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Tax register modification Statement 100
OPANAF 869/2017 is issued the amendment and supplementation of OPANAF 587/2016 for approving the model and content of the forms used for declaring taxes and duties by self-taxation or withholding tax.
According to this order, the Register of state-budget payment obligations is supplemented with other two positions, namely the Activity-specific tax (position 72) and the Pension income tax (position 73). At the same time, regarding the Register of state-budget payment obligations, position 64, Construction tax, was removed.
The instructions for filling in form 100 were also adequately modified. Thus, it is provided that statements are submitted on a half-year basis or, in other words, twice a year. More specifically, for the current year, July 25, 2017 will be the deadline for the first half-year, and January 25, 2018 – for the second half-year, with the mention that declaration deadlines will also be payment deadlines. -
Norms regarding temporary storage spaces
OPANAF No. 792/2017 is issued, targeting all the economic operators that have import or export activities, for which the flow of goods imposes the existence of warehouses used for storing goods until the import/export operation is performed, spaces known as temporary storage spaces.
Any economic operator that obtains approval according to the procedure described in the order can have a temporary storage space. The authorization of the temporary storage space is conditioned by the prior approval of the records for the commodities by the customs supervision office. Records can be kept manually or by computer means.
This normative act provides that the maximum period during which goods are kept in the temporary storage warehouse is 90 days. -
Procedure regarding centralized customs clearance on national level
ANAF President’s Order no. 866/2017 for supplementing the Technical norms for using the Romanian system for automatically processing import customs statements and Order no. 867/2017 for supplementing the Technical norms for using the Export inspection system were published.
By these Orders, the procedure for the centralized customs clearance on national level was implemented – one of the important simplifications provided by the Customs Code of the Union, as of May 01, 2016.
In order to implement this simplification, interested economic operators must comply with the following conditions:
· the addressee or exporter, as the case may be, and the declarer / customs representative must be an authorized economic operator;
· the declarer / representative will have complied with the obligation of submitting a standard customs statement at the customs supervision office, and of taking the commodities to the customs handover office;
The procedure is applied to all customs operations, except for transit.
At the same time, there are certain categories of commodities which cannot be subject to the centralized customs clearance procedure on national level, namely:
· excisable products that are under the incidence of the storage conditions and of the rules regarding the transfer / reception under suspensive excise conditions;
· military products which are subject to the conditions applicable for inspecting exports, imports and other operations, according to Government Emergency Ordinance no. 158/1999.
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Payment of specific taxes in a sole account
ANAF President’s Order no. 877/2017 for supplementing annex no. 1 to the Order issued by the President of the Fiscal Administration National Agency under no. 531/2016 regarding taxes, contributions and other amounts that represent fiscal receivables, payable by the taxpayers in a sole account.
The Register for the fiscal obligations owed to the state budget, payable in sole account 20.A.47.01.00 «Amounts collected for the state budget in a sole account, under distribution», was supplemented with a new tax: “31. Activity-specific tax”. -
ANAF announces operative inspection actions on the taxpayers that will submit Statement 101 until March 27th
Starting with April, the profit tax and VAT will be subject to an inspection campaign recently announced by ANAF. Companies from all economic sectors, including the financial-banking one, which must submit statement 101 on the profit tax for 2016 until March 27th 2017, will be subject to a fiscal inspection campaign.
The goal is to allow taxpayers to take measures for submitting all statements until the legal deadlines, as well as those that were not submitted or rectification ones, as the case may be, and at the same time, in case of an inspection, to have time to prepare the accounting and fiscal documents that are necessary for its performance. -
Level of the specific excise on cigarettes starting with April 1st 2017
Order of the Ministry of Public Finance no. 350/2017 for approving the level of the cigarette-specific excise.
Between April 01 and March 31, 2018, inclusively, the level of the cigarette-specific excise will be RON 329.222 / 1,000 cigarettes. -
Restrictions on the cross-border transfer of employees
By Law no. 16/2017 on transferring employees within cross-border services, important modifications are applied compared to the previous norms. Thus, the “cross-border transfer” concept is defined as the situation where a company incorporated in a member state or on the territory of the Swiss Confederation, within cross-border services, transfers to the territory of another member state employees with whom it has work relations.
This normative act appoints Labor Inspection as a national authority that is competent for the administrative reception of document submittal applications, whereby the authorities from other member states find and sanction the contraventions committed by Romanian companies that perform cross-border transfers, in order to facilitate the submittal of all these documents by Romanian companies, and institute new Labor Inspection attributions such as:
· overall assessment of all the factual elements which characterize a cross-border transfer;
· inspecting the compliance with the employment clauses and conditions applied to the employees who are transferred on the territory of Romania;
· imposing certain administrative requirements and control measures non the companies that transfer employees on the territory of Romania within cross-border services.
At the same time, the Fiscal Administration National Agency is appointed as a national authority that is competent for the administrative reception of the applications for recovering financial sanctions, applied by the authorities from other member states to Romanian companies that perform cross-border transfers, in order to take the necessary recovery measures.
Law 16/2017 stipulates the interdiction of the employer to unilaterally modify the work relation or conditions, including to fire the transferred employee who has filed a complaint to the Labor Inspection and/or to the competent courts of law, even if after a judgment for this purpose remains final, with certain exceptions. Breaching this obligation constitutes a contravention and can be punished with a fine of up to RON 100,000.
At the same time, the law sets the rights of the employees who are transferred on the territory of Romania to file complaints, both during the transfer and after the end of the transfer period, to the Labor Inspection and/or to the competent courts of law from Romania or the courts of law from another state, if their rights regarding work conditions have been breached. The same right is granted to unions, associations, organizations and other legal entities that have legitimate interests for complying with the rights of transferred employees.
Any presented information is general and is not meant to address the specific conditions of a particular individual or legal person. Although we try to provide accurate and up-to-date information, there is no warranty that such information is accurate at the time of its receipt or that it continues to be accurate. No action should be taken based on this information without relevant professional assistance following a careful examination of the circumstances that are typical of a particular state of affairs.