The Government Ordinance no. 25/2016 amending and supplementing Certain Legislative Acts on Foreign Nationals

The Government Ordinance no. 25 amending and supplementing certain legislative acts on foreign nationals has been published. It transposes the provisions of Directive 2014/66/EU of the European Parliament and of the Council on the conditions of entry and residence of third country nationals in the context of an intra-corporate transfer, and those of Directive 2014/36/EU of the European Parliament and of the Council on the conditions of entry and residence of third country nationals for the purposes of employment as seasonal workers.

The legal framework necessary for obtaining the rights of work and residence of foreign nationals transferred for a period of up to three years, either within the same company or within the same group of companies, under certain conditions provided for by law, has been adopted.

The failure to fulfil the obligations laid down by the laws on the access of foreign nationals to the Romanian labour market may also have tax consequences, among others.

The provisions of Art. I (20-25) of the Government Ordinance no. 25/2016 on the sanctions come into force on 30 September 2016.

Amendments to the Tax Code under the Emergency Ordinance no. 46/2016

The Emergency Ordinance no. 46/2016 supplements Law no. 227/2015 on the Tax Code on the property held jointly with the spouses by war veterans, war widows, on the granting of certain rights to persons persecuted for political reasons by the dictatorship established as of 6 March 1945, and to persons deported abroad, on the granting of exemptions from the payment of taxes on buildings, land and means of transport for the shares related to the spouses.

Thus, the new Emergency Ordinance brings new additions and amendments to Articles 456, 464 and 469, respectively, on the exemptions granted for buildings, land and a single means of transport of the taxpayer’s choice.

The exemption is granted in full to the owners of the aforementioned items and not the third parties who hold a share of the buildings, land or means of transport.

This Ordinance comes into force as of 5 September 2016.

Additions to the Order of the President of NAFA no. 2594/2015 establishing the Tax Bodies responsible for the Organisation and Management of the Tax Offence Record

The Official Journal no. 706 of 12 September of this year featured the Order of the National Agency for Fiscal Administration (NAFA) no. 2070/2016 amending and supplementing the Order of the President of the National Agency for Fiscal Administration no. 2.594/2015 establishing the tax authorities responsible for organising and managing the tax offence record, the procedure for the registration, withdrawal and rectification of the information in/from the tax offence record, application for and issuance of the tax offence certificate, the form and content of the forms required, as well as the level of access corresponding to the information in the tax offence record.

This Order primarily amends the list of acts which are entered in the tax offence records of taxpayers and the powers of the tax bodies.

The extended list of tax acts:

• The act committed by the taxpayer who does not redo, either deliberately or by negligence, any accounting records which are destroyed within the term stated in the inspection documents (according to art. 3 of Law no. 241/2005 on preventing and combating tax evasion, as subsequently amended);
• A person’s unreasonable refusal to submit to the competent bodies the legal documents and assets of the estate, in order to prevent financial, tax or customs checks, within 15 days of the relevant notice (according to art. 4 of Law no. 241/2005);
• Preventing in any way the competent bodies from entering, as provided for by law, in the head offices, on the premises or on the land, with the purpose of conducting financial, tax or customs checks (according to art. 5 of Law no. 241/2005);
• Illegally holding or putting into circulation stamps, bands or standard forms used in the field of taxation, with special treatment (according to art. 7 (1) of Law no. 241/2005);
• Knowingly printing, using, holding or putting into circulation stamps, bands or standard forms used in the field of taxation, with special treatment (according to art. 7 (2) of Law no. 241/2005).

The powers of drawing up the forms for entering acts in the offence record have been extended for all the tax bodies with responsibilities of ascertaining acts likely to be entered in the record and of enforcing sanctions, and not only for the bodies with inspection responsibilities. Thus, as a result of this extension, the forms for entering acts constituting contraventions, which are ascertained by the tax bodies with responsibilities of managing the State income, shall be prepared by these tax bodies.

The Procedure of Authorisation of Duty-free Imports of Goods

Order no. 2554/2016 approves the procedure for the authorisation of customs duty-free imports of goods by organisations or institutions under articles 43-53, 57-59, 61-80 and 82 of the Council Regulation (EC) 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duties.

Decisions shall be issued authorising the performance of the duty-free import activity by organisations or institutions for:

• Educational, scientific and cultural materials; scientific instruments and apparatus;
• Equipment imported for non-commercial purposes by or for a scientific research unit or body which has its headquarters located outside the European Union;
• Laboratory animals and biological or chemical substances used for research;
• Instruments and apparatus intended for conducting medical research, establishing medical diagnoses or carrying out medical treatments;
• Reference substances for medicine quality control;
• General merchandise imported by State organisations or other charitable or philanthropic organisations;
• Goods intended for people with disabilities;
• Goods imported by State organisations or other charitable or philanthropic organisations in favour of the victims of disasters;
• Gifts received in the context of international relations.

Order no. 3262/C/2236/2016 approving the Instructions on the Collection and Payment of Taxes under the Government Ordinance no. 89/2000 on Measures for authorising Operators and making Entries in the Electronic Archive of Security Interests in Movable Property

The Instructions on the collection and payment of the taxes provided for by the Government Ordinance no. 89/2000 on certain measures for authorising operators and making entries in the Electronic Archive of Security Interests in Movable Property, listed in the Annex to the Order, have been approved.

The Department of Auxiliary Legal Professions and the Financial & Accounting Directorate within the Ministry of Justice and the Directorate-General for Treasury and Public Accounting within the Ministry of Public Finance shall take the necessary steps, according to the relevant legal powers, to carry out the Order.