The Order on the Organization of the Activity of Management of Medium-sized Taxpayers

The legal act establishes the fact that medium-sized taxpayers’ secondary offices are managed by the county administrations of public finance and the Regional Directorate-General of Public Finance of Bucharest, by way of the Tax Administration for medium-sized taxpayers, as appropriate, in the territorial jurisdiction of which the tax residence of the taxpayer establishing them is located.

Order no. 3001/2014 amending the Order of the President of the National Agency for Fiscal Administration no. 3.582/2013 on the organization of the activity of management of medium-sized taxpayers^[1]

[1] Published in the Official Journal, Part I no. 733 of 07/10/2014

Instructions on the Tax Procedure Code

This Order amends and clarifies issues on the instructions for the application of Title IX – “Resolution of complaints filed against the tax administrative acts” of the Tax Procedure Code.

One of the clarifications made is that the tax inspection report/minutes issued by the tax/customs authorities, depending on the case, is not a debt security since it underlies the issue of the tax administrative act. To that effect, the tax inspection report/minutes issued by the tax/customs authorities may only be challenged together with the tax administrative act.

Moreover, a provision has been eliminated according to which the complaint filed with a tax authority without jurisdiction must be submitted within five days of the receipt by the tax authority without jurisdiction to the tax authority that has issued the challenged administrative act.

Order no. 2906/2014 approving the Instructions for the application of Title IX of the Government Ordinance no. 92/2003 regarding the Tax Procedure Code ^[2]

[2] Published in the Official Journal, Part no. 736 of 09/10/2014

The Obligation of Individuals to be insured in the Public Pension System

The Order clarifies issues on the procedure of certification of the fulfilment of the obligation of being insured in the public pension system by people who derive taxable income from independent activities, agricultural activities, forestry, fish farming, from associations without legal personality, and from the assignment of the use of property. The procedure of certification involves the issue by the competent authority of a certificate for the establishment of the contribution period within 5 days from the date of submission of the application.

Furthermore, the aforementioned Order approves the model and content of the forms related to this procedure.

Order no. 3093/2014 approving the Procedure on the certification of the fulfilment by taxpayers – individuals required to be insured in the public pension system, according to chapter II of title IX2 of Law no. 571/2003 on the Tax Code, of the tax obligation representing the State social security contribution and the model and content of the forms used in this procedure^[3]

[3] Published in the Official Journal, Part I no. 761 of 21/10/2014

The Law of Administrative Litigation

Additions and clarifications have been made to the law of administrative litigation in connection with the obligation of enforcement, the enforcing court and the appeal of the decision issued by the latter.

Law no. 138/2014 amending and supplementing Law no. 134/2010 on the Code of Civil Procedure, and also amending and supplementing certain related legal acts ^[4]

[4] Published in the Official Journal, Part I no. 753 of 16/10/2014