The Nominal Value of a Meal Voucher

The nominal value of a meal voucher has been amended. As of May, its value is RON 9.41, up by 0.06 ban.

Order no. 1069/2015 determining the nominal index-linked value of a meal voucher for the first half of 2015¹

The Amendment of the Methodology and Updated List of Medicines for which a Quarterly Contribution is due

This Order has approved the methodology for reporting the updated List of medicines for which a quarterly contribution is due, as well as the reporting format for that List.

Under the new methodology, the updated List of medicines for which a quarterly contribution is due shall be submitted according to the new format, both electronically to the National Health Insurance House, during the month following the end of the quarter for which the contribution is due, and on paper by the 15th, inclusive, of the month following the end of the quarter for which the contribution is due.

Order no. 212/2015 approving the Methodology and format for reporting the updated List of medicines for which a quarterly contribution is due²

The Amendment of the Accounting Law

This Ordinance approves the amendments of, and supplements, the Accounting Law with the following:

• Individuals performing income producing activities, whose income is determined under an actual income system, are required to keep the books based on the simple or double entry bookkeeping rules;
• Amendments on the accounting management and those who can fill management positions.

In the case of consolidations, if the annual financial statements of the parent company are presented for approval along with the consolidated annual financial statements, the parent company may submit a single Audit Report on the annual financial statements submitted if the parent company has an auditing obligation.

Law no. 121/2015 approving the Government Emergency Ordinance no. 79/2014 amending and supplementing the Accounting Law no. 82/1991³

Regulations on Non-routine Activities

The Detailed Rules have been approved for the exercise of non-routine activities undertaken by day workers.

The Order reiterates the establishment, completion, submission to the Territorial Labour Inspectorate and keeping of the Register of Day Workers, as well as the notification to the competent authorities, the investigation, recording and reporting of any events involving day workers.

Order no. 831/600/2015 approving the Detailed Rules for the application of Law no. 52/2011 on non-routine activities undertaken by day workers⁴

The Approval of Specific Forms used in the Customs Activity

This Order approves the Nomenclature of Specific Forms used in the Customs Activity, the format and content of the specific forms in the customs activity and the technical rules for using and filling out the forms.

Order no. 841/2015 approving the format, content and technical rules for using and filling out specific forms for use in the customs activity⁵

Detailed Rules for Transfers of Funds

The Detailed Rules have been approved for giving notices and solving the applications for authorisation of transfers of funds/financial services, in connection with the restrictive measures against Iran.

Order no. 81/2015 approving the Detailed Rules for giving notices and solving applications for authorisation of transfers of funds⁶

The Approval of the Procedure of Handover & Receipt of Enforceable Titles

The Order approves the procedure for the handover & receipt of enforceable titles identifying the debts representing the fees owed by employers to the territorial labour inspectorates and the documents concerning the enforcement measures taken by the territorial labour inspectorates.

Order no. 542/2015⁷

Circular on the Interest Rate on Mandatory Minimum Reserves

According to the NBR circular, starting from the 24 May - 23 June 2015 application period, the interest rate paid on the mandatory minimum reserves established in RON is 0.21% a year and the interest rate paid on the mandatory minimum reserves established in EUR is 0.17 % a year.

Circular no. 23/2015 on the interest rates paid on the mandatory minimum reserves in RON and EUR starting from the 24 May – 23 June 2015 application period ⁸

The Amendment of the Procedure on the Recalculation of Advance Payments as Tax

Annex no. 1 of the Order approving the procedure for the recalculation of advance payments as tax has been amended for people deriving income from property rental (lease agreements).

Moreover, a new sub-section has been added to the section on recalculating the advance payments as tax, according to which, in case of termination, during the 2015 tax year, of lease agreements between the parties, the tax authority shall recalculate the advance payments starting from 1 June 2015, based on supporting documents at the request of the taxpayer.

Order no. 1301/2015 amending and supplementing Annex no. 1 to the Order of the President of the National Agency for Fiscal Administration no. 2.365/2014 approving the Procedure for recalculating advance payments as tax⁹

The Order for the Organisation of an Occasional Draw of the Fiscal Receipt Lottery

According to the Order, on 28 June 2015, an occasional draw of the Fiscal Receipt Lottery was organized including only the fiscal receipts issued from 29 March to 31 May 2015.

Order no. 745/2015 on organising an occasional draw of the Fiscal Receipt Lottery¹⁰

The Approval of the Procedure for the Implementation of the Transparent Scheme of De Minimis Aid

According to this Order, the procedure has been approved for implementing the transparent scheme of de minimis aid provided for under the Programme of development and upgrading of the marketing of market products and services.

Order no. 794/2015 approving the Procedure for implementing the transparent scheme of de minimis aid provided for under the Programme of development and upgrading of the marketing of market products and services¹¹

The Approval of the Methodology for monitoring the Electricity Promotion System

The Order approves the methodology for monitoring the system for promoting electricity from renewable energy sources through green certificates.

Order no. 78/2015¹²