Ordinance on the Tax Offence Record

Ordinance no. 39/2015 defines the tax offence record as the means of recording and monitoring the compliance by the taxpayers with the tax, accounting and financial discipline and used to keep the records of individuals, legal entities, and entities without legal personality who have committed offences penalised by the tax, accounting, customs and financial discipline-related laws.

The new regulations also extend its scope and establish that the document also covers entities without legal personality and regulates new situations that will be recorded in the document, as well as clarifications targeting patrimonial liability with a debtor who has become insolvent by a court order.

The new Ordinance also introduces additions in terms of the status of tax inactivity, and specifies that this shall be recorded in the representatives’ offence record from the period when the situations triggering the status of inactivity appear. In case of appointment of new legal representatives, tax inactivity shall be recorded in the tax offence record only if the situation lasts for a period longer than a calendar half-year since taking over the representation of those entities.

The new legislative act stipulates that the acts punished as administrative offences with a warning shall no longer be written in the tax offence record.

As regards the situations that require the submission of the tax offence record, one is added in which new members join associations and foundations when they also acquire the status of legal representatives.

The new provisions establish the issue of the tax offence record by any of the competent tax authorities, regardless of the taxpayer’s tax domicile. Moreover, it may be requested and obtained in electronic format.

Ordinance no. 39/2015  on the tax offence record entered into force on the 3rd of September.

Order on collection procedures of The Health Insurance Contributions

Order no. 2319/2015 amended the forms used by the National Agency for Fiscal Administration in the process of collection of the mandatory health contributions for persons deriving rental income, hence Form 630 – Annual taxation decision determining the health insurance contribution; two annexes have been added:

• Annex nr.1 a- "Statement determining the monthly health insurance contribution" 
• Annex nr.1 b - ”Statement determining the annual obligations of payment of the health insurance contribution for taxpayers deriving income from renting property in view of the granting of the deduction according to Title III Income Tax of the Tax Code”.

The template of Form 632 – Decision cancelling  the annual taxation decision determining the health insurance contribution has also been approved with these. This form shall be used for the total cancellation of the payment obligations determined under an annual taxation decision. Form 630 shall be used  for the partial cancellation of the obligations, after having been duly filled out.

ONAFA Order nr. 2319/2015 - pproving Form 630 „Annual taxation decision determining the health insurance contributions” and Form 632 “Decision cancelling the annual taxation decision determining the health insurance contribution"

Adjustments in regards to the reconstruction of the Main Company Operations in accountancy.

Order no. 897/2015  approves the detailed rules on entering in the accounts the main operations of company merger, division, winding-up and liquidation, as well as withdrawal or exclusion of shareholders within companies.

The Order provides for new regulations for the reorganisation operations, namely the compliancer  with the legal provisions on keeping and archiving the supporting documents and accounting records. In this respect, companies acquiring items such as assets, liabilities and equity from other companies, are responsible for keeping and archiving the documents belonging to the transferring companies. As regards the merger or division project, one shall provide for the company responsible for keeping and archiving the documents of the company which ceases to exist.

The Order provides for new regulations for the reorganisation operations, namely the compliance The Order also presents case studies and monographs of accounting entries for each of the aforementioned operations.

This legislative act entered into force on 22 September 2015.