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Procedure for organisation of the Register of religious entities/establishments that are eligible for tax deductions
Order of the President of the National Agency for Fiscal Administration approving the Procedure for organisation of the Register of religious entities/establishments that are eligible for tax deductions as well as the template and content of certain forms, published in the Official Gazette No. 223 of 22 March 2019 (Order No. 819/2019).
Notes:
- As a reminder, as of 1 April 2019, the corporate tax payers as well as micro-companies will be able to apply the tax credit facility only to the extent that, at the time of conclusion of the sponsorship agreement, the beneficiaries of the measures (i.e., not-for-profit organisations and religious establishments) are entered in the Register of religious entities/establishments that are eligible for tax deductions. Similar provisions have also been introduced with regard to redirecting 3.5% of the income tax owed by taxpayers who are natural persons for the year 2019.
- This order aims to approve the Procedure for organisation of the Register of religious entities/establishments that are eligible for tax deductions and the template and content of the specific forms.
- Upon entry in the Register, in addition to the tax clearance certificate issued by the local tax authority, the entity also files the form 163 “Application for entry/removal in/from the Register of religious entities/establishments that are eligible for tax deductions”.
- The application shall be completed using the IT application displayed on ANAF website and shall be subsequently filed by electronic means.
- Further to the application, ANAF carries out the entry, provided that the specific conditions are met on a cumulative basis: to conduct their business within the field for which they have been established, to be to date with the reporting and financial statement filing obligations, not to have any outstanding tax liabilities older than 90 days and not to be declared as inactive.
- The register of religious entities that are eligible for tax deductions is public and is posted on ANAF website.
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The consumer price index used to update prepayments made for annual income tax
Order on the consumer price index used to update prepayments made for annual income tax, published in the Official Gazette No. 211 of 18 March 2019 (Order No. 1754/2019).
Notes:
- In accordance with the new order, the consumer price index used to update prepayments made for annual income tax for 2019 is 102.8%.
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Extension of the time limit for filing the Unique Tax Return and the Form 230
Emergency ordinance extending certain time limits, published in the Official Gazette No. 204 of 14 March 2019 (Ordinance No. 15/2019).
In accordance with this OUG, the time limit of 15 March included, which was previously stated for:
(i) filing the Unique tax return on the income tax and social contributions due by the natural persons,
(ii) filing the form 230 “Application concerning the destination of the equivalent amount of 2% or 3.5% of the annual tax on income from salaries and pensions” and
(iii) paying income tax and mandatory social contributions
has been extended until 31 July 2019 included. -
Setting the specific excise duty for cigarettes
Order approving the specific excise duty for cigarettes, published in the Official Gazette No. 166 of 1 March 2019 (Order No. 1719/2019).
By this Order:
- The specific excise duty for cigarettes for the period from 1 April 2019 to 31 March 2020 included was determined. It shall be lowered to RON 366.147/1,000 cigarettes.
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Amendment to annex no. 1 to the Order of the President of ANAF approving the Procedure for registration of economic operators that perform wholesale or retail sales of energy products
Order amending annex no. 1 to the order of the President of the National Agency for Tax Administration no. 3,236/2018 approving the Procedure for registration of economic operators that perform wholesale or retail sales of energy products - gasoline, diesel, lamp oil, liquefied petroleum gas and biofuels, as well as approving the template and content of certain forms, published in the Official Gazette No. 171 of 4 March 2019 (Order No. 508/2019).
Notes:
- In order to obtain the marketing certificate, the economic operators intending to distribute and perform wholesale of energy products are no longer required to meet the following conditions:
(i) To hold adequate owned or leased (lease agreement, free lease agreement or under any legal deed) storage facilities, and
(ii) To actually receive and deliver only from the authorised storage facility the amount of products marketed under the certificate.
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Issue and service of certain administrative documents and setting of ancillary tax obligations
Order approving the Procedure for issue and service of certain administrative documents and for enforcement in case of debtors with outstanding tax obligations below a certain threshold, and amending the Procedure for setting ancillary tax obligations consisting of penalties for failure to report, as approved by the Order of the President of the National Agency for Fiscal Administration No. 3,834/2015, published in the Official Gazette No. 220 of 21 March 2019 (Order No. 727/2019).
Notes:
- The procedure for the issue and service of certain administrative documents to the debtors with ancillary tax obligations below the following thresholds:
a) if the amount of ancillary tax obligations is not higher than RON 3,000, for the debtor acting as large taxpayer;
b) if the amount of ancillary tax obligations is not higher than RON 1,500, for the debtor acting as medium taxpayer;
c) if the amount of ancillary tax obligations is not higher than RON 500, for the other categories of debtors;
d) if the amount of ancillary tax obligations is not higher than RON 100, for the natural person taxpayer;
- The ancillary tax obligations, as set by the tax inspection authority under assessment decisions, consisting of penalties for failure to report, are lowered by 75%, on taxpayer’s request, if the main tax obligations had been extinguished by payment, settlement or phased payment arrangement.
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Protection for Romanian citizen working abroad
The Law no. 156/2000 laying down protection for Romanian citizens who work abroad was republished in the Official Gazette No. 227 of 25 March 2019.
Notes:
- The law was republished and further governs the operating conditions and the procedure for registration of the employment agencies abroad.
- As a reminder, in order to carry out mediation activities aimed at employing Romanian citizens abroad, the employment agencies are required to meet the following conditions on a cumulative basis:
a) To be registered with the territorial labour inspectorate in whose jurisdiction is located their registered office;
b) To have entered into with the legal or natural persons established in other states and acting as an employer under the laws of the relevant state, agreements setting forth firm job offers;
c) To have both the premises and the equipment required for the conduct of their business;
d) To have qualified human resources employees with proven experience in recruiting;
e) Not to have been convicted under a final judgement for an intentionally committed offence, incompatible with the activity they are to carry out;
f) Not to be declared bankrupt;
g) Not to be under any dissolution proceedings.