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Law No. 661 Of 22 February 1923 For The Unification Of Contributiunilor And Direct Income Tax For Global

Original Language Title:  LEGE nr. 661 din 22 februarie 1923 pentru unificarea contributiunilor directe şi pentru înfiinţarea impozitului pe venitul global

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LEGE no. 661 661 of 22 February 1923 for the unification of direct contributions and the establishment of the global income tax
ISSUER PARLIAMENT
Published in OFFICIAL MONITOR no. 253 253 of 23 February 1923



+ Title I Classification and nature of direct taxes + Article 1 The direct contributions corresponding to the below, now existing throughout Romania, are replaced by April 1, 1923, with the following: 1. Taxation on the incomes of agricultural properties; 2. Tax on the income of the cladite properties; 3. Taxation on securities income; 4. Taxation on commercial and industrial revenues; 5. Taxation on salaries; 6. Taxation on income from professions and occupations not imposed on other taxes; 7. Progressive tax on global income. The first 6 taxes are objective, they hit the special income, divided into 6 categories, after the origin and treatment that apply to them, and thus forming 6 elementary taxes. Besides these taxes, additional charges may be established for the benefit of communes, counties and other public institutions, within the limits provided by this law. The last tax is subjective and complements the imposition, hitting income totality. + Article 2 They are subject to basic taxes natural or legal persons to whom they prevent the income above concerned, independently of their nationality and headquarters. Taxable persons to the progressive tax on global income are provided for under Title II, cap. VII, of this law. + Title II Taxes + Chapter 1 Income tax on agricultural property + Article 3 They are subject to a tax of 12 percent in the name of the owners, usufructuaries or holders of any other real use right, incomes of agricultural land properties or those assimilated to them, found according to the provisions of this law. For the income of the leased properties the tax is increased to 14 percent, except those belonging to orphaned minors, or those arended to the public obtains or to the local exploitation cooperatives. If the taxpayer lives abroad for more than 6 months, in the course of a year, the tax will be 24 percent, without the above distinction, except when he is sent as a public official, or with an official commission, or in the case when he sits there at most 6 years, for university studies or assimilated to them or 2 years for special studies. This increase of quota does not apply to taxpayers who have a stretch of land up to 5 hectares including, residing in law enforcement in foreign countries, until after 3 years from this date and if until then they do not return to the country. + Article 4 Taxable income is determined from 5 to 5 years by the census commissions provided by art. 80. Census commissions will make assessments and charges in each commune, having to determine: 1. Inland the properties in part on the owners and their distribution by category and classes. There will be 12 categories, namely: 1) arable land; 2 2) fanettes; 3 3) islazes; 4) permanent vegetable gardens; 5) orchards of plums and other fruit trees; 6 6) live; 7 7) marshes, uncultivable land; 8 8) forests; 9 9) puddles; 10) nurseries and ornamental flower gardens; 11 11) rural recreational fields; 12) any other unforeseen category here. The classification will be done according to the qualities and only for the properties of categories 1-6 inclusive. For the territories where the cadastre is located will take into account the stretches, categories and cadastral classifications, if these works are held Okay. Where there's no cadastre the number of classes will not be more than six for a single category of properties. 2. The average housing value per hectare for the properties of categories 1-6, which will be the same for all properties of the same category and class in the commune. This housing value is established taking into account the intercession of the lease contracts in the commune concluded in the last 4 years, by the 4-year intercession of the value of the production per hectare, decreasing the usual expenses, or by the average selling price of properties in the last 4 years, counting the interest of 5 percent, without on the basis of the latter criterion the housing value to exceed the average price of the tenants in the region. In the housing value thus established, the income of the property, made from any branch of agricultural production or from the transformation of its own products, is considered to be included on properties, how: mills, spirits factories and the like. 3. Taxable income on properties, namely: a) For categories 1-6 by multiplying the extent by the average dwelling value per hectare; b) For the other categories, on each property, after the lease contracts in force, and in the absence by appreciation compared to other similar properties leased. For recreational land, in the absence of lease contracts, the income will be 8 percent, on the sales price fixed for the corresponding land quality. 4. The conditions in which each property is operated, if it is leased or exploited by the owner, or if the owner resides abroad, and finally, 5. To determine the tax due to be paid for each property, according to the applicable quota. + Article 5 At the price of the lease contracts, after which the assessments are made and the revenues are established, all the tasks imposed on the tenant will be added, which legally concern the owner, how and the accessories in money or in the nature that the tenant is obliged to give over the lease. For the properties in the communes in which the housing value is cadastre and the income, they will be able to be fixed in relation to the cadastral assessments, taking into account the analogous values established in the census. + Article 6 The forests from which no use is drawn are required only when they are given in the cutting. Those on lease for use other than their exploitation by cutting, or who bring such benefits to the owner shall be imposed by the dwelling value per hectare, established according to art. 4. Those put into operation by cutting shall be required according to the procedure provided by art. 95, from the moment when they are given to others in cutting or when the holding begins, with the share of 10 percent, without distinction regarding the quota if the forests are leased or exploited by the owner. If the cutting has as a result the deforestation, the quota will be 20 percent, except those that are ex officio for deforestation. In all cases the quota will be increased to 24 percent for taxpayers living abroad in the conditions provided by art. 3, para. 3. For the forests set up again, from the implementation of the law, the income resulting from the first cut is imposed by half. The gains resulting from the holding are subject to separate taxation, according to art. 30. + Article 7 The land affected by a mining concession is subject to this tax only in respect of the agricultural income of the area and apart from the taxes provided by the mine law. The tax will cease for the extent that could no longer bring agricultural income due to the exploitation works of the basement. + Article 8 They are exempt from this tax: 1. On a permanent basis: a) Public properties affected by a public and non-producing service of income, as well as those affected by sports in the public interest; b) The furnishings of the State that are exploited in directing. 2. At times: a) For 10 years, from their change in the land of culture at the expense of the owner, the marshes and the puddles, how and other lands uncultivable by their nature; b) For 5 years from planting orchards of fruitful trees and lands planted again with vineyards, either by replanting, or established again, outside those planted with direct producers; c) For 5 years from their reinstatement to be cultivated, by the expense of the owner, the lands devastated during the war in such a degree, that they had become entirely unfit for culture. Applications for exemptions will be made and resolved according to the procedure provided for in art. 99. The decrease in tax will take place from January 1 following the request, and the age of decline follows in all the case from January 1 of the year following the one in which the fact that motivates the decrease took place. + Article 9 The owners, usufructuaries or holders of any real rights of use are obliged to declare the properties, the stretches of land possessed, the respective tenants and contracts, as well as any other acts and circumstances necessary for the finding and Imposition of imposition. They will make the statements after the forms and within the deadline that will be decided and published by the finance ministry. They can be made collectively, on specific forms drawn up, by all the inhabitants of a commune, village or hamlet, under the care and attestation of the respective town hall and will be submitted through the care of the mayor to the perception of the place, with at least 3 days before the commission works. The commissions will take into account these statements when establishing the charges, the assessments being made according to art. 4. The day of the commencement of the commission's work in a commune will be displayed at the town hall and perception, at least 10 days before, training minutes. For the communes where the cadastre is kept, the owners are dispensed to declare the data contained in it. + Article 10 The commissions will train minutes of establishing categories, classes and assessment per hectare, according to art. 4, points 1 and 2, and, as soon as these works are finished, will display minutes at the commune hall. After this, they will draw up paintings of the distribution of properties by category and classes, as well as the establishment of income and tax on property and owners. These paintings will be displayed at the town hall, immediately after their preparation. The display of minutes and paintings will be found by minutes. Taxpayers, as well as any representative of the tax office, have the right to appeal against these decisions, within 20 days from this display, before the appeal committee. The appeal shall be declared to the respective finding administration or to the finding constituencies of the communes where the appeal committees will operate. + Article 11 All calls from a commune, regarding the grouping of land by category and classes, as well as the average housing value per hectare, will be able to be joined and judged by the same decision, and the decision given in this regard will have working power judged against all taxpayers of the commune for properties in the same category and class. The call of one takes advantage of all taxpayers Taxpayers will be quoted collectively, in terms of judging these calls, making publications at least 8 days before the day fixed for trial, at the town hall, school, church and houses of village delegates. Callers can be represented by inhabitants of the commune. + Article 12 The decision of the Board of Appeal shall remain final as regards classification by category and the establishment of housing values; it may be appealed on the way shown in Article 85. The procedure and the judgment of appeals and appeals, as well as any changes to the charges during the 5-year period, will be fulfilled according to the provisions of Title III. + Chapter 2 Income tax on cladite properties + Article 13 They are subject to a tax of 12 percent in the name of the owners, usufructuaries or holders of any other real right of use, the net income from the cladite properties or those assimilated to them and which are not provided for the head. 1. If the taxpayer lives abroad for more than 6 months in the course of a year, the tax will be 20 percent, unless he is sent as a public official or with an official commission, or if he sits there no more than 6 months. years for university studies or assimilated to them or 2 years for special studies as and if they are in the conditions provided by art. 3, para. IV. They are part of the buildings, the securities installations and the accessories that become immovable by destination. The exception provided for in art. 30 for the own establishments of industrial enterprises. Are assimilated to buildings: a) The virane lands in the cities; b) Uncultivated land, affected by a commercial or industrial enterprise, as construction sites, warehouses, party places or for industrial or commercial advertising; c) Install on tips. + Article 14 For the buildings that are rented with mobile the taxable income at this tax is that of the building without mobile, apart from the one who become immovable through the destination and serve to operate the buildings. The income of the furniture will be subject to tax on income from non-commercial occupations. + Article 15 The income is determined on the basis of the housing value of the property. The housing value is determined by the rental contracts, and in their absence, by direct assessment compared to the similar buildings, or on the basis of a recent sales of the taxable property, counting at the price a interest of 5 percent. For the virane land the income is determined by the middle selling price of these lands, at which a interest of 5 percent is counted. At the price of the rental contract will be added the value of all the tasks imposed on tenants, who legally concern the owners + Article 16 For buildings and real estate installations the taxable net income is obtained by subtracting from the housing value 20 percent as management expenses, insurance against risks, maintenance and amortization. For land assimilated to buildings the housing value is the taxable net income. + Article 17 They are exempt from this tax: 1. On a permanent basis: a) Public facilities or settlements of public utility not producing income and affected public services or the purpose of these settlements, as well as private buildings made free of charge at the disposal of such settlements in the same purpose; b) The parish buildings, of the religious cults maintained by the State that produce no income and that have so far enjoyed such exemptions; c) Under the condition of reciprocity, the buildings belonging to foreign and occupied legations and consulates; d) Rural buildings that serve the housing of farmers and do not have more than 3 habitable rooms, as well as all those necessary for the agricultural exploitation of land. 2. At times: a) New buildings, for 5 years from the date they became usable in whole or in part. Even radically repaired buildings will not be assimilated to new buildings, so they will not be exempt; b) For 10 years from the start of exploitation, the established natural mineral water establishments. After that term the tax is reduced by half for another 10 years; c) For 10 years since they became habitable, the buildings built and those that will be built by private lots bought from the State in the resorts of baths and mineral waters, as well as in the resorts of Techirghiol, Tuzla, Carmen Sylva in the conditions the 1912 law; d) Establishments of mineral water baths, put into operation exclusively for the search for the health of workers and civil servants, free of charge, as long as it works only for this purpose; e) For 10 years since the income of buildings built by cheap housing companies became habitable, recognized as such by special laws. After this term the tax is reduced to one fourth by 5 years and by half for another 5 years. The buildings that will be built in the future by these companies are exempt from 10-year tax; f) New buildings built or which will be built, for 10 years from the application of the present law, on the path of Victory in the capital, in compliance with the laws of December 1910 and 1913, shall be exempted under the same conditions as those of paragraph e; g) The land of the communal companies of cheap housing will be exempt for 10 years from their purchase, and for those already bought the 10-year term begins from the promulgation of the law. + Article 18 The housing value and the taxable net income shall be established from 5 to 5 years by the census commissions provided for in art. 80. Census commissions will proceed both to the establishment of income of buildings that do not enjoy permanent exemptions and to the imposition of taxable ones, on the spot at each building, in the time frame that will be fixed and published by the ministry finances through the Official Gazette. + Article 19 Taxpayers are obliged to make statements for each individual building, to the respective perceptions, on official forms, within the deadlines provided by the publications of the ministry of finance. The commissions will take into account these statements and the documents presented, as well as the cadastral registrations. + Article 20 For all assessments will be concluded minutes on buildings and taxpayers, which will be handed over to the building, under the proof of receipt, to the taxpayer or to a family member or from his service. If those in law receive the minutes there is no face to show, the delegate of the tax office will display the minutes of imitation at the building, and if by the declaration of taxation the taxpayer has chosen another place for the communication of imposition, will be communicated to that place. The display or communication will be found by minutes. Taxpayers, as well as what representative of the tax office have the right to appeal to the appeal committee provided by art. 80, within 20 days from the delivery of the minutes of taxation or from his display. The appeal is made to the financial administration or to the perceptions of the non-essential communes in which the appeal commissions will operate. + Article 21 The decision of the commission on appeal remains final as regards the finding and evaluation of income; it can be appealed on the way shown in art. 85. The procedure and the judgment of appeals and appeals, as well as any changes to the charges during the 5-year period will be fulfilled according to the provisions of Title III. + Chapter 3 Income tax on securities + Article 22 The income of the securities and those assimilated to them, according to the provisions of art. next, are subject to a tax of 15 percent, apart from the lowest shown, for which the tax will be: 12 percent for income from nominal shares of companies with national majority capital; 10 percent for income from cash deposits at banks and 8 percent for those in land credit letters formed by association of owners and authorized by law to issue such bonds, as also from the annuation of expropriation, or from the securities of housing companies cheap created under the law of February 13, 1910. The tax is placed on gross incomes, originating in Romania by anyone who would collect, as well as those in another country taken by the inhabitants of the country, which are imposed by 15 percent, without distinction. + Article 23 Taxable income is: 1. Dividends and products of any kind in shares, bonds and any securities or rights of securities, under any name, of companies and collectives of any kind, except dividends distributed by popular banks and cooperatives and federales listed in art. 34, as well as the dividends collected by the popular, cooperative and federal banks to the amounts with which they participate in the capital of their plants, all these dividends imposing according to art. 35 on the income tax of commercial enterprises. 2. Coupons to rents and bonds of the Romanian State, counties or communes, which were not exempt from taxes by the law of their issuance. 3. Rents viagere from 25,000 lei annually up, the lowest being subject to payroll tax. 4. Interest rates and products of any kind collected by those who do not do business by the bank, account or loan, for whom they pay the tax provided by art. 30, which is due to the amounts placed in: a) Mortgage, privileged and chirographic claims. The tax will be calculated on a 6 percent interest rate for commercial and 5 percent claims for civil ones, if no interest is provided in these claims, or a lower interest is provided. The interest collected by traders or industrialists at commercial receivables carrying out a sale or other trade business, for which they are subject to tax on commercial and industrial benefits, shall be excluded; b) Deposit of money at sight or with maturity, as well as the credit balance of interest of current accounts with banks; c) Cash Guarantees. 5. Tantiemas granted by companies other than those paid to directors and officials of the enterprise, which will be imposed on the payroll tax. 6. Redevents in money or in kind, as well as the amounts received on a date or periodically for disposals of rights or the exercise of rights, mining concessions or rental or lease of commercial or industrial enterprises. The value of the securities or real estate of the concessionaires, the tenants and tenants are obliged to make the profit of the beneficiary. + Article 24 They are exempt from this tax: a) Interest rates on savings on the savings books of the House of deposits, to savings up to 10,000 lei registered on the credit cards of the Credit Houses, belonging to public institutions or to popular banks operating on the basis of of laws and to those up to 5,000 lei, registered on the books of other credit institutions. It saves a single such deposit for a person. The tax is charged to the income of the amounts passed above, and for the savings made to the popular banks between 10,000-20,000 lei is reduced by half; b) The interest of mortgage or privileged claims of credit institutions authorized by law to issue in the account of those mortgage mortgages subject to the present tax; c) The perpetual rance of expropriation, as well as other securities, belonging to cultural or charitable institutions, which envisage a purpose of public utility, provided that these values are deposited for safekeeping at the House of deposits and consemnations; d) Income from foreign titles or deposits of foreign diplomatic staff, under the condition of reciprocity and in the conditions that will be fixed by regulation. + Article 25 The tax is due on the day of the exigibility of creditors The collection is made on the way of retention by the debtors of dividends, coupons, interest, rents, tantiemes and products specified in art. 23. The tax will be paid up to the state, according to the rules and within the deadlines to be determined by the instructions of the Ministry of Finance, these deadlines cannot be more than 3 months from detention, and for interest paid on privileged mortgage receivables or chirographs, as referred to in point 4, point a of art. 23, three days. For these latter interest, the payment of the tax will be able to be made by applying special mobile stamps, on the registration finding their payment, as soon as the Ministry of Finance prepares and publishes the modalities of application and cancellation these stamps, as well as the limit to which such payments can be made. Until the establishment of stamps, the collector or financial administration where the tax is paid will make on request mention about it on the act. The lack of these visas or stamps or the tax proof receipt constitutes an indestulating proof of evading from payment, and legal sanctions will be applied. + Article 26 The collection and payment of the tax on income from foreign securities, shall be made up to a settlement with the various States concerned, by the banker, the exchange agent or any other person who performs, in Romania, the interest payment or revenue produced by these values. Anyone who makes a profession or a trade to collect, pay or buy coupons, cheques or any other credit instruments, created to pay those income from other countries, is obliged to make a statement about it to the financial administration of its residence and comply with the rules established by the instructions of the Ministry of Finance. They are dispensed by these statements those obliged to publish the balance sheet. Those who will collect from abroad, either directly or through another, such income, are obliged to pay, the tax to the financial administration or to the perception, within one month, and can ask for the targeting of securities for proof of payment of tax. + Article 27 Payment of the tax withheld by the debtors of the income referred to in paragraph 6 below art. 23 will be made according to the ones shown in Article 25, but on a provisional basis, until the definitive establishment of the tax by the taxation commissions that will follow after that spill. The finding is based on the statements that taxpayers are obliged to give, in accordance with the provisions of art. 87, taking into account contracts, registers and any acts, which both debtors and creditors of income are obliged to present. The methods and forms of finding are those provided for in Title III. Do not enter into taxable income: a) Amortism distributed over the number of years, while the concession lasts, of the capital invested by the concedent in the enterprise and which is lost until the end of the concession, lease or rental; b) The annual Amortism of no more than 5% of the installations useful to the enterprise that are not lost in everything but remain at expiry in a degraded state. The registration of the tax will be made in special roles, where the prior tax collection will be noted. If the case was collected more, compensation will be made in the following years or with another tax according to art. 114 114. If this compensation cannot be done, the difference will be restored. + Article 28 The tax is in charge of the creditor even if the contract clause would be provided by contracts; any such clause to the contrary is null and void. + Article 29 The courts and any public authority will not be able to comply with any request relative to such acts or claims that are subject to the present tax and will not operate any radiation of tasks, privileges or mortgages on buildings until will not justify the payment of the tax, except the cases of dispensation provided by law. + Chapter 4 Income tax on commercial and industrial enterprises + Article 30 They are subject to a tax of 10 percent net income from commercial and industrial enterprises, from agricultural holdings made by tenants, as well as from holdings of forests or mines made either by tenants or concessionaires or by owners. The tax is increased by 2 percent, for net income from bank operations, discount or loans and is reduced by 2 percent for the net income of enterprises that have exclusively industrial, mining or transport operations. Railroad or water. In the income of industrial enterprises, the incomes of the buildings affected by the companies belonging to the exploiters are included, and which could serve only for the purpose for which they are used, being related to industrial exploitation That. They are not but subject to the tax on the incomes of agricultural properties or those built, but to the present one. The taxable income shall be determined each year on the basis of the income resulting from the year preceding that of taxation or during the 12-month period, which served on the establishment of the last balance sheet, if the balance sheet does not end on the civil year. + Article 31 The taxable net income is obtained by subtracting from the gross revenues resulting from the operations made during the year the company's own expenses, namely: 1. Rent or lease of buildings that serve commercial or industrial enterprises, or which are intended for exploitation. If these buildings are the property of the explorer and are taxable on taxes on incomes of agricultural or built properties, the gross income assessed and imposed there will be decreased; 2. The interest of capital lent to the undertaking, if it has a legal personality distinct from that of the borrower, either those fixed interest rates or in the form of participation in the benefits of the debtor undertaking; 3. Salaries, retributions, allowances and draws paid to agents, workers, company officials, either in money or in kind; 4. The mandatory participation of workers or officials, established by contract or statutes, as well as non-binding pardons up to 50 percent, of the totality of annual retributions; 5. The cost of raw materials transformed during the year of exploitation on which the balance sheet ended; 6. Amortism of no more than 5 percent per year of the cost of buildings belonging to the enterprise whose income is contained in that of exploitation, and imposed at a place, according to art. 30, para. III, until their full depreciation. For the buildings of the plants the amortisation can rise up to 8 percent per year, and for the real estate installations, up to 15 percent, in the conditions of paragraph 7 below; 7. The rent of installations that do not have the character of buildings by nature. If they belong to the explorer, they will decrease the amounts necessary for their depreciation, without being able to exceed 15 percent of the cost. The depreciation rate for the different categories of industries will be fixed by the Ministry of Finance according to the rules that will be established by the central commission provided for in art. 84, taking also the opinion of the industrial commission under the Ministry of Industry and Trade; 8. Capital of capital invested in concessions of limited-term exploitation, which remains unamortized in one of the ways provided in par. 6 6 and 7, as well as the investments in usable installations that remain in the property of the concedent. This part of capital shall be depreciated by the annual breakdown by the expiry of the concession; 9. Allowances at the Houses of Guesthouses and Assistance of Officials, or the premiums paid by enterprises to provide officials up to no more than 10 percent of salaries, as well as the amounts allocated from benefits for cultural and social assistance of the State, counties and communes; 10. Various expenses or general expenses regarding strictly the enterprise, including maintenance and insurance, and out of the present tax, which concerns the subject of the enterprise. Apart from the decreases provided for in this article, no other decrease can be made when establishing the net benefit. This will not be possible to decrease the amounts spent to give added value to the installations or amounts affected by the increase of enterprises. + Article 32 After the choice of net benefit of anonymous companies on shares, following the above decreases, it is also decreased: a) The statutory reserves up to 10 percent of the net benefit, when the reserves have not yet reached half of the capital, and 5 percent after this limit has been reached, and when equal to the capital, nothing is reduced. The reserves of any kind of the National Bank of Romania will be imposed only when they will be distributed to shareholders in any form, even by raising capital. In this case, it will decrease the share of the State in relation to its capital in the Bank; the mathematical reserves of insurance companies are not taxable as far as they would not include benefits of the company; b) Special reserves for dubious claims, passed as such in the balance sheet. These reserves, in total, will not be able to pass 3 percent of the enterprise's debt placement. The part that passes will be imposed. + Article 33 They are only subject to the complimentary tax provided in art. 42 the amounts that fall into the composition of the net benefit of the companies on shares for which the mobile tax was paid, namely: a) Real participation in the benefits of other companies, proven with acts, as well as incomes from the amounts permanently placed, in public effects subject to mobile tax; b) Redevents from concessions; c) Interest rates due to the amounts submitted for fructification or storage. Special expenses relating only to the above amounts cannot be deducted from the taxable benefit. For the total net benefit remaining after the decrease of the exempted reserves, according to the previous article and the above amounts, it is necessary with the quotas provided for in 30 which remains after the deduction of the dividend, which is subject to mobile tax. When determining the net taxable benefit of the financial institutions created by the State, the part that lies with the State for the right or regalian conceding to those institutions will be decreased. Mortgage companies by mutual association of owners, established on the basis of the Law of April 5, 1873, are imposed only for that part of the surplus between income and expenses, which, according to the decisions of the general meeting, is returned Corporate borrowers by imputation to the rates owed by them. The benefit distributed as a dividend to shareholders of popular banks, cooperatives and federales listed in art. 34, not imposing on the mobile tax, according to art. 23, is subject to this tax in the conditions provided in art. 35. + Article 34 They exempt themselves from tax: a) For 3 years from their constitution, the cooperatives of craftsmen, officials and workers, as well as the associations and cooperatives of the domestic industry, the popular banks, the village cooperatives, the city folk cooperatives, who distribute goods only to members, as well as the federales of these cooperatives and banks, if they satisfy the conditions imposed by their organic laws to obtain the exemption from similar taxes so far. The imposition begins from January 1 of the year following the fulfillment of the 3-year term; b) The companies operating or for benefit purposes, who enjoy exemption on the basis of special laws, in as much as they do not do operations except with the members of officials and comply with the conditions established by their organic laws; c) The communal storage houses for the incomes that serve the public edility; however, the depositors will pay the tax on the income of the securities; d) Societies for the exploitation of mineral waters of the State, mentioned in the Law of 18 April 1909, until the end of the 10-year exemption period from the beginning of the exploitation provided in that law + Article 35 The tax is reduced: a) With half for the cooperatives, the popular banks and the federales provided in art. precedent, paragraph a, for companies for the construction of cheap housing, established under the special law, if they satisfy the conditions of their organic laws, as well as for non-profit professional associations, which do not share under any form the benefits of their members, but uses them for the purpose of general utility recognized; also for domestic industry associations and companies or having exclusively the production or disposal of domestic industry objects; b) With a quarter for cooperatives, popular banks and federales, as well as the associations or domestic industry companies referred to in paragraph a, which have over 6 years of operation and capital shed of over one million lei. + Article 36 New industrial and mining enterprises will enjoy face tax relief by the fifth year of putting into operation if their annual net benefit does not pass 8 percent of the capital along with reserves, and a reduction to the next year. half if this return is between 8-10 percent. Enter between these and those destroyed by the war for the reworked part, if it passes a third of all installations, buildings and cars. These exemptions or reductions are granted only to enterprises with industrial capital in a national majority and subject to the fulfilment of the conditions imposed by industrial and mining laws and regulations for the granting of such advantages. + Article 37 The tax shall be settled for each undertaking in Romania in part by the name of the operator at the head office of each undertaking or, failing that, where the main activity of the undertaking takes place. Joint stock companies are required at their headquarters for the benefit of all their businesses and branches in the country. The companies that are not based in the country are imposed at the place where the branches are located, for the benefits made in the country, they are obliged to declare them and to conclude the balance sheet for the operations and capital from which those benefits resulted. + Article 38 The finding of income and the establishment of the tax is made according to the rules below and on the basis of the statements that taxpayers are obliged to give annually or at the start of enterprises, according to the rules provided for in The declaration must include the capital used in the enterprise, the gross and net income made in the year ended December 31, or during the period of time the balance sheet is concluded, the figures proposed as decreases according to art. 31, as well as all the necessary justifications in support of the figures declaring. The declaration will be accompanied by the balance sheet and the profit and loss account; and for those who do not have the obligation of their preparation nor have they concluded it in the rule, besides the figures indicated as income and capital, they will declare the turnover of the business. + Article 39 The establishment of taxable net income is made in one of the following ways: 1. After the elements of the balance sheet, for those obliged to publish it, or for those who have concluded it in order, corresponding to the regular registers kept in accordance with art. 31. 2. By direct finding or presumptions, in the other cases, based on the following elements: a) After the turnover of the previous year, compared with that of other similar operations; b) If the turnover cannot be found precisely according to the registers, or from any other elements, the taxable income will be determined by appreciation compared to other taxpayers of this category and importance. + Article 40 The appreciation of the net income of the tenants, if they do not keep a regular accounting, and cannot prove this benefit, will be made taking into account the housing value of the exploited property, established in the census, according to the norms will establish the central commission provided for in art. 84. For forests and mines, apart from the provisions of the law of mines, the net income of the exploiters, whatever it may be, is also established on the path provided in art. 38 38 and 39. + Article 41 For the first year of the exercise of an enterprise, the income is found on the path provided by art. 39, paragraph b. If the company started in the previous year, the income of that year basic serve for taxation, only if it is found by balance sheet, and if the exercise lasted more than 3 months. In this case the income is counted by referring to the time the exercise took place. When the exercise in the previous year took place less than 3 months, or when the income is found in a way other than after the balance sheet, the imposition shall be determined by the rules set out in paragraph 2, paragraph b, of Article 39. For companies on shares the tax, both for the first year and the second, is established after the end of the first review, which will serve the basis when imposing these two years. From the tax that will be determined on the basis of the balance of the last year of exercise, the tax paid for the first year will be decreased + Article 42 As a complement to this tax, the incomes belonging to the taxpayers below targeted, are subject to a tax adaus if they are found in the following conditions: a) Taxpayers obliged to publish the balance sheet or those who have regularly kept records and balance sheet, are subject to this surcharge if their annual net benefit passes 75,000 lei, and in the conditions of profitability of May down; b) Taxpayers who do not have the balance sheet and registers as a rule and cannot be established the real capital put into the enterprise, but whose turnover passes a 1,000,000 lei, are considered to have a capital equal to half of the turnover. They will be overcharged in the same conditions as those in the previous alignment, considering the benefit established according to art. 39. Apart from stock companies, in the calculation of profitability the capital will not be counted less than half of the turnover. For private traders and industrialists, after the calculation of profitability is made, at the imposition, it decreases 10 percent of the chosen benefit according to the provisions of this tax. The complimentary tax is established with the tax provided by art. 30, according to the provisions of this chapter and on the same income, and for the companies on shares and on the amounts shown in art. 33 33, including the dividend. The tax rate varies according to the return on capital, that is, after the ratio of capital, together with the total reserves and net benefit, without the reserves provided by art. 32 and 124, but including the amounts provided in art. 33, as well as the dividend, as follows. If the annual return is: SURAXA WILL BE: For the Soc. on the act. For individuals Dela 10% incl. up to 11%0.5%-'' 11 '' '' '' '' 12 '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' s '' '' '' s '' '' s '' '' 0.5% '' 16 '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' 45 '' '' '' '' 50 '' '' 5 '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' 90 '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' 120 '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' 400 '' 24 '' 17 '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' '' 500 '' '' '' '' '' '' '' '' '' '' '' '' 500 '' '' up ........... 27 '' 20 '' For the financial institutions created by the State with its progressive participation in benefits, a quota will be determined taking into account the part of the benefits that lies with the State according to the convention and the special law between the State and these institutions. Companies on shares that give workers or officials participating in benefits, mandatory by statute or by law of at least 25 percent of the net benefit and professional ones will pay the complimentary tax reduced by one-fourth. + Chapter 5 Payroll tax + Article 43 Net income from salaries, public and private salaries, remuneration, pardons or allowances of any kind, participation in benefits of workers and officials, pensions, as well as from annuities less than 25,000 lei annually, are subject to a tax according to the provisions below, if these incomes are collected periodically by the hour, by day, week, month or year and have the character of continuity. The tax rate is: 4 percent up to the income of 4,000 lei monthly or the annual amount, weekly, daily or per hour; 8 percent for the difference that passes 4,000 lei monthly. The tax hits all the above-mentioned income from Romania by anyone who would collect, except the civil list, as well as those taken from another country by any resident of the country. + Article 44 Net income is determined by adding to the figure of periodic retribution of any kind, penalties or annuities, the amount of allowances or supplements in kind and subtracting the amounts spent with the performance of the service. Net income is taxable only if the amount of all taxable income exceeds 750 lei monthly, or the annual weekly amount, daily or per hour, being rounded by the neglect of the factions under 10 lei from 750 up to 4,000 lei Taxable monthly, or 48,000 lei annually, less than 100 lei from these figures up, and for taxable income counted per day or per hour by neglecting money. + Article 45 Foreign diplomatic and consular agents are exempt from this tax, subject to diplomatic reciprocity. They are also exempt from the invalids that have infirmities acquired in the war, as well as the widows and orphans of war for the guesthouses they receive in these qualities. + Article 46 Taxable income is obtained by falling from net income: a) How many 750 lei monthly, or the respective annual, weekly, daily or hourly amount. If the taxpayer has more income, of the kind imposed, without exceeding in total the above limit, the decrease is made only once, being obliged to declare this when withholding tax; b) From the salaries of the manual workers, working with the day, by the hour or in the agreement, all they receive over 20 days monthly; c) Varsaminte up to 10% of gross income that is made by or on account of the taxpayer for the insurance of a pension, as well as the contributions for accident and life insurance. The income limits provided for in this article and in Articles 43, 44 and 46 will be subject to change by the budget law as soon as the course of the leu against its value in gold will change by more than one third in relation to this difference in moment of application of the present law + Article 47 All institutions, State, counties, communes, public establishments and public utility, companies, traders, industrialists, craftsmen and anyone who pays or procure to officials, amploiats, commissioners, workers, servants or others salaries or any other allowances in money or in kind, above targeted, are obliged to withhold the tax on the amounts they pay. The tax withheld will be paid up to tax prescriptions, in the month following that in which the detention was made, in accordance with the published instructions of the ministry of finance. A state will present itself, encompassing all indications claimed by instructions and official forms. For salaries in other countries, those who receive them are obliged to pay the tax directly to perceptions within one month. + Chapter 6 Tax on income from professions and occupations not imposed on other taxes + Article 48 Are subject to an 8 percent tax net income from free professions, as well as any non-taxable income to another elementary tax, from non-commercial occupations, from lucrative holdings exercised in the usual or accidental manner, or any other came by chance For such occasional income from isolated businesses, the imposition rate will be that provided for the respective elementary tax for the same nature businesses. The incomes of works from literary, artistic, scientific and didactic professions are subject to a 5 percent tax. + Article 49 For the inhabitants of the country and for Romanian citizens, wherever they reside, the taxable income will include all the gains made in the country or abroad above concerned; for foreigners living in another country, only those made in the country. + Article 50 Net income will be obtained by falling from the amount of total receipts, the strictly necessary expenses for obtaining income. For the free professions these expenses are fixed at 1/3 of the gross total of income, unless the taxpayer proves that these expenses are superior to this third, in which case his real expenses will be deducted. + Article 51 Taxable income and imposition shall be determined: a) Annually, after the income of the previous year and in part for each professional exercise, occupation or lucrative operation exercised ordinarily; b) When getting every occasional win. + Article 52 Finding of the income provided in art. precedent, paragraph a, and the establishment of the tax shall be made on the basis of the declaration that taxpayers are obliged to give annually or at the beginning of the exercise, according to the rules provided under Title III The declaration must include the gross revenues made in the year ended December 31, previous to each kind of profession or ordinary occupation, and the expenses necessary to obtain the income. It can be supported with regular kept registers. For the income that began during the previous year, but lasted more than three months, the income will be calculated by referring to the time they lasted. If in the previous year they lasted less than three months, they will be determined after appreciation, as shown below. The commissions have the right to appreciate the sincerity of the statements, also taking into account the taxpayers ' situation. The fixed fees of professionals like the present tokens being charged to the payroll tax, do not go into taxation. + Article 53 For occasional gains provided by art. 51, paragraph b, of isolated business, or of random draws, which are not subject to another elementary tax, those who have realized them are obliged to declare immediately the winner, at the perception of the place where it was realized. Tax will be found according to art. 95 and will be paid immediately. Those who pay these amounts are obliged to retain and pay to the State the tax with the norms established in art. 47. + Article 54 Every inhabitant of the country, major, outside of women, or those who have in their country residence in 6 months in a year, and who are not taxable, to any tax provided by this law, outside the staff of the Foreign Diplomatic Corps, will pay a tax Minimal 10 lei per year. They exempt themselves from this minimal tax infirmii incapable of work, in charge of public assistance, as well as those who reached old age, without means of living, the reservists who took part in the campaign of 1877-1878 and the invalids of War 1914-1919. + Chapter 7 Progressive tax on global income + Article 55 The progressive tax on global income is placed on the entire annual income of the taxpayer, which consists of both income subject to elementary taxes and those exempted from those taxes, or the lowest provided in other countries. + Article 56 Individuals are subject to this tax, namely: 1. For all their incomes in the country and abroad, any resident of the country, anyone who has their usual residence in Romania for more than 6 months in a year, as well as Romanian citizens who live in another country. If foreigners residing in Romania are subject in another country, to a progressive tax on global income, similar to the present one, they will be able to ask, until a deal with the foreign states, that the income imposed abroad should no longer be imposed in the country than for the difference between the Romanian and foreign taxes. 2. For the income that pulls from the country, foreigners, who have neither their domicile nor their usual residence in Romania. + Article 57 The taxable global income of a person head of family includes: his personal income, of the wife with whom he also lives and of the other minor family members whose income he has at his disposal, following that the tax established on the basis of these revenues to be paid by each in proportion to its revenue that goes into the composition of the global one. The income of the wife and of these members from salaries or from the personal exercise of a profession, trade or industry shall be imposed separately. + Article 58 Not subject to this tax: a) King and members of royal family; b) Diplomatic and foreign consular staff, the latter provided that they did not reside in the country and did not have other ordinary occupations here, in all cases, however, under the condition of reciprocity. + Article 59 Tax shall be placed: a) At the place where the taxpayer has the main residence, or in absentia at home; b) At the place where the principal came if he has no domicile, no residence in Romania; c) At the place of the last domicile or residences or in absentia in Bucharest, for Romanian citizens who have no domicile, no residence, no income in Romania. + Article 60 The revenue that goes into the composition of the global one is calculated on the basis of the respective revenues of the previous year, a) Net income that is found in order to impose on elementary taxes, as they were determined for those taxes; b) Taxable income on the way of withholding or direct shedding to elementary taxes, otherwise as they are taxable for the previous year; c) The revenues of the previous year, which ceased during that year, as well as those exempted from elementary taxes, according to the calculation norms established at those taxes, for similar incomes. The income of the buildings not included in the respective basic taxes shall enter into this calculation, as they were carried out in the previous year. To this end, they will be determined, according to the rules established for those basic taxes, but with the procedure provided for in Title III, until they become taxable to them. + Article 61 Overall income is formed from the general income, decreasing: 1. Elementary and additional taxes on income that compose the global one; 2. Interest paid on chirographic or mortgage debts, and privileged as they are not deducted by law at elementary charges; 3. The annuities of the reindeer to whose payment the taxpayer is obliged, on the basis of a title not constituted by himself, as well as those constituted by him by means of documents or to a benefit institution or for consideration; 4. The deficits tried in the previous year at agricultural, commercial or industrial enterprises, up to the competition of global income, without being able to be reworn over the following years; 5. The amounts given from income for cultural and social assistance institutions of the State, counties and communes, if they were not low on elementary taxes. + Article 62 For people who reside in another country, but they have in Romania, at least 6 months in one year, one or more residences, or are domiciled, but they draw their income in most of another country, and if the global income cannot be established in another way, it will be determined in relation to the housing value of these residences in the following way: If the total housing value of the Resedences is: The taxable income minimum in relation to the housing value will be: Up to ..................... 5.000 lei4 times Dela ............. 5.001-10,000 '' '' 5 '' '' ............. 10.001-20,000 '' '' 6 '' '' ............. 20.001-40,000 '' '' 7 '' Over ............. 40,000 ........ '' '' 8 '' + Article 63 The overall income is fully taxable, only if it reaches the amount of 10,000 lei annually. This limit will be amended by the budgetary law as soon as the rate of the leu against the value of gold will change by more than one third in relation to this difference from the moment of application of this law. The portion of less than 1,000 neglects. + Article 64 The overall income is required with the following rates: The taxable global income in the ranges between the figures below indicated the portion of the income of less than 1,000 lei is neglected. The portions from 1,000 lei up are rounded as follows and the TAX is calculated as shown in the last colloanCOTAtaxThe calculation of the tax for global revenues included in the ranges indicated in the first column In intervals amounts out of 1,000 in 1,000 lei10,0001% 100 20,00011/4%250Every 1,000 lei imp. increases by 15 lei 30.00011 /2%450 '' '' 1,000 '' '' '' '' 20 '' Idem out of 2,000 in 2,000 lei40.00013/4%700 '' '' 1,000 '' '' '' '' '' 60.0002%1,200 '' '' 1,000 '' '' '' '' '' '' '' '' '' 100.0003%3,000 '' '' 2,000 '' '' '' '' '' 90 '' 200,00041/2%9,000 '' '' '' 5,000 '' '' '' '' 300 '' Idem out of 5,000 in 5,000 lei300.0006%18,000 '' '' 5,000 '' '' '' '' 450 '' 400.00071 /4%29,000 '' '' 5,000 '' '' '' '' 550 '' 500.00081 /2%42,500 '' '' 5,000 '' '' '' 675 '' 600.00091 /2%57,000 '' '' '' '' '' '' '' 725 '' 10.000 lei700.000108/10%72.100 '' '' 5,000 '' '' '' 755 '' 800.00011%88,000 '' '' 10,000 '' '' '' '' 1,590 '' 1.000.00012%120.000 '' '' 10,000 '' '' '' '' '' Idem out of 20,000 in 20,000 lei1,500.00014%210,000 '' '' 20,000 '' '' '' '' 3,600 '' 2,000.00015%300,000 '' '' 20,000 '' '' '' '' '' 3,600 '' 3,000,16%480,000 '' '' '' '' '' '' '' '' '' Idem '' '' 50.000 in 50,000 lei4.000.00017%680,000 '' '' 50,000 '' '' '' '' 10,000 '' 6,000.00018%1.080.000 '' '' 50,000 '' '' '' '' 10,000 '' 8,000.00019%1,520,000 '' '' 50,000 '' '' '' '' 11,000 '' 10,000.00020%2,000,000 '' '' '' '' '' '' '' 12,400 '' what passes 10,000,000 is required by 36%, neglecting the portion less than 1,000 lei. The income taken from the country by the inhabitants of another country, for which their global income cannot be established, or cannot be stated to which individuals belong, when they are taken by anonymous companies from other countries, will be subject to the spring those incomes, instead of the tax on global income, with an override to the elementary imposition, of half the share of that elementary tax. + Article 65 The imposition is determined according to the rules contained in Title III on the basis of taxpayer statements, the registration of income in the matrices of contributions to elementary taxes, and all the findings of the tax from any acts. + Chapter 8 Tax deductions + Article 66 Taxpayers will be granted decreases from the taxes found, as specified below: a) For familiar tasks; b) For small incomes subject to elementary taxes; c) For mortgage tasks. All these decreases are made only on the basis of the annual statements of taxation, in as far as their granting is to be considered all the income of the taxpayer, as well as the circumstances in which they are located. Taxpayers, who are dispensed by the annual statements for the establishment of the global income tax according to art. 87, will make statements to be able to get these declines. The provisions laid down in Article 99 shall apply for their finding. Decreases to operate on elementary taxes will also be operated on the respective additionales. All decreases are operated in lei; the result of the money calculation is neglected. + Article 67 The deductions for familiar tasks are granted from the global income tax, according to the provisions of the table below, and, only in case when the taxpayer is not taxable at this tax, will be granted on elementary taxes. It is considered family members for whom the taxpayer has the right to decrease: 1. The wife who lives with her husband, except when she has taxable income separately, according to art. 57, para. 2, more than half of the taxable global income on the husband's name. 2. Ascendents, descendants, adoptive and recognized children, aged less than 21 years, on January 1 of the year for which the decrease is required, or exceptional and those over 21 years, who are actually in charge of the taxpayer, the minor brothers and the sister However, with the condition, however, that all should be maintained by the taxpayer and not have each taxable income particularly globally, more than one-fourth of the taxpayer's overall income. Taxpayers will present, besides the birth papers, the evidence that will be required by the published instructions of the ministry of finance. If the taxpayer is not subject to the global income tax, the decreases for the persons in charge will be operated in the manner indicated in the last column of the table below, at one of the elementary taxes entered in the roles, after the election the taxpayer. These decreases are not operated on the income taxes provided in art. 53 53 and 54. The decreases will be: The number of family members for whom falls are due to be made of Tax on the global income when this taxable income is: If the overall income is below the taxable minimum, the decreases to be operated from the basic taxes and accessories entered in roles are: Up to 15,000 leiDela 16,000 up to 20,000 leiDela 21,000 up to 40,000 leiDela 41,000 up to 60,000 leiDela 61,000 up to 100.000 leiDela 101,000 up to 500,000 leiDela 501,000 up to 1.000.000 lei 1-240 %30%20%10%5% -- 10% 3- 460 %40%30%20%10%5 %-14% 5-770 %50%40%30%20%10%5%16 %8-1080 %60%50%40%30%20%10%18% Over 1090 1090 %70%60%50%40%30%20%20% + Article 68 For taxpayers whose overall income falls below the taxable limits, discounts will be made from the lower taxes specified in the cases when the income does not exceed the amounts below, namely: 1. If the total income of agricultural properties of a taxpayer does not pass 2,000 lei, it will decrease 25% of the taxes of agricultural properties of categories 1-6 provided by art. 4, exploited by the taxpayer up. 2. If the total net income of the built properties belonging to a taxpayer does not pass 2,000 lei in communes with population up to 10,000 inhabitants, of 3,000 in those with 10,001 up to 50,000 inhabitants, of 5,000 in those with 50.001-250,000 inhabitants and 6,000 lei in those with over 250,000 inhabitants, will decrease 25% of the total tax of the building inhabited by the owner or the holder of a real right of use, if he lives in the building. 3. If the total commercial net, industrial, agricultural, professional income, or ordinary occupations does not pass 3,000 lei, the tax will be reduced by 50% for the imposition of the main occupation of the taxpayer. The allowances of the reductions provided for in this article are added to those of the previous article, making one reduction. The limits of the total income provided for in this article above which the decreases cannot be made, will be able to be amended by the budget law, as soon as the course of the leu against the value of gold will change by more than a third in relation to this difference from the moment of application of this law + Article 69 From the basic taxes on real estate income, the part of the corresponding elementary tax is deducted to the amount paid as interest on the mortgage or privileged debts that encumbered the respective buildings, as well as the damages of hail and floods in case of total destruction, when the harvest was not ensured. In order to operate these decreases must be shown the mortgage or privileged pregnancy and the payment of the mobile tax on the interest paid on the previous year. It will not be claimed proof of payment of this tax for interest paid on mortgages constituted to banks, credit institutions, or those who do business of account or loans and who are exempt, according to art. 23, the mobile tax, nor for mortgage debt rates to urban or rural land loans, established on the basis of the special law, which rates, for loans with a term of 20 years up, will be fully counted on these discounts. + Article 70 If the decreases provided for in Articles 67 and 68 of the same real estate taxes are made, the decrease provided by art. 69, the decreases in the first two articles are made on the part that remains after the tax due to mortgage interest has decreased, according to the provisions of the latter article. + Chapter 9 Additional charges + Article 71 Additional quotas will be applied to some of the elementary taxes, within the limits provided for, for the benefit of counties, communes, chambers of commerce and public institutions below indicated. The tax is applied and calculated in total, on taxable income, subject to each tax and after collection, is allocated according to the quota of each institution. + Article 72 Taxes under which such additional taxation may be set up and the maximum of quotas that the above-mentioned institutions may establish are: 1. For counties: 5 percent besides the tax on incomes of agricultural properties, 2 percent next to the income tax, 2 percent besides that on commercial and industrial incomes and 1 percent besides the income tax from professions and occupations not subject to other taxes. 2. For the common: 3 percent besides the tax on incomes of agricultural properties, 6 percent besides that on the incomes of the cladite properties and 3 percent besides the one on commercial and industrial incomes and 3 percent besides the tax on income from professions and occupations not subject to other taxes. 3. For Chambers of Commerce and Industry: 1 percent besides tax on commercial and industrial revenues. 4. For public assistance and national culture: 3 percent besides the tax on securities income imposed by 15 and 12 percent. 5. For the Agricultural and Labor Chambers, in case they will be established, they will be able to establish by the laws of their establishment, accessory quotas besides taxes for the respective incomes from agricultural properties, from salaries or exercise professional, up to 0.5 percent. Within the maximum figures above, these quotas will be determined by the institutions in accordance with their organic laws and communicated to the financial administrations at the latest by the end of January of the year of taxation. They can only change at the beginning of the year. If a commercial or industrial enterprise is exercised in another commune or county than that where the seat of the direction is located and where the elementary tax is placed, according to art. 37, the income that serves the basis of the additional imposition will be distributed on the communes, namely: 30 percent to the commune where the seat of the direction is located, and 70 percent to that where the exercise of the enterprise takes place; and if this exercise is done in several common, the 70 percent share will be shared on the communes, in relation to the importance of each exercise. For the institutions and companies created with progressive participation of the counties or communes to the benefits, the respective additional taxes will be determined by subtracting from the net benefit the benefit part of the counties or communes. + Article 73 Interest rates that will be charged in accordance with art. 144, as the fines imposed after this law will be paid in full to the State as expenses of perception. + Article 74 No tenths or other additional taxes, except those present, can be established on the taxes established by this law or on the income subject to these taxes, for the benefit of no public institution. + Title III Income finding, settlement and levying of taxes + Chapter 1 Method for income finding and tax determination + Article 75 Periodic, annual charges as well as the application of the law shall be established as follows: 1. For real estate income in the census and by the rules set out at titles I, cap. I and II, through commissions constituted in the manner provided for in art. 80. The first census period, begins on April 1, 1923, and ends on December 31, 1927. 2. For income that is found and imposed annually on elementary and global income taxes, every year through the commissions established according to the provisions below, on the basis of statements, old statements and findings preparatory, made by the tax delegates. 3. For the income to be found during the year, when the exercise of an enterprise or profession begins or ceases, or for chance gains, through the agents of the tax office and in accordance with the provisions of art. 95. + Article 76 The annual charges of charges which determine the taxable income and set the charges in the first instance shall be composed of: a) A delegate of the county council or in the urban communes a delegate of the communal council or to the institutions that hold their place; b) A delegate of the tax office; c) A delegate of taxpayers, designated by lot, carried out by the judge of the respective detour, and for the cities where there are courts by the president or the first president of the tribunal of a list of 20 taxpayers, Book-makers among the most competent and connoisseurs of local conditions, who are not civil servants. This list will be presented: a) For the commissions that will operate in the urban communes of financial administration together with the mayor and the president of the tribunal, in the cities where they are tribunals, or with the judge of the respective ocl in the others, and for the Trade and industrial revenues by the Chambers of Commerce and Industry and for professional ones by their organizations recognized by laws that have an indestulatory number of members for the formation of lists; b) For the commissions that will operate in the rural communes, by the financial administration together with the judge of the respective detour. Work. The commission will be helped by a secretary, who will be delegated by the financial administrator. The commission works with at least 2 members under the presidency of a member designated by the dance, not without the delegate of the tax office, which has the works directive. In case of divergence the imposition will be determined in the commission's panel. + Article 77 His tax taxpayer, through the officials provided in art. 93, will be able to appeal against the decision of the taxation commissions, within 20 days from its delivery, or in case when the taxpayer was absent for judgment or for the ruling, in case of postponement, within 20 days of the communication of the decision made in art. 98. If the complaint was made in the general way provided for in art. 84 84, the term of appeal flows from the communication of the commission decision provided for by that article. Calls are made and registered with the financial administration or the perception of the non-essential city in which the appeal commission operates, according to the provisions of the following article. + Article 78 The appeal fees, which will judge these calls, will be composed of: a) The first-president or the president of the tribunal if he has only one section, or a magistrate delegated by him as president; b) A delegate of the tax office; c) A delegate of taxpayers, appointed by lot of the president of the tribunal, from a list of 20 taxpayers, who are not civil servants. This list will be presented to the tribunal according to art. 76. In addition to each delegate there will also be an alternate, designated in the same way, to replace it in case of prevention. The commission will be helped by secretaries, among the officials delegated by the financial administration. The appeal committees will be able to work with 2 members, not without the president. Their decisions will be pronounced by a majority of votes. In case of divergence, the appeal will be judged in the committee's panel. + Article 79 The decisions of the appellate commission remain final in relation to the issues relative to the findings of fact, to assessments and assessments. + Article 80 The assessment and taxation commissions as well as the census appeals, as provided for in Articles 4 and 18, will be constituted in the same way as the annual charges and appeals for cases of real estate income finding. + Article 81 The grounds for appeal and the acts on which they are based will be filed, either by the request for appeal or by a special memo, until the day fixed for trial. The commission is obliged to judge according to the memoirs and the documents presented, even in the absence of the party, if the fiscal does not ask for a deadline to become aware of them + Article 82 The annual taxation commissions, those of appeal, as well as those established at the implementation of the law will be convened and will work on the days to be determined by the instructions of the ministry of finance, which will be published in the way shown in art. 100 100. The number of commissions and constituencies in which they will work will be determined and published on the same path. In each county will operate at least one call fee in the city of residence, and if there are more commissions, they can also operate in other communes. + Article 83 The commissions can be helped by expert-accountants or other speciality in the way that will be determined by the instructions. Members of the taxation or appeal committee, who are not civil servants, as well as experts will file before taking an oath before the commission. Meetings for global income taxes are not public. + Article 84 The Ministry of Finance shall establish a central fiscal commission, in order to establish general rules on findings, assessments and assessments in determining taxable income, composed of: a) An adviser to the High Court of Cassation, as president. He will be appointed by the first president of this Court; b) A delegate of the finance ministry; c) A delegate of taxpayers, who will be designated: for the incomes of agricultural or agricultural holdings, by the Union of agricultural unions, for the great property and by the central house of improprietors for the small one, until at the official organization of the Agricultural Chambers; for the incomes of the cladite properties, among the urban owners who are not civil servants or councillors, by the communal council of Bucharest, until an official organization of the property urban; for commercial, industrial, mining revenues, namely in part for each of these three categories of income, by the Chamber of Commerce of Bucharest, until the official organization of the Union of Chambers of Commerce; for professional income or other income, by professional organizations recognized by laws. The commission may take information from any specialist in the matter. This commission will be notified by the ministry of finance, either directly or following complaints of a general nature made for taxpayers by one of the below noted institutions or organizations. These complaints can be made: by the communal council for the incomes of agricultural and built-in properties; by the Chambers of Commerce for those on commercial, industrial, mining, and in the geners of recognized professional organizations by laws for professional income or other income. The complaints shall be submitted within 5 days following the establishment of the categories, the classification of the land and their assessment per hectare, from the display of the minutes at the town hall, and in respect of the other matters relative to the establishment of incomes and charges, from the completion of the works of the commission, in each commune or in the respective suburb of a commune. Their submission will be made to the financial administration, which urgently submits them to the finance ministry, along with the works. Decisions are given without calls. Interested parties, however, may submit written pleadings, which the commission is obliged to be aware of the giving of its decisions. These decisions shall be communicated to the applicant party by the financial administration and shall be published by the Official Gazette and by instructions. The norms established by these decisions are mandatory for the substantive commissions in the trial of similar cases, both at the charges that are still to be determined by the charges of taxation and the appeal of appeals by those of appeal. The trial of appeals against the charges for which the complaints were introduced at the central commission will be suspended until the communication of the decision of that commission. In the event that the decision of the commission amends the assessment per hectare of agricultural properties, or their grouping by category or classes, the provisions of the decision shall apply to all the land of the same category in the commune, even if it was not appealed. + Article 85 Within 20 days from the delivery of the decision by the appeal commission, and in the absence of the taxpayer to the judgment or to the decision in case of postponement of it, from the communication of this decision, made in the form provided by art. 98, the taxpayer or the financial administration may appeal against this decision for reasons of excess power, essential omission, incompetence or violation of law. Appeals shall be declared with the financial administration concerned. They shall be judged by the local courts if the taxable annual income subject to the dispute in the commission decision does not pass by 100,000 lei and by the High Court of Cassation if it passes this amount. The financial administration shall forward the appeals, together with the files, the tribunal or the High Court of Cassation. The courts of appeal fix the terms of judgment, and after the judgment return the files to the administration together with the decisions given. The jurisprudence established by the High Court of Cassation will be communicated by the Ministry of Finance through published instructions. + Article 86 In the case of scrapping of the decision-making commission, the business shall be sent before the same call fee, which is obliged to redo the imposition in accordance with the scrapping decision. If the appeals of the court can redo the imposition after the documents in the case, the court evokes the fund and establishes the imposition, which will be executed by the tax authorities. If the appeal committee does not comply with the scrapping decision, this second decision may be appealed in the same period and in the same forms as the first. In the same case, the appeal court, evoking the fund, will ultimately judge. + Chapter 2 Means of finding + Article 87 In order to facilitate the findings, taxpayers are obliged to give statements of taxation according to the following differences: I. Statements in the census, for real estate incomes, which are given only at the beginning of the census period and for which special rules are provided for the head. I and II under Title II. II. Annual declarations, for revenues that are required annually in the other elementary taxes and for global income. The annual statements will be made separately, both for global income and for each of the income subject to elementary taxes, apart from the exceptions below. They will be given to the perception in which the residence or principal residence of the taxpayer is located, namely in a single copy for the overall income and for the elementary income that is found annually, the place of taxation of which is located in the contents of the same perception, and for whose place of imposition is in the contents of another perception, in two copies. If the taxpayer has a single elementary income to declare in the perception of the place of taxation on global income, it is dispensed to make the annual declaration for the global income tax, being deducted to mention on the statement annual of the elementary imposition that he has no other income, and if his income does not change from one year to the next, he may no longer give a new annual statement and in this case he is supposed to have maintained his statement from the past, as much as he did not changed the residence shown in that statement. III. Statements during the year. Taxpayers who start during the year the exercise of an enterprise, exploitation, profession or have any accidental income provided for in art. 58, are obliged to make the statements to the respective perception during the year, before the start of the exercise, or within 10 days after commencement or after the realization of the income, the charges will be established according to art. 95. IV. When implementing the law, the statements will be made and will be taught in accordance with the decision and instructions of the ministry of finance published by the Official Gazette and by newspapers. + Article 88 The statements must include all the indications necessary for the imposition, shown by the official forms that will be drawn up by the ministry of finance. They will be made on these forms. + Article 89 In the general rule the declaration is made by the taxpayer. For minors and banned by those who manage their income, for moral people by those who represent them. The head of the family makes a statement for the income of the wife and other family members whose income enters into the composition of his global income according to art. 57. Rural residents, as and workers of large industrial establishments with more than 50 workers can make their statements, on the global income tax, and for declines collectively, in accordance with the instructions given by the the finance ministry. The statements will be signed by the taxpayer, by the one who represents it legally or by their procurators, in which case the copy of the power of attorney will be attached. If the declarant does not know the book or cannot complete the declaration, it will be possible to do verbally to the perception or the town hall and the declarant can be signed by a tax or administrative official, in the assistance of a bookknowing witness, who will sign the alaturea of clerk. Upon handover will be given to declarants evidence of receipt with the registration number. + Article 90 The annual statements are given during January until the end of this month. For large commercial and industrial enterprises, this term can be extended until the end of February, and for companies on shares until the approval of the balance sheet, but at most until the end of April. The statements are not public acts. They can only be investigated by those in law to establish the charges or the taxpayer above or to his procurator. Civil servants, committee members and anyone who will disclose any information relative to the works of taxation will be liable to the penalties provided by art. 305 of the penal code. + Article 91 In cases when taxpayers are dispensed by annual statements according to art. 87, the charges shall be determined after the matriculation, or after the declaration given for the elementary tax. For taxpayers who, although obliged, have not given statements, they are established in the conditions of art. 96. + Article 92 The lease or lease contracts presented, even having the definite date can be removed motivated to assess the housing values of the buildings in the following circumstances: a) When it is found that these contracts are economical; b) When the lease or rental is not made for the purpose of making an income, but for the purpose of donation or benefit to a relative or any other person, physical or moral. All means of probation can be used to prove fraud, as well as to establish those contained in the acts invoked by taxpayers. + Article 93 The preparatory findings of the charges are made by the officials of the tax office, designated for this purpose by the ministry of finance These officials will make the findings after the matricule, after the taxpayers ' statements and the documents presented and after any other acts, submitting them to the commissions of the commissions. They will have the right to do on-site research in terms of income finding, ask anyone for any information in this regard, claim the submission of registers for verification and ask taxpayers for clarification in writing. or verbally, or to call for this purpose to the place where the imposition is made, in the form provided by art. 98. In this case the call will be made only by administrators or financial inspectors. The opinions and communications made by the agents of the tax on the global income tax will be sent under closed envelope. + Chapter 3 Amendment of the charges, charges during the year, ex officio + Article 94 The elementary charges that are found annually and the tax on global income will only be able to change from January 1 of each year that the tax for a whole year is established. The charges of real estate income, which are established on a 5-year period, will change from January 1 of each year, only in cases when a property disappeared or was born, when the term of exemption expired or changed. the conditions of taxation established by law, or when, for any reason, a taxable income has not been imposed until then. The taxpayer is obliged to mention in the annual statements these circumstances. The charges in these cases will be determined by the annual commissions the same as the other charges. + Article 95 During the year there will be possible charges or decreases in the following cases: a) When the owner gives a forest to the cutting or when he or the explorer starts or ceases the exploitation of a forest. For these cases, additional statements will be given, in the conditions of art. 6 6 and 87. The imposition will be established at the income due to the owner, if he gives the forest in the exploitation of another, and for the explorer to the income corresponding to the period of the current year in which the exploitation takes place and according to the rules provided I and IV, under Title II, as regards the assessment rules, but with the procedure below; b) When a trade, industry or profession begins or ceases. At the beginning the declaration will have to be made under the conditions 38, and the imposition will take place from the first day of the month in which the fact is spent. At the end, the decrease of the tax will be made from the first day of the month following the termination, if the declaration took place during the month of termination, and in case the contrary from 1 of the month following the declaration. c) When the taxpayer is in the circumstances provided by par. b. of art. 51. In all cases provided in this article, the charges will be carried out by the officials of the tax office, referred to in art. 93. These charges will be communicated according to art. 98. They shall be enforceable with the provisional title and shall remain final only if they are not challenged within 30 days of the communication. The appeals are handed over to the tax perception of the place of taxation and will be judged by the commissions of charges to be followed, applying the procedure provided by art. 98, these commissions being competent in terms of these cases to judge on the previous year. + Article 96 The taxpayer obliged to give the declaration, which did not give it within the deadline, or if the date is incomplete or inaccurate, or does not give the necessary complimentary information, in the form provided by art. 93, will be imposed ex officio, namely: a) The commission of stately charges or after the findings made by the tax agents if they are prior to the conclusion of the works of the commissions. The commission will be able to impose a fine up to a fourth of the tax on undeclared income, after appreciation, if it finds bad faith. In case, although obliged, he did not make a statement, the taxpayer does not quote himself at the commission of charges. He, however, has the right to appear on the day fixed by the displays made, according to art. 100 100. In all cases it has the right of appeal within 20 days from the presentation or from the communication of the imposition, if it has not been presented. The appeal committee may also decide on the fine; b) If the imposition could not be done by commission, the finding being subsequent to the conclusion of his works, it will be possible to do ex officio by the delegates of the tax mentioned in art. 93, only until the end of the year of taxation. In this case the fine equal to half of the tax will be applied. The imposition will be communicated according to art. 98. She is enforceable and remains final if she is not challenged within 30 days of communication. Appeals are judged by the rules set out in the previous article. The fine shall apply after the rules laid down in art. 111 111; c) If it is found to evade tax, after the end of the year of taxation, no more acts of taxation will be drawn up, but of contravention, according to art. 105. + Article 97 On the occasion of the opening of a succession, the agents of the tax office are obliged to investigate the imposition of the deceased for 5 years past the implementation of this law. When it is found that the deceased taxpayer was omitted to be imposed on the roles of the year of opening his succession, or of a previous 5 years, or was uncomplicated imposed by hiding part of the income, it will proceed to the finding and the collection of taxes not levied from the asset of the succession, these taxes count as a succession task. The imposition is made ex officio by the agents of the tax office 95, in the name of succession. The tax will be charged from the total estate, before any other debt, the heirs will allocate this task between them. They will have the right of appeal within 30 days from the communication that will be made to them, as well as appeal, according to the provisions of art. 95, the commissions being competent in these cases to judge for 5 years. + Chapter 4 Procedure before courts + Article 98 Taxpayers who gave annual statements or who appealed before the taxation commissions according to art. 95 and 96 or call, will be subpoenaed to appear before these courts. The citation will be taught to them through the agents of that perception, through the notary of the commune or through the officials of the judicial or administrative police at least 5 days before the date of appearance at the place of taxation, and if by declaration, appeal, or appeal, the residence indicated, the citation will be taught at that home. If the quoted person is found, he is handed the summons, taking the proof of receipt, signed by her; and if he does not know the book, the handover will be found by putting the finger in the assistance of a book witness, who is not in the service of the authority that Performs procedure In case of refusal, the citation will be stuck on the door of the house, training a minutes in the assistance of a witness, according to the above paragraph. In case of lack of taxpayer, the citation will be handed over to a relative or servant, who lives with the dance, under the proof; in the absence and of these persons, or in case of refusal or impossibility of signing them, the citation will stick on the door of the house, by training a record in this regard, in assistance, to a book-knowing witness, who is not at the service of the authority carrying out the procedure. As soon as the service is organized for the transmission of the citations by post, they will be handed over on this path. In case the appeals or appeals are personally handed over by taxpayers known by the book and can be fixed immediately the court term, the taxpayer may take cognizance of the term under his own signature on his or her request. All the deadlines provided for in this law, for appeals, appeals, communications, displays and citations, are understood on days off. + Article 99 Applications for decreases in Chapter VIII under Title II and basic taxes, made by annual statements, will be subject to charges of charges and decreases will be determined with the same procedure and jurisdiction as the charges. annuals. The deductions will be operated in roles, annually, with annual taxes. When applying the law will be determined by the instructions of the ministry of finance, the ways of finding and operating these decreases + Article 100 The days of starting the works of the commissions will be published by the ministry of finance, on the official advertising routes Particularly at every perception and rural town hall, it will be displayed the day before the names of the taxpayers, who will be made the imposition the following day. + Article 101 The decisions of the taxation commission, the appeal committee and the courts of appeal shall be given without right of opposition. Before the appeal committees and courts of appeal taxpayers will be able to be assisted by the courts. Fiscal will be defended before these courts or those of appeal by a special delegate, based on an address of the financial administration or the ministry of finance. Before the courts of appeal, the parties shall not quote. The deadlines set are displayed at the door of the venue 10 days before the day of the judgment. For appeals that are judged by the High Court of Cassation the deadlines shall be communicated to the financial administrations and shall be displayed at their premises, at least 10 days before the judgment. + Article 102 All the procedure for finding the taxes provided by this law is exempt from stamp. + Chapter 5 Formation of matrices and rollers + Article 103 The matricoles in which the income and the contributions will be entered will be drawn up on communes and suburbs in urban communes and on communes, villages and hamlets in rural ones. The registration in them of established incomes and taxes, as well as of the pretenses followed, according to the law, is under the control of the bodies called to establish the imposition. Incomes subject to elementary taxes are passed in the matrices rounded in dozens of lei through the unification. Matricoles are not public acts. They will be kept under the key and will not be free copy of them except directly to the interested taxpayer. + Article 104 The roles for the fulfillment of the contributions are formed by the agents of the tax office after the matrix All the pretenses in the matricole will also be passed in the respective roles, forming nine recaps under the same control. The roles are public acts. Certificates from their contents can be free, on request, to the interested, on the legal stamp. + Chapter 6 Sanctions + Article 105 Any absconding from the payment of the tax for which the present law does not provide for another penalty, is punishable by a fine equal to the tax on the bending of the stolen income. In all cases when the taxpayer withheld contracts, registers or any other acts that, according to the law, were obliged to present and from which taxable income higher than those established would have resulted, the fine will be equal to tax on the income difference. The charges of real estate income will be modified on the basis of those acts, for the following years of the census period, with the procedure provided by art. 94. All the above fines provided shall include the stolen tax and shall be determined in the manner below indicated. The rights of the tax office for the establishment of contraventions shall be prescribed after the passage of 5 years, counted from January 1 following the year when the imposition had to take place. + Article 106 For taxes that according to this law are levied on the way of retention by the debtors of taxable income, the fines provided by art. Precedent is paid both to the debtors of those incomes, who have not withheld the tax and the creditors, jointly and severally. In the case, however, when the tax is withheld and has not been paid up by the debtor of the income, the fine applies only to it. + Article 107 Particularly the fines above, the offenders at the provisions of art. 26, para. I and II, will be subject to a fine of 5,000 to 25,000 lei, and in case of relapse they are liable and of correctional punishment, namely from 6 months to one year. + Article 108 Traders and industrialists who do not keep commercial registers will be subject to a fine equal to tax. This fine does not apply to small craftsmen and small traders. Those who will pass in the registers other figures than the real ones, in order not to be able to find the true taxable income, will be subject to a fine equal to the income of the tax on the income that will be found, in accordance with the present law. + Article 109 When the above mentioned traders or industrialists keep the registers as a rule, but they do not communicate them, or refuse to procure the helpful acts, within the fixed deadlines, in the form provided by art. 98, will suffer fines of 50-1,000 lei for each day of delay, except when the delay is legitimized. + Article 110 People who have contractual relations with taxpayers and will refuse to give the information required by the tax office, regarding the imposition of the object of the contract, will be subject to a fine of 50-5,000 lei. + Article 111 The finding of contraventions provided for in the present law will be made by the conclusion of minutes, prepared by the agents of the tax office. A copy of the minutes, approved by the ministry or officials designated in the regulation of the law or in the application instructions, shall be notified to the taxpayer according to art. 98. Within 20 days from the date of notification, the taxpayer may appeal against the approved minutes, at the court of the place where the contravention was committed. The appeal must include, under the penalty of nullity, the choice of domicile in the relevant district of the tribunal. The grounds for appeal will be filed, either by the request for appeal or by a special memo, at least 3 days before the day fixed for trial. The Tribunal, however, may approve the filing of the grounds on the day of the judgment, in which case any of the parties may request a term to become aware of them. The judgment will be made urgently and in particular, according to the common law rules. The decision of the tribunal shall be without right of opposition. Within 20 days from the delivery of the tribunal, or from communication, if it was given in the absence of the caller, it will be possible to appeal to the High Court of Cassation for reasons of violation of law, excess of power, essential omission and incompetence. The decision of the Court of Cassation shall be without right of opposition. + Article 112 In case it is the place when applying the correctional sentence provided by art. 107, the approved finding minutes shall be sent in copy to the prosecutor's office to open public action. + Article 113 The Ministry of Finance may, if it finds with way, grant whistleblowers and agents who found the contraventions a premium equal to no more than the third part of the amount of fines left final and collected from offenders. + Chapter 7 Paying taxes + Article 114 The amounts found and entered in roles as taxes or fines and remaining final, according to the provisions of the present law, constitute enforceable claims for the benefit of the State, which cannot be reduced or abolished by any court decision, in Other than that provided for in this law. They are executors on a provisional basis, even before they remain final, as soon as they are found by the commissions of charges or in the manner provided by law, appeals, appeals and appeals being not suspensive of execution. It remains compensation or restitution if the flow is reduced, or the difference is charged if it is increased. + Article 115 The proceeds shall be made, either at once, annually, quarterly or monthly, after the following differences: a) The minimum tax of 10 lei provided in art. 54, which becomes chargeable on January 1; b) It is collected quarterly, becoming chargeable from the first day of January, April, July and October, all taxes included in this law, except those provided for in the following paragraphs; c) It is collected according to the special provisions and on the dates established, according to the provisions of the present law, all taxes for which the law provides for the collection on the way of detention and direct shedding; d) The fines handed down according to this law and the tax provided by art. 53, on the day when they become chargeable. These amounts are part of special roles. + Article 116 The amounts entered in roles and unpaid at the above provided data will be followed, according to the special law for the perception and prosecution of public revenues, 15 days from their chargeability. They will produce after knowledge for the benefit of the State a interest of 9 percent annually, which is calculated monthly from the first day of the quarter following the date of chargeability and after the imposition, according to art. 114 114. In the calculation of interest rates the amounts of money are rounded up to a lion. The interest will be entered in roles and charged with the respective tax. If until the closing of the year of taxation are not paid, they shall be included in the remnants, registering as debit per role. + Article 117 The appeals against the application of taxes that are collected on the way of detention and direct shedding, follow the path of judgment provided by the law of perception and prosecution for appeals to prosecutions. The appeal can also be made during the year in which the collection took place, or if it was made in the last month 30 days after the collection. Fines related to them, however, are collected according to art. 114 114 and 115 and with the same sanctions, they are established and debited with the same procedure as for the other taxes. + Article 118 The finance ministry will set up carnets of contributions, which taxpayers will be obliged to keep. In these cards, the contributions to be paid each, its familiar situation after the findings of the commission and the payments made on the account of the contributions will be entered. + Title IV Final and transitional provisions + Article 119 All the provisions contained in the present law come into force from April 1, 1923, with taxes debited in the first year only for 9 months. From the date of implementation of the present law, all laws, regulations and any other provisions relative to the old direct contributions corresponding to the present ones and their accessories, as well as those related to the finding these taxes and the following: a) For the whole kingdom: the law on direct contributions of 1 August 1921; b) In the Old Kingdom, the laws regarding: Land tax, patent tax, including the compliment of the patent, personal tax, 3% tax on salaries, tax on income of mobile capital, tax on the hectare of vineyards and the tax of filoxera and the law of tax on the fuel oil of 24-29 March 1887; c) In Transylvania, Banat, Maramures and Crisana: Darea on the ground, both taxes on buildings, on gain, on all classes, income tax, on wealth, on the benefit of those obliged to the publication of the balance sheet, on tantiems, on interest and annuity, on the gains of war, on lottery winnings, on the benefit of mine exploitation; d) In Bessarabia, the laws regarding: Taxation on land, on buildings, fixed and complimentary patent, income tax, for the benefit of those obliged to publish the balance sheet and on mobile capital; e) In Bucovina, the laws regarding: Darea on the ground, both taxes on buildings, on gain, on the net income of those obliged to publish the balance sheet, income tax, on tantiems, on rents and taxes and on salaries; f) Throughout the country, all additional tenths and any additional taxes established on the taxes above provided, or on their bases, both for the benefit of the State and in any other public institution, outside the military and their analogues; g) for the new territories remain abolished any other taxes corresponding to the above, whatever the name and for the benefit of any institution would be established. + Article 120 If after the first two years of the first census period, because of the change in exchange, income from unclated, agricultural land, or housing values for buildings, will decrease by a third of the value they had in the census, it will be possible to take the measure through the budget law, for the first census period to shorten by no more than two years. If it is proved with ongoing lease contracts, with the definite date, that an agricultural property is leased before 1921, with less than three quarters of the housing value per hectare, established according to art. 4, the tax established by the housing value per hectare will be decreased on the years in the contract left on the first census period, with the difference in addition to the tax that would be determined by the price in the contract. The decrease procedure will be the one provided by art. 66 66 and 99. For the buildings inhabited by their owners, the evaluation norms at the first census will be determined by the central commission provided for in art. 84, taking basic real housing value from 1914. For the properties mastered before August 15, 1916 in the Old Kingdom and August 1, 1914 in the other lands, this evaluation will not be able to pass the site of that dwelling value, and if those buildings are bought after January 1, 1919, it will be take the base, at least, the purchase price of the property, counting a return up to 5 percent. Also for the first census period the assessment of the virane land provided by art. 15, para. III, will be counted at the middle price of the sale of these lands a dobinda of 2 jum. percent. + Article 121 They are exceptionally and temporarily exempt from the income tax on the cladite properties: 1. For 10 years since the new buildings had become habitable since 1921 and finished until 1 January 1925. 2. Adausele to buildings in height or in the area made from April 1, 1921 and finished until January 1, 1925, for 10 years from the date when they became habitable. 3. Land in cities that were buildings and became virane due to war devastation, for 10 years from the date of implementation of the present law. 4. The buildings that have become uninhabitable because of the destruction of war operations, for 10 years since they are restored and placed in a state of habitable. The exemption begins from the application of the law, and for the buildings restored from January 1 of the year following the date when they are able to be habitable, but not later than 5 years from the application of the law. 5. The exemption granted by the law of Octomvrie 1921 for the building of the General Society of civil servants, for 10 years, from the implementation of the present law is maintained. + Article 122 For the first 5 years from the implementation of the law the share of the mobile tax to the income from the rent of expropriation, provided by art. 22, para. IV, is reduced to 5 percent. + Article 123 The amortisation provided by art. 31, paragraph 6, for buildings and real estate installations built or installed from January 1, 1919 until January 1, 1925, which belong to industrial enterprises, can be climbed up to 10 percent in the first 10 years from the application of the law; and the amortisation of securities provided by the same art., paragraph 7, made in the same time frame, will be up to 20 percent, also in these 10 years. + Article 124 When determining the rate of the complimentary tax provided by art. 42 for industrial companies on shares, the capital, which remained before 1916, will be counted in the calculation, for the first three years from the implementation of the law, three times higher. The term of three years may be extended in the conditions provided by art. Precedent. + Article 125 In the first 3 years of the implementation of the law, the companies on shares will be able to form reserves, without immediate payment of the tax on commercial and industrial revenues, besides the reserves provided by art. 32, in order to cover possible differences in the course of debts in foreign currency, without them passing the quota that will be provided by regulation. If after 3 years the difference in exchange of the leu is not justified, it can be stipulated by the new budget law deadlines for the non-imposition and formation of these reserves again. On the expiry of the deadlines granted the unmet reserves for the purpose for which they were made will be imposed. Such provisions can also be made by private traders and industrialists under the same conditions for claims that have to be paid in foreign currency, the existence of which proves with regular acts and registers kept, if they have a balance sheet drawn up. + Article 126 Traders and industrialists are obliged to keep the commercial registers in the form provided by the trade codes in force in the respective territories from which registers to result in taxable income. This under the sanctions provided in art. 108 108 and 109. + Article 127 Collecting the old direct contributions, after the old roles, will last until 30 Septemvrie 1923, for previous exercises. The remains that will be uncollected at that time will total in one figure, which will pass in a special column of the nine roles. + Article 128 It is exceptionally maintained for the first year of application of this law, the current mode of collection of existing church and school revenues from the attached lands. + Article 129 The Ministry of Finance is authorized to establish special commissions for the resolution of past appeals in Transylvania, Banat, Maramures, Crisana and Bucovina. These commissions will be composed in the manner shown in art. 78, and will be able to operate in Bucharest, or in the residence cities of the Appeal Courts. In Bucharest, they can be chaired by members of the High Court of Cassation, appointed by the first-president. In order to judge these appeals, the provisions of the laws existing in those counties regarding the procedure will apply. + Article 130 Any provisions of laws or regulations relative to exemptions from direct contributions, unforeseen in this law, are and remain repealed. It is exempt from the mobile tax and the global income tax, the viagere rents that the State on the basis of law serves to the individuals who donated their wealth to the State for benefit or cultural purpose. Of the tax established by art. 22 regarding the titles of the Austro-Hungarian annuity, owned by the citizens of the united provinces and whose possession before 1 January 1918, is proven, the tax will be deducted that will prove to have been paid on these securities in another country. This provision shall enter into force only in the event of reciprocity. + Article 131 When implementing the law, annual charges, both elementary and global income, will be able to meet the census commissions provided by art. 80, with the imposition of real estate income, for taxpayers who have taxable income only at the place where those charges are made or whose income can be found on the spot. If the taxpayer finds himself present, he will be handed a copy of the minutes under the proof of receipt, and if he is not present, the imposition will be communicated in the form provided by art. 20 and with the right of appeal after the provisions of the article. Appeals will be judged by the appeal fees provided by art. 78. Appeals to charges and decreases in previous years will be judged by the annual commissions of 1923. + Article 132 For the execution of the provisions of the present law will be drawn up and decreed, through the care of the ministry of finance, the regulation encompassing all the essential provisions of its application. These dispositions will have the power of law both as they clarify the law and do not contradict its provisions. They can only change by way of regulation. Until the regulation is drawn up, the instructions that the ministry of finance will give for the application of this law, and which will be published through the Official Gazette, will have regulatory power under the same conditions. The sanctions that will be provided by the regulation and by the instructions above provided, for non-compliance with the provisions they include, will consist in fines that will not be able to pass 500 lei. --------