The Level of the Specific Cigarette Excise Duty

Order no. 412/2016 has been issued, which approves the level of the specific cigarette excise duty, whereby the Ministry of Public Finance approves the level of RON 329.30/1000 cigarettes, from 1 April to 31 December 2016.

The Procedure of Ex Officio Determination of Self-assessment or Withholding Taxes and Contributions

The Order of the Minister of Public Finance no. 962/2016 approves the Procedure for the ex officio determination of self-assessment or withholding taxes and contributions and also approves the form and content of the following forms:

• The Report on the ex officio taxation;
• 160 “Ex officio taxation decision for self-assessment or withholding taxes and contributions”.

The procedure does not apply for:

• The taxpayers/payers referred to in art. 92 (a) of the Tax Code, who enjoy other terms or conditions for filing the tax declarations, as approved by the tax body, declared inactive, according to the legal regulations in force;
• The taxpayers/payers who enjoy other terms or conditions for filing the tax declarations, as approved by the tax body;
• The tax obligations determined as a result of a tax inspection action or subject to a tax inspection;
• Individuals, for income tax.

Amendments to Form 394

Order no. 1105/2016 has been issued, which amends the Order of the President of the National Agency for Fiscal Administration no. 3769/2015 declaring the supplies and acquisitions carried out within the national territory by persons registered for VAT purposes and approving the form and content of the informative declaration on the supplies and acquisitions carried out within the national territory by persons registered for VAT purposes.

The provisions of this Order apply to the operations performed within the national territory as of July of 2016.

Amendments to Declarations 256 and 257

Under Order no. 1110/2016 amending and supplementing the Order of the President of the National Agency for Fiscal Administration no. 3622/2015 for the approval of the form and content of forms used in managing the income tax and social contributions owed by individuals, the following forms are added:

• 256 “Ex officio taxation decision for individuals’ income” and an “Annex to the Ex officio taxation decision for individuals’ income”;
• 257 “Decision of cancellation of the Ex officio taxation decision for individuals’ income”.

The forms shall be used to declare the income earned as of 1 January 2016 and to determine the advance payments as income tax and social contributions.

The Correction of the Errors in the Annual Financial Statements

Order no. 450/2016 approves the Procedure of correction of the errors in the annual financial statements and the annual accounting reports submitted by the economic operators and legal entities without a profitable purpose.

The procedure applies to entities in the scope of accounting regulation of the Ministry of Public Finance.

The Publication of the Lists of Debtors recording Outstanding Tax Obligations

Order no. 1164/2016 amends the procedure of publication of the lists of debtors recording outstanding tax obligations, as well as the amount of these obligations.

The procedure stipulates that the outstanding tax obligations with a total amount below the following ceilings shall not be subject to publication:

• RON 100,000 for debtors who are large taxpayers;
• RON 50,000 for debtors who are medium taxpayers;
• RON 10,000 for the other categories of debtors, including individuals recording outstanding tax obligations from the independent performance of economic activities or exercising liberal professions;
• RON 1,500 for debtors – individuals, other than those referred to above.

Amendments in terms of Parental Leave and the Monthly Parental Leave Allowance

Law no. 66/2016 amends the Government Emergency Ordinance no. 111/2010 on the parental leave and the monthly parental leave allowance.

Individuals who obtained taxable income for at least 12 months over the last two years prior to the birth of their child shall enjoy parental leave until their child turns two or, for children with disabilities, until the child turns three.

The monthly allowance shall continue being at a rate of 85% of the net average income over the last 12 months, but shall only have a minimum limit, not a maximum limit.

Parents who are on parental leave and opt to return to work sooner shall receive a monthly employment incentive of 50% of the minimum allowance for the leave, i.e. RON 531.25, unlike the current incentive amounting to RON 500.

The Charter of Rights and Obligations of Individuals subject to Personal Tax Situation Verification

Order no. 1162/2016 approves the Charter of rights and obligations of individuals subject to personal tax situation verification.

Individuals’ personal tax situation verification with regard to income tax means all the activities carried out by the central tax authority involving the examination of all the rights and obligations of a financial nature, the cash flows and other relevant elements for determining the real tax situation of the verified individual.