The Procedure of Distance Communication between NAFA and Individuals

The procedure of communication between NAFA and individuals on the means of remote transmission has been approved. This procedure involves:

• The devices of electronic identification of individuals in the electronic environment;
• The communication of the information and documents through the “virtual private space” and “tax newsletter” services;
• The conditions of communication through the services referred to in section b).

Individuals may choose to communicate through electronic means of transmission of administrative and tax documents by accessing the “virtual private space” service.

Through the “tax newsletter” individuals may benefit from tax information in order to guide the fulfilment of the tax obligations.

Order no. 1154/2014 on the procedure of communication by electronic means of remote transmission between the National Agency for Fiscal Administration and individuals.^[1]

[1] Published in the Official Journal, Part I no. 646 of 02/09/2014

The Empowerment of Persons within the Economic and Financial Inspection Apparatus

The order has been approved on empowering persons within the economic and financial inspections on the organization, establishment and operation of the economic and financial inspection.

Order no. 1090/2014 on empowering persons within the economic and financial inspection apparatus to ascertain the contraventions and enforce the sanctions stipulated by the tax and budget responsibility Law no. 69/2010.^[2]

[2] Published in the Official Journal, Part I no. 658 of 08/09/2014

The Approval of the Regulations on the Access to the NCTS-RO Transit Application

The rules have been approved on the access of: individuals, legal persons and, when permitted by the regulations in force, although lacking the legal status of a legal person, an association of persons recognized as having the capacity to perform legal actions, to the “New Computerized Transit System” application (NCTS).

This application requires the submission of transit declarations and data in the TIR carnet with/without safety and security features electronically, the monitoring and management of all the Community/common transit and TIR operations.

The procedure of authorization of the access to the NCTS-RO application has also been approved, the same as the clarification of the capacity of the persons who may access this application.

Order no. 2783/2014 approving the regulations on the access to the NCTS-RO transit application.^[3]

[3] Published in the Official Journal, Part I no. 673 of 12/09/2014

The Approval of the Instructions on implementing the Joint Liability Procedure

This order introduced new provisions regarding clarifications on the submission of complaints, their signing by the designated persons of the tax body and the resolution of the complaint. It introduced a new chapter on the settlement of tax debts.

Order no. 2869/2014 amending and supplementing Annex no. 1 to the Order of the President of the National Agency for Fiscal Administration no. 127/2014 approving the Instructions on the procedure of giving rise to the joint liability governed by the provisions of articles 27 and 28 of the Government Ordinance no. 92/2003 on the Tax Procedure Code.^[4]

[4] Published in the Official Journal, Part I no. 693 of 23/09/2014

The Use of the Electronic Signature for Customs Formalities

This order approves the use of the advanced electronic signature with respect to the customs formalities for goods brought into and out of the European Union through the customs offices in Romania. The implementation of the electronic signature is performed in the pilot phase for entry summary declarations filed ​​in the ICS-RO application for goods to be brought into the European Union.

Order no. 2781/2014 approving the use of the advanced electronic signature for the customs formalities for goods brought into and out of the European Union through the customs offices in Romania.^[5]

[5] Published in the Official Journal, Part I no. 672 of 12/09/2014

Regulations on the Access to the Integrated Customs Information System

This order approves the regulations on the access of: individuals, legal persons and, when permitted by the regulations in force, although lacking the legal status of a legal person, an association of persons recognized as having the capacity to perform legal actions, to the components of the Integrated Customs Information System (ICIS).

ICIS components applicable to this order are: the Romanian system of customs declaration processing, RCDPS, the Export Control System ECS-RO and the Import Control System ICS-RO.

Order no. 2782/2014 approving the regulations on the access to the components of the Integrated Customs Information System (ICIS).^[6]

[6] Published in the Official Journal, Part I no. 672 of 12/09/2014

The Reduction of the Employer’s Social Security Contribution (“CAS”)

The legislative act has been published which amends the Tax Code in the sense of reducing by 5 percentage points the rates of contributions payable by employers to the public pension system.

According to the legislative act the mandatory social contribution rates payable by employers are as follows:

• 26.3% for normal working conditions, of which 10.5% for the individual contribution and 15.8% for the contribution payable by the employer;
• 31.3% for unusual working conditions, of which 10.5% for the individual contribution and 20.8% for the contribution payable by the employer;
• 36.3% for special working conditions and other working conditions, of which 10.5% for the individual contribution and 25.8% for the contribution payable by the employer.

The provisions on reduced rates are applicable starting with the income for October of 2014.

Law no. 123 of 19/09/2014 amending Law no. 571/2003 on the Tax Code.^[7]

[7] Published in the Official Journal, Part I no. 687 of 19/09/2014

Clarifications on the Tax on Buildings

Clarifications have been made regarding the tax on buildings with reference to the fact that the supporting tower of wind turbines falls within the category of buildings as defined by article 249, paragraph (5), of the Tax Code.

The differentiation of the supporting tower from the elements representing plant and equipment is made based on the overall design according to the classification in group 1 and group 2 of the Catalogue of classification and normal life of fixed assets.

Order no. 1210/2014 on approving the Decision of the Central Tax Board no. 5/2014.^[8]

[8] Published in the Official Journal, Part I no. 682 of 18/09/2014

Clarifications on the Customs Code

The articles referring to corporate representation in relation to the customs authority have been repealed.

Decision no. 790/2014 repealing paragraphs (2), (3) and (5) of Article 565 of the Regulation implementing the Customs Code of Romania, as approved by the Government Decision no. 707/2006.^[9]

[9] Published in the Official Journal, Part I no. 689 of 22/09/2014

The Ordinance on the Employment and Secondment of Aliens in Romania

The Ordinance on the employment and secondment of aliens in Romania has been published. This ordinance regulates the conditions of employment of aliens and their secondment in Romania.

Ordinance no. 25/2014 on the employment and secondment of aliens in Romania and amending and supplementing certain legislative acts on aliens in Romania.^[10]

[10] Published in the Official Journal, Part I no. 640 of 30/08/2014

The Reference Interest Rate

Starting with 1 October, the reference interest of NBR is 3%/year, down by 0.25 percentage points from the previously applicable one (3.25% per year).

Circular no. 32/2014 on the reference interest rate of the National Bank of Romania.^[11]

[11] Published in the Official Journal, Part I no. 714 of 30/09/2014