The following methodologies for determining income tax brackets have been approved for:

• The taxation of income derived from agricultural land exploitation;
• The taxation of income derived from the raising and exploitation of animals/bee families.

In particular, income tax brackets are proposed for each of the aforementioned categories at county level, depending on the value of the specific production and the costs incurred during a farming year for obtaining the relevant production.

Decision no. 330/2014 approving the Methodology for determining the income tax brackets used for the taxation of income from agricultural activities ^[1]

[1] Published in the Official Journal Part I no. 320 of 30/04/2014

Amendments and clarifications have been made on the tax treatment of, and formalities applicable to, transactions of weapons and ammunition. Procedural clarifications have also been made regarding the obligations of economic operators with no Romanian tax domicile who are required to pay excise duties in Romania.

Law no. 69/2014 approving the Government Ordinance no. 28/2013 on the regulation of certain tax and budget measures ^[2]

[2] Published in the Official Journal Part I no. 355 of 14/05/2014

The Order of the Minister of Public Finance no. 1870/2004 approving the Instructions for filling in the payment record number has been suspended for the period from 15 May 2014 to 31 December 2015.

However, exceptionally, it also applies for the duration of the suspension for taxpayers who choose to pay:

• A tax liability determined by the tax inspection authorities,
• Fines of any kind established by law,
• The environmental stamp for cars,
• A tax liability contained in a decision to postpone the payment of tax liabilities issued subject to specific conditions.

Moreover, the provisions of the Order continue to apply to taxpayers who pay the environmental stamp.

Order no. 1780/2004 was suspended previously, with certain exceptions, for the period from 16 November 2012 to 31 December 2013.

Order no. 665/2014 on the suspension of the Order of the Minister of Public Finance no. 1.870/2004 approving the Instructions for filling in the payment record number ^[3]

[3] Published in the Official Journal Part I no. 360 of 15/05/2014

The Form of “Receipt for the collection of taxes and contributions” has been amended. Alongside the new model, the features, method of use and retention of the form have also been published.

Order no. 671/2014 on the amendment of Form of “Receipt for the collection of taxes and contributions”, code 14.20.09/TS, stipulated in Appendix no. 1a) to the Order of the Minister of State, the Minister of Finance, no. 1.801/1995 ^[4]

[4] Published in the Official Journal Part I no. 361 of 16/05/2014

Several clarifications and amendments have been made to the detailed Regulations for the application of the Tax Code, the most important of which include:

• Technical clarifications regarding taxpayers who apply accounting regulations consistent with the International Financial Reporting Standards (IFRS);

• Clarifications regarding the tax exemption for the reinvested profit (a method of determining the exempted reinvested profit, the eligible investments);

• The provisions on the refund procedure in cases of taxes on non-residents’ income withheld in excess of the rates provided for in the Double Taxation Treaties have been repealed;

• Certain provisions on the simplification measures in the case of VAT have been repealed;

• Amendments have been made with respect to tax warehouses and the marking and colouring, in Romania, of kerosene and diesel;

• Clarifications have been made on how to calculate the tax on special constructions.

Thus, it is stated that, when determining the tax base, taxpayers shall not include the value of tangible assets in progress highlighted according to the applicable accounting regulations or the value related to State-owned constructions recorded in the accounts associated with the constructions.

Several rules have also been published for determining the tax base, such as:

• The value of the buildings for which no tax is due, by law, shall not be deducted from the value of the constructions included in the patrimony of taxpayers as at the 31^st of December of the previous year, except in the case of those that are State-owned or will be handed over to the State;

• If the value in the balance sheet highlighted in the balance due of accounts related to constructions is different from the value which formed the basis for determining the tax on buildings, the value to be deducted is the value highlighted in the books in the balance due of accounts related to the constructions;

• The value of reconstruction, modernization, consolidation, alteration or extension works for rented buildings or building taken under concession, under management or in use comes from those works that have resulted in the increase of the value of the building by at least 25%.

Decision no. 421/2014 amending and supplementing the detailed Regulations for applying Law no. 571/2003 on the Tax Code, as approved by the Government Decision no. 44/2004 ^[5]

[5] Published in the Official Journal Part I no. 384 of 23/05/2014

Clarifications have been made on the calculation of, and procedural obligations for, pensions obtained in Romania by a resident of Canada.

Order no. 663/2014 approving the Regulations for the uniform application of article 18 “Pensions” of the Treaty between Romania and Canada ^[6]

[6] Published in the Official Journal Part I no. 360 of 15/05/2014

For the first half of 2014, starting in May, the monthly amount given in the form of day-care vouchers is RON 430.

Order no. 699/2014 on the establishment of the indexed monthly amount granted as day-care vouchers for the first half of 2014 ^[7]

[7] Published in the Official Journal Part I no. 362 of 16/05/2014

For the first half of 2014, starting in May, the nominal value of a meal voucher is RON 9.35.

Order no. 698/2014 on the establishment of the indexed monthly amount granted as meal vouchers for the first half of 2014 ^[8]

[8] Published in the Official Journal Part I no. 362 of 16/05/2014

The template, content and instructions for filling out Form 106 – Information declaration on dividends owed to shareholders – have been published.

Order no. 1292/2014 approving the template and content of Form 106 “Information declaration on dividends owed to shareholders”^[9]

[9] Published in the Official Journal Part I no. 389 of 27/05/2014

The instructions have been published for filling out the electronic Administrative Accompanying Document (e-AAD) using the EMCS application – Excise Movement and Control System for duty-suspended excisable goods.

Upon the entry into force of the Order, the validity ends for Order no. 2434/2010 approving the Instructions for filling out the electronic Administrative Accompanying Document (e-AAD) using the EMCS application – Excise Movement and Control System for duty-suspended excisable goods.

Order no. 1136/2014 approving the Instructions for filling out the electronic Administrative Accompanying Document (e-AAD) using the EMCS application – Excise Movement and Control System for duty-suspended excisable goods ^[10]