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The Tax Receipt Lottery
The Order of the Minister of Public Finance no. 51/2016 provides for the distribution of the annual prize fund of the Tax Receipt Lottery for 2016 in the amount of RON 1,000,000 for each monthly draw.
The Order also provides for the organisation of two occasional draws as follows:
- On 15 May 2016, there shall be an occasional draw for the receipts issued between 1 February and 29 April 2016;
- On 25 December 2016, there shall be an occasional draw for the receipts issued between 1 May and 9 December 2016.
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Personal Salary Deductions
The Order of the Minister of Public Finance no. 52/2016 has been issued in accordance with Article 77 of the Tax Code: individuals are entitled to the deduction from their net monthly income from salaries of an amount, as personal deduction, granted for each month of the taxable period only for the salary income at the place of the basic position.
For taxpayers earning gross monthly income from salaries ranging between RON 1,501 and RON 3,000, inclusive, personal deductions shall be established by the Order of the Minister of Public Finance, depending on the number of persons they have as dependents. Dependents may be the spouse, children or other family members, relatives of the taxpayer or the taxpayer’s spouse, up to the second degree, inclusive, whose taxable and non-taxable income shall not exceed RON 300 per month.
For taxpayers earning gross income from salaries of over RON 3,000, there shall be no personal deduction.
For the taxpayers’ minor children, the amount representing the personal deduction shall be awarded to each taxpayer whose dependents they are. Minor children, aged up to 18, of taxpayers shall be considered dependent.
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Regulations on Payment Rescheduling
The Order of the President of N.A.F.A. (National Agency for Fiscal Administration) no. 90/2016 has been issued in application of Articles 184-202 of the Tax Procedure Code on the procedure of awarding payment rescheduling.
According to the articles referred to above, the central tax authorities may grant, at the debtors’ request, payment rescheduling for a period of no more than 5 years, and, for debtors who do not set up any kind of guarantee, rescheduling of no more than 6 months shall be granted.
Payment rescheduling shall be granted for tax liabilities of at least RON 500 for individuals and RON 5,000 for legal entities.
In order for the central tax authority to grant a payment rescheduling, the debtor shall cumulatively meet the following conditions:
- Being in difficulty due to a temporary lack of funds and having the financial capacity to pay during the payment rescheduling period;
- Having set up the guarantee according to Article 193;
- Not undergoing insolvency proceedings;
- Not undergoing dissolution according to the legal provisions in force;
- Not having been declared liable under the laws on insolvency and/or joint liability according to Articles 25 and 26.
- Having submitted all the tax declarations, under the total tax owed.
The application for payment rescheduling shall be submitted to the registry of the competent tax authority or shall be sent by post with an acknowledgment of receipt and shall be settled by the competent tax authority within 60 days of the date of registration of the application.
This Order has determined the content of the application, as well as the supporting documents to be attached thereto, but the procedure for implementing the payment rescheduling granted by the central tax authority has also been established.
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Amendments of Forms D020 and D030
The Order of the President of N.A.F.A. no. 371/2016 amends and supplements various issues on the following forms:
- The Tax Registration Declaration/Amending Declaration for Romanian and Foreign Individuals holding a Personal Identification Number (D20);
- The Tax Registration Declaration/Amending Declaration for Individuals not holding a Personal Identification Number (D30).
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The Approval of the Form and Content of Various Forms
The Order of the President of N.A.F.A. no. 522/2016 approves the model, content and instructions for filling out these forms:
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D-392A „Informative Declaration on the supply of goods and services in 2015”;
- It shall be submitted by 25 February 2016;
- It shall be submitted by taxable persons who, as at 31 December 2015, are registered for VAT purposes, pursuant to Article 316 of the new Tax Code, and whose actual turnover as at 31 December 2015 is lower than RON 220,000;
- It shall not be submitted by persons who, in 2015, performed no supplies of goods or services;
- It shall be edited using the support software on the website of www.anaf.ro in two copies.
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D-392B „Informative Declaration on the supply of goods and services and acquisitions in 2015”;
- It shall be submitted by 25 February 2016;
- It shall be submitted by taxable persons who, as at 31 December 2015, are not registered for VAT purposes, pursuant to Article 316 of the new Tax Code, and whose actual turnover as at 31 December 2015 (excluding the income from the sale of international passenger road transport tickets) is lower than RON 220,000;
- It shall not be submitted by persons who, in 2015, performed no supplies of goods or services or acquisitions of goods in Romania;
- It shall be edited using the support software on the website of www.anaf.ro in two copies.
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D-393 „Informative Declaration on the income from the sale of international passenger road transport tickets, departing from Romania, in 2015”
- It shall be submitted by 25 February 2016;
- It shall be submitted by taxable persons who, as at 31 December 2015, are registered for VAT purposes, pursuant to Article 316 of the new Tax Code, and who, in 2015, provided international transport services;
- It shall be edited using the support software on the website of www.anaf.ro in two copies.
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D-392A „Informative Declaration on the supply of goods and services in 2015”;
- Published in the Official Journal, Part I, no. 29 of 15 January 2016
- Published in the Official Journal, Part I, no. 52 of 25 January 2016
- Published in the Official Journal, Part I, no. 14 of 8 January 2016
- Published in the Official Journal, Part I, no. 56 of 26 January 2016
- Published in the Official Journal, Part I, no.78 of 3 January 2016