The Approval of the Procedure of Implementation of Precautionary Measures

The Order amends the procedure of actual implementation of the precautionary measures stipulated by the Tax Procedure Code in line with recent measures of improvement and reorganization of the activity of the National Agency for Fiscal Administration.

The Order also amends certain internal forms used by the authorities in relation to precautionary measures, namely:

• The report supporting the precautionary measures;
• The decision establishing the precautionary measures.

The Order also adds regulations on the procedure used in the case of the “Decision lifting the precautionary measures”.

The Order comes into force on 03.06.2014.

The NAFA Order no. 1296/21.05.2014 – amending and supplementing the NAFA Order no. 2605/2010 - approving the Procedure of actual implementation of the precautionary measures stipulated by the Government Ordinance no. 92/2003 on the Tax Procedure Code. ^[1]

[1] Published in the Official Journal, Part I, no. 412 of 3 June 2014

Amendments concerning the Activity of Day Labourers

• Communal management services directly managed by the local councils, such as: greenhouses, green spaces and zoos;

• Units subordinated to the Ministry of Youth and Sports for certain areas laid down by the law;

• Agricultural research and development institutes, centres and stations subordinated to the Academy of Agricultural and Forestry Sciences of “Gheorghe Ionescu-Sisesti”, and the State Institute for Variety Testing subordinated to the Ministry of Agriculture and Rural Development for certain areas laid down by the law.

The Government Emergency Ordinance no. 36/2014 amending and supplementing Law no. 18/2014 amending and supplementing Law no. 52/2011 on non-routine activities carried out by day labourers and amending article 8, paragraph (1), of Law no. 416/2001 on the guaranteed minimum income. ^[2]

[2] Published in the Official Journal, Part I, no. 431 of 12 June 2014

The Return of the Car Pollution Tax

This Order approves the Procedure for disbursement of the amounts stipulated by court orders covering the refund of the car pollution tax and the tax on polluting emissions from cars. In this regard:

• The payment of the amounts stipulated by court orders covering the refund of the car pollution tax and the tax on polluting emissions from cars, the interests calculated until the full payment and the court fees, and other amounts set by the courts, which have become enforceable by 31 December 2015, will be made over 5 calendar years by paying 20% of their amount each year;

• The requests for refund of the amounts submitted by the taxpayers shall be settled within 45 days after their registration and the annual instalment disbursement shall be made according to a schedule;

• The requests for refunds of the amounts shall be filed by the taxpayers to the authority required by court order to make the refund, i.e. NAFA by way of the competent tax authorities or the Environmental Fund Administration, as appropriate;

• The car pollution tax and the tax on polluting emissions from cars, the court fees and other amounts determined by the courts shall be updated using the Consumer Price Index provided by the National Institute of Statistics (N.I.S.).

The Joint Order of the Ministry of Environment and Climate Change and the Ministry of Public Finance no. 365/741/2014 approving the Procedure for the disbursement of the amounts required by court orders covering the refund of the car pollution tax and the tax on polluting emissions from cars and the model and content of certain forms and amending Annex no. 4 to the Order of the Minister of Environment and Climate Change and the Deputy Prime Minister, the Minister of Public Finance no. 490/407/2013 approving the Procedure of refund of the amounts referred to in articles 7, 9 and 12 of the Government Emergency Ordinance no. 9/2013 on the environmental stamp for cars, as well as the amounts determined by the courts by final and irrevocable decisions. ^[3]

[3] Published in the Official Journal, Part I, no. 454, of 20 June 2014

Insolvency Prevention and Insolvency Procedures

This law sets the rules for insolvency prevention and insolvency. The purpose of the legislative act is to establish a collective procedure for covering the liabilities of the debtor, granting, whenever possible, the chance of recovery of the activity thereof.

The procedures apply to:

• Professionals as defined by the Civil Code;
• Those to whom special provisions apply in relation to their insolvency regime.

Exceptionally, the procedures shall not apply to:

• Liberal professions;
• Pre-university, university units and institutions and entities referred to in article 7 of the Government Ordinance no. 57/2002 on scientific research and technological development.

Law no. 85/2014 on insolvency prevention and insolvency procedures. ^[4]

[4] Published in the Official Journal, Part I, no. 466 of 25 June 2014

Amendments on the Tax Procedure Code

The legislative act amends and supplements the Tax Procedure Code as follows:

• Clarifications have been approved in relation to the limits of empowerment of taxpayers;
• Amendments have been added in relation to the content and motivation of tax administrative acts, the same as amendments on the method of notification of the tax administrative act;
• New articles have been added on the possibility of submitting requests to the tax authority by electronic means and of identifying the people who submit requests or documents to the tax authority, in the electronic environment.

This legislative act also amends the regulation of payment divisions introduced by the GEO no. 29/2011, namely:

• The inclusion under tax liabilities owed ​​to the Agency for Fiscal Administration of all the claims determined by other bodies and managed by NAFA;
• The guarantees may consist of movable assets that do not have expired normal term of operation, or may have it if they have been subjected to revaluation;
• The payment of claims of any kind that become income to the State budget in no more than 180 days after the receipt of the demand;
• The submission of no more than 2 applications to amend the payment division decision over the course of 1 year.

Additionally, the legislative act brings news about the proportional cancellation of the tax on agricultural activities in case of disaster in proportion to the degree of loss, if:

• The tax has been based on the income tax bracket;
• No insurance policies have been concluded;
• The production has been affected at a rate of 30%.

The legislative act comes into force on 23.06.2014.

The Emergency Ordinance no. 40/18.06.2014 amending and supplementing certain legislative acts, as well as regulating certain tax measures. ^[5]

[5] Published in the Official Journal, Part I, 455 of 23/06/2014

Amendments to the Forms on the Income Tax and Social Contributions

The following forms have been amended:

• 250 “Decision of annual taxation on the income derived in Romania by individuals”;
• 251 “Decision of annual taxation on the income derived abroad by individuals”;
• 260 “Decision of taxation on the advance payments in respect of income tax/social health insurance contributions and the payable liabilities in respect of social security contributions”;
• 630 “Annual taxation decision determining the health insurance contribution”;
• 650 “Decision of taxation on the advance payments in respect of health insurance contributions for income resulting from the assignment of the use of assets”.

Order no. 1672/24.06.2014 amending certain forms on the management of the income tax and social contributions. ^[6]