 2020, inclusive.

Order of ANAF President no. 706 of March 11, 2020 regarding the modification of the Order of the President of the National Agency for Fiscal Administration no. 3.386 / 2016 for approving the model and content of forms 101 "Declaration on the tax on profit" and 120 "Statement on excise duties" (Official Gazette no. 217 of March 17, 2020)

Remarks:

• • Excise payers will no longer owe contributions for financing some health expenses and the 1% fee due to the Ministry of Youth and Sport;
• • Thus, it was necessary to modify the form 120 "Excise tax return", which contains detailed information on the amounts deducted during the year, by destinations provided by law, from the value of the excise duties due in the reporting year, on excise products or groups of products;
• • The new form 120 is used starting with the declaration of the annual obligations for the fiscal year 2019.

Emergency Ordinance no. 37 regarding facilities for loans granted by credit institutions and non-banking financial institutions to certain categories of debtors (Official Gazette no. 261 of March 30, 2020)

Remarks:

• • In the case of individuals, authorized freelancers, individual enterprises and family businesses, a suspension may be requested forof the obligation to pay the due installments related to the loans (capital rates, interest and commissions) granted, for 9 months but without exceeding the term of 31/12/2020;
• • The facility can be used only in the case of loans that do not register outstanding payments at the date of establishing the state of emergency, in Romania;
• • The documentation to be drawn up consists of a request sent by debtors in letter format, by electronic mail or by telephone, to the contacts specified in the contract in question, within 45 days from the entry into force of the present emergency ordinance. It is also not necessary to prepare additional documents in this regard;
• • In order to benefit from the temporary suspension of the payment of the mentioned rates, interest and bank charges, the persons must fulfill the following conditions (except the individuals):
  • ◦ They interrupt the activity in whole or in part due to the decisions of the public authorities during the period of emergency;
  • ◦ They have one of the valid emergency certificates which shows the diminution of the revenues / receipts or the total / partial interruption of the activity;
  • ◦ They are not insolvent at the date of requesting the suspension.

Order no. 1793/2020 for approving the level of the specific excise duty on cigarettes (Official Gazette no. 265 of March 31, 2020)

Remarks :

• • The level of the specific excise duty on cigarettes for the period April 1, 2020 - March 31, 2021 will be 406,521 lei / 1,000 cigarettes.