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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Law No. 661 of 22 February 1923 for the unification of contributiunilor and direct tax on income for ISSUING global PARLIAMENT Published in MONITORUL OFICIAL nr. 253 of 23 February 1923 title I classification and the nature of direct taxes in article 1 Contribuţiunile direct corresponding to those below, now existing throughout Romania, shall be replaced by 1 April 1923, from the presence of the following: 1. The tax on agricultural income properties;
2. Income tax with properties;
3. Tax on the income of securities;
4. income tax on commercial and industrial;
5. Payroll Tax;
6. Tax on income from professions and ocupatiuni neimpuse other taxes;
7. Progressive Tax on income.
The first 6 goals, they are taxes hitting special revenues divided in 6 groups using the omarian origin and treat them, and thus forming the incremental taxes 6. Besides these taxes additional charges may be made for the benefit of municipalities, counties and other public instituţiuni, subject to the provisions of this law.
Final tax is subjective and complements the imposing, hitting all revenue.

Article 2 are subject to taxes elementary natural or legal persons to whom previn revenues up, independently of their nationality and their headquarters. Taxable persons shall be the income tax progressive global are established under Title II, chapter II. VII of that law.

Title II, Chapter 1 of Tax income tax agricultural property in article 3 are subject to a 12 percent tax on behalf of the owners, uzufructuarilor or any other real right holders of land use, agricultural income properties or those assimilated to them, established pursuant to the provisions of this law.
Property tax revenues for leased is increased to 14 per cent, except those belonging to minors, orphans, or the obstilor or leased to local mining cooperatives. If the taxpayer locueste abroad for more than 6 months during the year, the tax will be 24 per cent without distinction above, unless it is sent as a public servant or official with a task, or when sade six years there, for their university studies or assimilated or 2 years for special studies.
This increase in quota does not apply to taxpayers who have a stretch of land including up to 5 hectares, with an address for service to law enforcement in foreign countries, than 3 years after that date and whether dela till then not returning to the country.

Article 4 the taxable income is calculated in 5 in 5 years of comisiunile Census provided for in art. 80. Comisiunile census will make assessments and taxation in each commune, to determine: 1. The extent of the party's property owners and their distribution by categories and classes. There will be 12 categories namely: 1) arable lands;
Meadows 2);
3) izlazuri;
4) vegetable gardens on a permanent basis;
5) plum orchards and other trees;
7) marshes, improper land;
8) forests;
9) ponds;
10) nursery and ornamental flower gardens;
recreational land 11(4)(a));
12) any other category not provided here.
The classification will be made only after the qualities and properties of categories 1 to 6 inclusive. For territories where the compiled state will take into account the expanses, and cadastral classification categories, if these works are kept in the rule. Where there's cadastre number of classes will not be more than six to one category of properties.
2. the average per hectare for dwelling properties of classes 1 to 6, which will be the same for all properties of the same category and class of the commune. This value is determined taking the dwellings of 1881, in the village of lease contracts concluded in the past 4 years, 4 years of 1881, valoarei productiunii per hectare, dropping the usual expenses, or the average selling price of property in the last 4 years, reckoning it is 5 per cent interest rate, which is based on this latter criterion housing value to exceed the average price of arendarilor in the region.
In housing value thus determined shall be treated as property income realized comprised in any branch of productiune or processing agricultural products of its own, other than income from industrial establishments in their own right, properties, such as: alcohol, mills and other factories.
3. Taxable income on properties, namely: a) For categories 1-6 by multiplying the amount of housing land per hectare;

b) for the other categories, on each property, lease contracts after force and failing through appreciation in comparison with other similar properties. On land, in the absence of a lease contract, the revenue will be 8 per cent, over the selling price fixed for the quality of the Earth.

4. exploiting the very top who each property, if he's hired long or operated by the owner, or if the owner is domiciled abroad, and finally, 5. To determine the proper tax to be paying for each property, after the rate applicable.

Article 5 for the price of renting contracts, after evaluations are carried out and who shall be fixed income, will be adding all the tasks imposed upon lessees ' concern, legalmente, accessories and owner in money or in nature that arendaşul obliged to give them over. For properties in the villages is located in the land register who value housing and income may be fixed in relation to cadastral assessments, taking into account the analogous values set out in the census.

Article 6 the forests of who don't shoot any use not be required than when the data are in. The rent data alta service than their exploitation by cutting, or who bring such benefits might be required after the owner of dwelling value per hectare as established under article 14 hereof. 4. Put into operation by cutting to be made according to the procedure laid down in article 21. 95, from the time when the data are cutting or when exploatatiunea starts, with 10 per cent without distinctiune in respect of the share if the forests are leased or operated by the owner. When cutting deforestation therefore's quota, will be 20 percent, except for those who are of course intended for deforestation.
In all cases the share will be increased to 24 per cent for why taxpayers living abroad generally provided for in art. 3, para. 3. For forests set up again, from the implementation of the law, income from the first cutting is taxed on half. Gains resulting from the exploatatiune shall be subject to separate charges in accordance with art. 30. Article 7 of the affected Lands are subject to a mining concession to this tax only in respect of the diseases and agricultural income in addition to the fees provided for in the law on mines. The tax will cease for laying on what ' could bring agricultural income due to the exploitation of the works.

Article 8 are exempt from this tax: 1. Ongoing basis: a) affected public Properties of a public service and neproducatoare, as those affected public interest in sports;

b) who are exploiting State Buildings in directing.

2. In the manner of fleeting:) For 10 years, from changing their culture with the Earth at the expense of the owner, marshes and swamps, such as improper and other lands by their nature;

b) For 5 years planting orchards, which from the orchards and Lands planted with live or through replanting, be set up again, except those planted with direct producers;

c) For five years their operations from the rock to be cultivated at the expense of the owner, through the lands devastated in the war so grad, as were utterly unfit for culture. Requests for exemptions will be made and dealt with according to the procedure laid down in article 23. 99. The decrease in income tax will take place January 1, what follows from the presence of the application, and the era of decline stems from the presence in any event January of the year which follows the one in which held what motivates the decrease.

Article 9 Owners, uzufructuarii or any real rights holders use are obliged to declare land stretching properties possessed such contracts, includes lease and, as well as any other necessary acts and circumstances of the finding and the settlement of taxation. Her testimony will be made after the forms and within the time limit, which will be decided and published by the Ministry of finance. They can be made collectively, on specific forms drawn up, by all the inhabitants of a village, Hamlet, under the care of the times and their respective City Hall and attestation will be submitted through the Mayor's care at the perception, at least 3 days before the commencement of the work of the Commission. Comisiunile will realize these declaraţiuni assessments, in determining the charges being made according to art. 4. the day of commencement of the work of the Commission in the township will display at City Hall and the perception, at least 10 days before, dresandu-se report. For municipalities where the cadastre in the rule, the owners are dispensaţi to declare the data contained in it.

Article 10

Comisiunile will toward minutes setting categories, and the assessment class per hectare, in accordance with art. 4, points 1 and 2, and, once these works are completed, it will show the minutes at City Hall. Afterwards, will draw up distribution panels categories and properties, and how to establish revenue and tax on properties and owners. These paintings will be displayed at City Hall, immediately after their preparation. Displaying reports and dashboards will ascertain through minutes.
Taxpayers, and any representative of the tax authorities have the right to appeal against judgements in these within 20 days prior to this show, which from the Commission. Call is declared to the finding that the finding or districts of municipalities where they will operate comisiuni.

Article 11 all calls from a township in far lands on the grouping by categories and classes, such as housing and the average value per hectare can be connected and judge by the same decision, and managerial decision in this regard will have power of res judicata with respect to all taxpayers of the commune for properties that are in the same category and class. Call one advantage to all taxpayers in the commune.
Taxpayers will be subpoenaed, as regards the collective judgment of these calls, and publications with at least eight days before the day fixed for the judgment, at the Town Hall, school, Church and village houses of delegates. Callers can be represented by inhabitants of the village.

Article 12 Commission Decision of appeal remains the definitive with regard to the classification and the establishment of housing values; It can be appealed in appeal on the path laid down in article 85. Procedure and judgment calls and appeals, as well as any changes to charges during 5 years, periodului will be fulfilled according to the dispoziţiunilor contained in title III.

Chapter 2 income tax with article 13 properties are subject to a 12 percent tax on behalf of the owners, uzufructuarilor or any other real right holders of service, net revenues from properties with or those assimilated to them and who are not referred to in chapter II. 1. If the taxpayer locueste abroad for more than 6 months during the year, the tax will be 20 per cent, unless it is sent as a public official with a task, or when sade six years there for their university studies or assimilated or 2 years for special studies how and if stood in rigid conditions provided for in art. 3, para. IV. Are part of the buildings, instalatiunile and accessories who become immovable by destination. It will take into account referred to in article excepţiunea. 30 establishments of industrial enterprises. The buildings are similar in nature: a) vacant lots in cities;

b) fallow, affected a commercial or industrial undertakings, as sites, warehouses, industrial or advertising party times;

c Instalatiunile's) tanks.

Article 14 buildings who are renting with taxable income from this tax is that of the building without mobile, he who become immovable by destination and the operation of buildings. Containers shall be subject to income tax on income from non-commercial ocupatiuni.

Article 15 Income shall be computed on the basis of valoarei property lettings. Housing value is set by the rental contracts, and in their absence, by direct assessment in comparison with similar buildings, or on the basis of recent sales of taxable property, as the price of a 5 per cent interest rate. For vacant income is determined after sale price of these Middle East lands, which counts a 5 per cent interest rate. The price of the lease will add the value of all the tasks imposed on tenants, landlords regard legalmente.

Article 16 For buildings and real estate instalatiuni taxable net income is obtained by subtracting the value of 20 per cent as housing expenses, insurance against risks, maintenance and depreciation. Land value is treated as the buildings housing the taxable net income.

Article 17 are exempt from this tax: 1. Ongoing basis: Public Buildings or of) sub-urban public neproducatoare impacted revenue and public services or purpose of these establishments, as well as private buildings made freely available to such institutions for the same purpose;

b) parish Buildings of religious worship maintained State who do not produce any income and who have enjoyed up to now by such exemption;

c) Under condiţiunea reciprocity, belonging to legatiunilor buildings and foreign consulates and occupied by them;

d) rural Buildings serving housing of farmers and who do not have more than 3 rooms habitable, as well as all the necessary agricultural exploitation of the land.

2. In the manner of fleeting noui): Buildings, during five years Dale date when they become usable in whole or in part. Even radical buildings repaired will not be assimilated noui, so buildings will be exempted;

b) For 10 years from the presence of establishments, the start of the exploitation of natural mineral waters recognized. After that period the tax shall be reduced by half on still 10 years;

c) For 10 years when they become habitable buildings built and those that will build lots of individuals on purchased from State-owned resorts and mineral springs and baths, as well as resorts in Techirghiol, Tuzla, Carmen Sylva in the rigid conditions of law of 1912;

d) establishments mineral water baths, put in use solely for searching for health workers and public servants, free of charge, so long as it works only for that purpose;

e) For 10 years when they become liveable income buildings constructed by the Housing Society, recognized as such by special laws. After this period the tax is reduced to one fourth on 5-year and a half in another 5 years. Buildings that will build the future of these companies shall be exempted from income tax for 10 years;

f) Buildings constructed or who is noui will build for 10 years from the presence of law enforcement front, on calea Victoriei in the capital, under the laws of December 1910 and 1913, are exempted under the same conditions as those of paragraph 4. e;

g) communal societies Land of cheap housing will be exempted for 10 years, and daxian dela for those already bought 10-year time limit begins from the way of promulgation.

Article 18 the value of housing and the taxable net income is determined from 5 years by census comisiunile; 80. Comisiunile census will proceed both in determining income buildings who does not enjoy permanent exemptions, and the imposition of those liable to pay tax, in place at each building, within a time limit which will be fixed and published by the Ministry of finance through the Official Gazette.

Article 19 the taxpayers are required to make declaraţiuni for every building in the respective perceptions on official forms, within the time limits laid down by publicaţiunile the Ministry of finance. Comisiunile will realize these declaraţiuni and paperwork submitted, and how the land registry entries.

Article 20 For all evaluations will wrap up reports on real estate and tax payers, who will be handed over to the building, under the proof of receipt of the taxpayer or a family member or service times. When the right to receive the report is out front to give evidence, to delegate will display the minutes in real estate, tax and tax statement if the taxpayer has chosen another place for communication of taxation, will be communicated at that place, or are displaying will ascertain through minutes.
Taxpayers, how and why the IRS representative times are entitled to appeal to the Board of appeal provided for in art. 80, within 20 days after handing over the minutes from the presence of coercion or dela showing it. The call is made to the financial administration or the House of Commons neresedinte perceptions in who will work comisiuni.

Article 21 Decision of the Commission of appeal remains definitive in terms of finding and evaluating income; It can be appealed in appeal on the path laid down in article 21. 85. The procedure and judgment calls and appeals, as well as any changes to charges during the 5-year periodului will be fulfilled according to the dispoziţiunilor contained in title III.

Chapter 3-taxation of income Article 22 Income Securities capital securities and those assimilated to them, according to dispoziţiunilor. the following are subject to a tax of 15 per cent, except those referred to below, for who the tax will be: 12 percent for income from registered shares of companies with majority capital; 10 percent for income from cash deposits at banks and 8 per cent for those in credit scrisurile land formed by the Association of owners and authorized by law to issue such bonds, such as expropriation, and from the seeming titles cheap housing societies created under the law of 13 February 1910. Income tax is placed on the rough coming from Romania by anyone ' would collect, such as those from another country taken by the inhabitants of the country, which were imposed by 15 per cent, without distinctiune.

Article 23 the Taxable Income are:

1. dividends and products of any kind to the actions, bonds and securities or rights of any securities, under any name, companies and communities of any sort, except for dividends distributed by banks and cooperatives and federalele listed in art. 34, as well as dividends received from popular banks, cooperatives and federal debt who they attend services of their capital, all such dividends imposing themselves pursuant to article 51. 35 to tax on the income of commercial enterprises.
2. the bonds and Coupons payments of the Roman State, counties or municipalities which have not been exempt from taxes according to the law of their broadcast.
3. Drawn 25,000 lei annually for life, which from the top, the smallest being subject to payroll tax.
4. Interest and products of any kind received by those who are not doing the business of the Bank or loan discounts, for who they pay the tax provided for in art. 30, what is appropriate to: (a) the amounts placed in mortgage Receivables) privileged and unsecured. The tax will be calculated on an interest of 6 per cent for commercial claims and 5 per cent for civilian, if these claims are not provides no interest, or provides for a lower interest rate. Excluding interest earned by merchants or industrialists to commercial claims that object a sale or other business trade, for who they are subject to tax on commercial and industrial benefits;

b) deposits of money in plain sight or with maturity, and interest of the credit balance of current accounts at banks;

c) cash Collateral.

5. Tantiemele provided by the company in addition to those paid directors and officials of the company, who will be taxed to the payroll tax.
6. royalties in cash or in kind, as well as amounts received from ' once or periodically for assignment of rights or the exercise of certain rights, mining concession or lease rental times of commercial enterprises industrial times. Enter the income amount instalatiunilor movable or immovable image licensees, leaseholders and tenants are obliged to do for the benefit of the beneficiary.

Article 24 are exempt from this tax to the Interest): the economies included in the livretele of Economics of Deposits at savings up to 10,000 lei scored on economics of the houses, belonging to the public institutiunilor times popular banks operate on the basis of laws and up to 5,000 lei, appearing on instituţiuni other notebooks. It also exempts only one submission per person. The tax is levied on income amounts to pass those above referred to, and for savings at popular banks between 10,000-20,000 lei is reduced by half;

b Mortgage Interest claims) or institutiunilor privileged credit authorized by law to issue mortgage bonds on behalf of those subject to the tax from the face;

c) expropriation, perpetuate the rent and other securities, belonging to the institutiunilor charity, cultural times that have a purpose in the public interest, provided that these values have to be submitted to the House keeping and deposits consemnaţiuni;

d) income from foreign or from deposits of foreign diplomatic personnel, under the rigid conditions of reciprocity and condiţiunea to be fixed by regulation.

Article 25 tax is due on the day of exigibilitatii right of creditors. Charging is done about restraint by the debtors, interest, dividend coupons, rentelor, tantiemelor and the products specified in article 1. 23. The tax will be paid according to the State, and within the time limits to be laid down in the instructions of the Ministry of finance, these terms may not be greater than 3 months, and restraint, which from interest paid on mortgage-backed securities privileged or unsecured claims, as referred to in point 4, letter a of article. 23, three days.
For these latter interest, income tax will be able to perform through the application of special stamps mobile entry noting their payment, as soon as the Ministry of finance will draw up and publish detailed rules for the application of will and cancellation of these stamps, as the limit up to which such payments can be made. Until the establishment of stamps, perceptorul or financial administration where spill tax will make the mention of this on request. The absence of such stamps or visas times receipt proving payment of the tax shall constitute sufficient proof of evading payment to dela applies legal sanctions.

Article 26 the levying and paying tax on income from foreign securities is made until a deal with interested States, the banker, the agent or any other person who performs, in Romania, interest payments or revenue produced by these values. Anyone who makes a profession or a trade of gathering, payments or buy coupons, cheques or any other instruments of credit, created for the payment of those revenues from other countries, is obliged to make a statement about it to the financial administration of his residence and to comply with these rules are determined by the instructions of the Ministry of finance. Am dispensaţi these declaraţiuni those forced upon publication of the balance sheet. Those who will collect from abroad, either directly or through another, too, are obliged to pay the tax to the financial administration or the perception, within one month, and may require payment for endorsing tax titles.

Article 27 Paying withholding tax by the borrowers income referred to in paragraph 6 below the art. 23 shall be made in accordance with those referred to in article 25, however provisionally, until the definitive establishment of the tax comisiunile tax to come after that spill. The finding is based on the declaraţiunilor what taxpayers are obliged to give, in accordance with the second subparagraph of article dispoziţiunile. 87, taking into account the contracts, registers and any acts, which both debtors and creditors are owed them income. The ways and forms of finding are those laid down in title III.
Not included in taxable income: a) assigned number Amortismentul years, how long does the grant, of capital invested in the enterprise and is kept that is lost by the end of the lease, the lease times concessionaires;

b) Amortismentul annual 5% or less of instalatiunilor useful enterprise who are not lost in everything but remain in the degraded state timeout. The inclusion of tax will be made in special roles, where he will recover and prior tax receipt. When he received more than compensatiune will be made in future years or other tax under art. 114. If this compensation can not be done, it will refund the difference.

Article 28 e Tax owed by the creditor even though these contracts were ' would otherwise clause; any such clause to the contrary is void.

Article 29 the courts and any public authority will not be able to grant any requests relating to such acts or claims subject to tax of the face and will not operate any erasers, privileges or mortgages on the property until it will not justify the income tax payment, except in cases of waiver as provided by law.

Chapter 4 income tax on commercial and industrial undertakings in article 30 are subject to a tax of 10 per cent of net revenues from commercial and industrial enterprises, of arendasi farm is made, how and from forest exploitation or me made either by arendasi or lessee, either. Tax increases by 2 per cent for the net receipts from operations, bank loans and discount rates or reduced by 2 per cent for the net revenues of the enterprises who have exclusive industrial mining object, mining or transport by rail or on water.
The income of the industrial enterprises are counted to be covered by the proceeds of real estate affected industry who belong to the exploiters, and who ' could serve only in the purpose for which used, are being linked to the operation of industries. But they are not subject to tax on the income of agricultural properties or those with, but at the front. Taxable income shall be determined each year based on income in the year preceding that in respect of the tax or in the 12-month period, which served to establish the last balance sheet, if the balance sheet does not end on the calendar year.

Article 31 the taxable net income is obtained after deduction from gross revenues arising from transactions made in the course of the enterprise's own expenses, namely: 1. The rent or lease of real estate companies who serve the industrial times or which are intended for exploitation. If these are real estates owned by performing and are taxable income taxes on agricultural properties or those with, it will decrease the gross income assessed and taxed there;
2. Interest on borrowed capital of the undertaking, if it has a legal personality distinct from that of the lender, be those fixed interest, either in the form of participation in the benefits of the debtor Enterprise;
3. Wages, retribuţiunile, indemnizarile and Nicolae juravschi paid agents, workers, officials of the company, whether in money, either in nature;
4. binding Lifetime benefits for workers or officials, established by contract or statute, non-binding and gratificatiunile up to 50 per cent of the total annual retributiunilor;
5. The cost of the raw materials processed during the year of service was completed balance sheet;

6. Amortismentul a maximum of 5 per cent per annum of the cost of real estate belonging to the undertaking whose contents come to it's exploitation, and imposed, pursuant to article 5. 30, para. III, until their full depreciation. Amortismentul plants for buildings can rise up to 8 per cent per annum, and for instalatiunile real estate, up to 15 per cent, in the rigid conditions of which are set out in point 7 dela;
7. Rent n ' instalatiunilor who have the character of immovables by nature. Whether they belong to the person working, it will decrease the amounts needed to cover them, without being able to exceed 15 per cent of the cost. Depreciation quota for the various categories of industries will be fixed by the Finance Ministry after the rules that will establish the Central referred to in article comisiunea. 84, and the opinion of the Industrial Commission under the Ministry of industry and trade;
8. Amortismentul capital invested in mining concessions for a limited period, which remains the capital in one of the manners specified in paragraph 2. 6 and 7, as well as investirile in instalatiuni who remain the property of useable concender write. This part of the capital is paid off repartizandu yearly until the expiry of the concession;
9. Appropriations at Hostels and assistance officers, or premiums paid by enterprises to ensure officials up to a maximum of 10 per cent of salary, as allocated and amounts from benefits for the instituţiuni of culture and social welfare of the State, counties and municipalities;
10. Miscellaneous Expenses or expenses General strictly undertaking, between those who enter and maintenance and insurance, and out of the front of the property tax, which relates to the subject himself. In addition to the scazamintele referred to in this article, not any drop may be due to the determination of net benefit. Thus they will not be able to deduct amounts spent to give an added value to the affected instalatiunilor or amounts enhance businesses.

Article 32 after choosing net benefit of liability on shares, as a result of scaderilor above the falls: a) the statutory Reserves to 10 percent of net benefit, when the reserves ' have yet reached half of the equity and 5 per cent after the limit has been reached, and when they get equal capital, no longer drops anything. Supplies of all kinds of Banca Naţională a României will not only be imposed when the shareholders are to be distributed in any form, even through a capital increase. In this case it will fall to the share of the State in relation to the capital or in the Bank; The mathematical reserves of insurance companies are not taxable fully how ' would encompass benefits of society;

(b) special Reserves for claims) dubious past as such in the balance sheet. Those reserves, in the aggregate, will not be able to pass the 3 percent of the investment in the firm's claims. The move will be imposed.

Article 33 are not subject to complementary tax than under article 13. 42 amounts falling in the composition of the net benefit of joint-stock companies for strides ' movable property tax paid, namely: the real benefits of equity holdings to) other companies, proven with documents, such as income from amounts placed permanently in public subject to tax air conditioning effects;

b) Royalties from concessions;

(c) Interest on the amount due) deposited towards the fruition or storage.

Special expenditure relating only to amounts above cannot be deducted from the taxable benefit. Total net profits remaining after subtracting the reserves of the exemptions under article and sums above, is subject to quotas as referred to in art. 30 what remains after deduction of dividend, which is subject to tax air conditioning. In determining net taxable benefit of institutiunilor financial state is created will fall to the State side for the right or the regalian concedat those instituţiuni. Mortgage companies via mutual asociaţiune, formed on the basis of the law of 5 April 1873, there are therefore only be imposed for part of the difference between revenue and expenditure, which, according to the deciziunilor General Assembly, returned by borrowers societari datorite rates of imputation over them.
The benefit distributed as dividend to shareholders of popular banks, cooperatives and federalele listed in art. 34, neimpunandu to tax air conditioning, according to art. 23, is subject to this tax in the very top. 35. Article 34 shall be exempt from tax: a) For 3 years after their formation of cooperatives from the presence of artisans, officials and workers, as well as industry associations and cooperatives, home appliances popular banks, cooperatives, village councils, cooperatives, city folk who distribute goods only, as members of such cooperatives and federalele banks, if they meet the rigid conditions imposed by their organic laws to obtain tax exemption similar until now. Imposing start dela January of the year which follows the 3-year term fulfillment;

b) companies for the purposes of functionaresti or boon, which enjoy an exemption on the basis of special laws, how not only do operations officials and members comply with their established by condiţiunilor organic laws;

c) communal Homes keeping income who serve public edilitatii; However, depunatorii will pay tax on the income of securities;

d) for Companies of the State's mineral waters, referred to in the law of 18 April 1909, before the expiry of a 10-year exemption from the way of the commencement of exploitation provided for in that law.

Article 35: the Tax is reduced by half) for popular cooperatives, banks and federalele. the preceding paragraphs 1 and 2. of firms to build cheap housing, established under the law on special if they meet the rigid conditions of their organic laws, as well as for professional non-profit asociaţiunile, who does not share in any way benefits their members, but they are mainly used for general utility; In addition to industry associations and societies or home appliances having exclusive object the production or disposal of items of home appliances industry;

b) a quarter for popular cooperatives, banks and federalele, as well as industry associations or companies referred to in paragraph home appliances. of which have over 6 years of operation and paid-up capital of over one million lei.

Article 36 industrial and mining Enterprises noui will enjoy income tax exemption of the face until the fifth year dela commissioning if their annual net benefit cannot exceed 8 per cent of the capital along with the reserves, and a reduction by half if it s profitability between 8-10 percent. Enter the ones destroyed, recast part R2 if it passes one-third of the total instalatiunilor, buildings and cars. These exemptions are granted discounts only times of enterprises with industrial capital in the national majority and subject to condiţiunilor imposed by the laws and regulations of industrial and mining for the granting of such benefits.

Article 37 tax shall be placed for each enterprise in Romania in the name of the person working at the headquarters of the works for each undertaking or, where the main activity takes place. Joint-stock companies are taxed at their headquarters for all businesses benefit from their branches in the country. Businesses who have not established in the country are taxed at the place where the branch, for gains realised in the country, they are obliged to declare them and closing balance for operations and capital from who resulted in those benefits.

Article 38 the finding purposes of tax income and is subject to the rules below and on the basis of declaraţiunilor what taxpayers are obliged to give annually or at the commencement of these rules, in accordance with the undertakings referred to in title III. The statement must include the capital used in the enterprise, the gross income and net realized in the year ended December 31 preceding or during the time that it's completed balance sheet figures proposed as declines according to art. 31 and all necessary supporting information figures you declare.
The statement will be accompanied by the balance sheet and the profit and loss account; and for those who ' have his obligation was completed, nor does it have ended in regulation, in addition to figures shown as income and capital, will declare the business turnover.

Article 39 Setting the taxable net income is made in one of the following ways: 1. After the elements of the balance sheet, for those obligated to him, or for those who have it completed in time to rule, with regular records kept in accordance with art. 31.2. Through direct or presumptive finding, in other cases, based on the following elements: a) the turnover of the previous year Affairs, compared with that of other similar mining;

Figure b) If you can't find Affairs precisely after records, or any other items, taxable income is determined by assessing in comparison to the other contributors of the same category and importance.

Article 40 the employers net income of Appreciation, if not keep regular accounts, and you cannot prove this benefit, will be made taking into account the value of housing property exploited the Census according to the rules that will establish the Central referred to in article comisiunea. 84. For forests and mines, in addition to the provisions of the law on mines, the net income of the exploiters, would they all shall be fixed on the path laid down in art. 38 and 39.

Article 41

For the first year of the exercise of an undertaking are found on the path of income provided for in art. 39, paragraphs 1 (b). If the undertaking begun in the previous year, revenue that year for serva the imposition, only when it is found through the balance, and if the exercise lasted more than 3 months. In such a case the income shall be reckoned to the raportandu time the exercise took place. When exercising the previous year occurred less than three months, or when it's found on other income than the balance, after imposing it is determined after the detailed rules referred to in paragraph 2, paragraph 1. b, of article 39.
For joint-stock companies the tax, both first-year and second, is set after the conclusion of the first balance sheet, which will serve the basis of imposing these two years. From the tax increase, which will be established on the basis of the balance sheet last year, exercise will decrease the tax paid in the first year.

Article 42 as a complement of this tax, the revenue belonging to taxpayers below targeted, are subject to tax at a filler metal if they are found in the very top: the Taxpayers obligated to publication) sheet or those who have regular registers kept in balance and rule, are subjected to this overcharging if their annual net benefit passes 75,000 lei , and in the very top of return below;

b Taxpayers who do not have) the balance sheet and records rule and cannot determine the actual capital put into the enterprise, but whose turnover passes a 1,000,000 lei, are considered to have a lump sum equal to one-half of the figure. They will be suprataxati in the same order with those of the preceding paragraph, taking into account the benefit established under article. 39. in addition to joint-stock companies, in calculating capital profitability won't be counted less than one half of the figure. For traders and private industriasii, after doing the calculation of profitability, reduced taxation, 10 per cent of the benefit chosen according to this tax. Complementary tax shall be established with the tax provided for in art. 30, according to the dispoziţiunilor of this chapter and of the same income, and the joint-stock companies and the amounts indicated in art. 33, including the dividend. Share capital after tax profitability varies, i.e. after the ratio of capital and reserves, together with the total net benefit, without the reservations provided for in art. 32 and 124, but including the amounts referred to in article 1. 33, as follows, as well as dividend.


If profitability is: SURCHARGE WILL BE: For Soc's action.
Pentru particulari


Dela 10% incl. până la 11%
0,5 %


'' 11'' '' '' '' 12''
1 ''


'' 12'' '' '' '' 13''
1,5 ''


'' 13'' '' '' '' 14''
2 ''


'' 14'' '' '' '' 15''
2,5 ''


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3 ''
0,5 %


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4 ''
1 ''


'' 18'' '' '' '' 20''
5 ''
1,5 ''


'' 20'' '' '' '' 22''
6 ''
2 ''


'' 22'' '' '' '' 25''
7 ''
2,5 ''


'' 25'' '' '' '' 30''
8 ''
3 ''


'' 30'' '' '' '' 35''
9 ''
3,5 ''


'' 35'' '' '' '' 40''
10 ''
4 ''


'' 40'' '' '' '' 45''
11 ''
4,5 ''


'' 45'' '' '' '' 50''
12 ''
5 ''


'' 50'' '' '' '' 60''
13 ''
6 ''


'' 60'' '' '' '' 70''
14 ''
7 ''


'' 70'' '' '' '' 80''
15 ''
8 ''


'' 80'' '' '' '' 90''
16 ''
9 ''


'' 90'' '' '' '' 100''
17 ''
10 "100" ' ' ' ' ' ' ' ' ' 120 18 ' 11 "120" ' ' ' ' ' ' ' ' 160 ' 19 ' 12 ' inch ' 160 ' "' ' ' ' ' ' ' 20 ' 200 ' 13 ' inch ' 200 '" ' ' "' 250 ' 21 ' ' 14 ' ' ' ' ' ' ' 250 ' ' ' ' ' 300 ' 22 ' 15 ' inch ' 300 '" ' ' "' 350 ' 23 ' 16" 350 "' ' ' ' ' ' ' ' 400 ' 24 ' 17" 400 "' ' ' ' ' ' ' ' 450 ' 25 ' 18" 450 "' ' ' ' ' ' ' ' 26 ' 500 ' 19 ' 500 ' up. ..
27 inch 20 inch for institutiunile State created with financial participation of the progressive, a quota will be set taking into account the share of the benefits in accordance with State law and special conventiunii of State and these instituţiuni. Joint-stock companies who give employees or officials with the benefits, by statute or by law at least 25 per cent of net benefit and the complementary tax professional will pay reduced by one quarter.

Chapter 5 salaries tax Article 43 net revenues derived from salaries, public and private lefuri, 141, gratificatii or from indemnities of any kind, participations in workers ' benefits and pensions, as officials and of lifelong smaller than 25,000 lei annually, are subject to a tax under the provisions below, where such income shall be levied periodically with time with day, week, month or year and character continuity. Tax: 4 per cent up to 4,000 lei monthly income times the respective annual, weekly, daily or hourly; 8 per cent for the difference of 4,000 lei a month. The tax hit all income derived from Romania mentioned by anyone ' would take out the civil list, as those taken from another country by any inhabitant of the country.

Article 44 the net income shall be determined by adding the number of regular retributiunii of any kind, guesthouses or rentelor for life, the amount of compensation or supplements in the nature and by subtracting the amounts spent with the performance of the service. Net income is taxable only if the sum of all taxable income exceeds ATS 750 lei monthly, or annual sum that weekly, daily or hourly, rotunjindu through the neglect of less than 10 lei up to 4,000 dela 750 lei monthly, or taxable income annually, 48,000 under 100 lei dela these figures up, and for taxable income counted per day or per hour through neglect.

Article 45 Are exempt from this tax foreign diplomatic agents and consular, diplomatic reciprocity. Invalids are exempted from such infirmity that gained in the war, and war widows and orphans pensions for which they receive in these qualities.

Article 46 taxable income is obtained after deduction of the net income: a 750 lei per month), how many times that amount annually, weekly, daily or hourly. If a taxpayer has more than one income, of the kind here, without having to compete in total limit above, lowering is done once, being forced to declare it to the withholding tax;

(b)) of the manual workers ' wages, working with day, hourly or piecework, everything they get over 20 days on a monthly basis;

c) payments up to 10% of gross income that is done by or on behalf of the taxpayer to guarantee pensions and contributions for insurance against accidents and life. Income limits laid down in this article and in articles 43, 44 and 46 can be modified via the law on budget, as soon as the course of Leu versus the value of gold will change by more than a third in relation to this enforcement gap from the time of the face.

Article 47 all institutions, the State, counties, municipalities, public establishments and public utility companies, merchants, and skilled craftsmen — Internet industriasii, anyone who pays or procure, amploiatilor, comisilor, employees, servants or others ' salaries or any other benefit in money or in kind, above, are required to withhold income tax on the amounts to pay. Taxes withheld will be shed at the fiscal requirements for what follows that where forfeiture was made in accordance with the instructions of the Ministry of finance published. The bloodshed is a State comprising all of the purported instructions and indicatiunile through the trough. For wages in other countries, those who receive them are obliged to make paying income tax directly to perceptions within one month.

Chapter 6 the tax on income from professions and other taxes ocupatiuni neimpuse in Article 48 are subject to a tax of 8 per cent of net revenue from the free professions, as well as any other non-taxable income to tax, from exploatatiuni, from ocupatiuni non-commercial partnership exercised habitually or accidentally, by chance or any other income. For such occasional income from business, the share of taxation shall be that provided for in the tax affairs of elementary school. Income from professions, literary works, scientific and didactic, are subject to a tax of 5 per cent.

Article 49 for the inhabitants of the country and for Romanian citizens, wherever they reside, would be taxable income shall include all gains made in the country or abroad above concerned; for foreigners living in another country, but those achieved in the country.

Article 50 the net income will be obtained after deduction of the amount of total revenue, expenses necessary to obtain income. For the free professions such expenditure shall be set at 1/3 of the total gross income, unless the taxpayer is going to prove that these expenses are higher this Trinity, in which case it will decrease its real costs.

Article 51 taxable income and taxation shall be determined: (a) Annual income), after the previous year and in part for each exercise, ocupaţiune times exploatatiune normally lucrative exercised;

b) to obtain each win occasionally.

Article 52

Finding revenue. the preceding paragraphs 1 and 2. of, and assessment of the tax is based on the declaratiunii what taxpayers are obliged to give annually or at the start of the exercise, according to these rules provided for under Title III. The statement must include the gross revenue realized in the year ended Dec. 31 from the previous every kind of profession or ocupaţiune, and costs of obtaining income. It can be supported with regular records kept. For income that began in the previous year, but lasted more than three months, the revenue will be calculated raportandu the time they lasted. If in the previous year lasted less than three months, they will be determined after assessing how does look below.
Comisiunile have the right to judge the sincerity of declaraţiunilor, taking into account the taxpayers and situaţiunea. Fixed fees of professionals as tokens of this being charged tax on salaries, not to impose.

Article 53 For occasional earnings provided for in article 4. 51, para. b, isolated from business, or accidental, which draws are not subject to another tax, those who realize they have are obliged to declare immediately a win, at the place where perception was achieved. The tax will be found under art. 95 and will be paid immediately. Those who pay these amounts are obliged to withhold and pay to the State the tax with the rules laid down in article 21. 47. Article 54 Any inhabitant of the country, major, except for women, or those who reside in the country of more than 6 months in a year, and who are not taxable, any kind of tax referred to in this law, except for the foreign Diplomatic Corps staff will pay a minimal tax of 10 lei per year shall be exempted of this tax minimally disabled unable to work in the task of public assistance and those who arrived at old age, with no means of living, rezervistii who took part in the campaign of the year 1877-1878 and war invalids from 1914-1919.

Chapter 7 progressive Tax on Income Tax Article 55 global progressive global income sits over the entire annual income of the taxpayer which is composed both of income subject to taxes, and from elementary ones exempted from those taxes, or those below set out in other countries.

Article 56 are subject to this tax individuals, namely: 1. For all their incomes in the country and abroad, every inhabitant of the country, whoever has his habitual residence in Romania for more than 6 months in a year, as Romanian citizens who living in another country. If foreigners residing in Romania are subjected to another country, a progressive income tax, similar to that of the face, they will keep asking until a deal with foreign States, as income taxed abroad not to be imposed in the country only for the difference between the English and the foreign tax.
2. Why are the income in the country, foreigners who have neither their domicile nor residence in Romania.

Taxable Income article 57 a person's global head of family includes: his personal income of spouse with whom she cohabits, too and the other members are minors whose family income at their disposal, as determined on the basis of these tax revenues to be paid by the higher proportion with his income who enters the composition of him. The proceeds of these members and wife arising from wages or from the exercise of a profession, trade industry appropriate times separately.

Article 58 are not subject to this tax: a) the King and Royal family members;

b) diplomatic personnel at foreign consular and latter condition has not had his residence in the country and have no other usual ocupatiuni here, but in any event under condiţiunea reciprocity.

Article 59 the tax place: a) to the place where the taxpayer has the main residence, or in the absence of the home;

b) from the place where he achieved the main income if 'n' has domicile nor residence in Romania;

c) at the place of the last home or residences or failing to Bucharest for Romanian citizens who have no home, no income, no residence in Romania.

Article 60 the income of the person who enters the composition of global income is calculated on the basis of the previous year, as well as follows: a) net revenues in order to ascertain what is the imposition of taxes in elementary, as they were determined for those taxes;

(b) Taxable Income) about retention or bloodshed, the incremental direct taxes otherwise as they are taxed on the previous year;

(c) Income the previous year) who have ceased to exist during that year, as those exempted from taxes, following the rules of elementary calculus to set taxes for revenue. Revenues from real estate taxes not listed in question fall within this elementary calculus, as were made in the previous year. For this purpose will be determined according to the rules laid down for those taxes, but with the elementary procedure laid down in title III, until they become taxable to them.

Article 61 the overall Income of general, reduced by: 1. Taxes on income additional elementary and who comprise the global;
2. Interest paid on unsecured debts or mortgage-backed securities, and they are not among the privileged cat are deducted according to the commandment to elementary charges;
3. the rentelor whose Annuities pay taxpayer is obligated under a title that is not made up of himself, such as those set up for him by the dotale times a institutiune or valuable consideration;
4. tested the previous year Deficits from agricultural enterprises, commercial or industrial, income up to global competition without necessarily being repurtate over the coming years;
5. The amounts of income for instituţiuni of culture and social welfare of the State, counties and municipalities, if they were not deducted from income taxes.

Article 62 for people who reside in another country, but also in Romania, at least 6 months in a year, one or more residences, or are domiciled here, but pull their incomes in the highest part of another country, and if the overall income cannot be set on another path, it will be set in relation to the value of the dwelling of such residences as follows : If the total amount of habitable Residences is: minimum taxable income in relation to rental value will be: up to 5,000 lei 4 times Dela. 5,001-10,000 "5". 10,001-20,000 "6". 20,001-40,000 "7" Across. 40,000 t. .. "8" Article 63 global Income is taxable in full, but if you achieve the amount of 10,000 lei per year. This limit can be modified via the law on the budget as soon as the course of Leu versus the value of gold will change by more than a third in relation to this difference from the time of implementation of this law. Portion of less than 1,000 neglect.

Article 64 global Income is subject to quotas below: global Income taxable in the intervals between the figures indicated below the income portion of less than 1,000 lei is neglect. Portions of up to 1,000 lei shall be rounded as well as follows and tax is calculated as shown in the last column LISTING the tax calculation of tax for global revenues contained in the ranges indicated in the first column in the intervals shall be rounded amounts in 10,000 1 1,000 1,000% in MDL 100 20,000 11/4% 250 every 1,000 lei imp. 30,000 lei increases by 15 11/2% 450 "1,000" ' ' ' ' ' ' 20 ' from ' Idem in 2,000 2,000 lei 40,000 13/4% 700 "1,000" ' ' ' ' ' ' ' ' 60,000 2 25% 1,200 1,000 "' ' ' ' ' ' ' ' ' ' ' ' 25, 100,000 3% 3,000" 2,000 "' ' ' ' ' ' ' ' 90s 200,000 41/2% 9,000 5,000" .it "300" Ditto from 5,000 in 5,000 lei 300,000 6% 18,000 .it 5,000 "" 450 "400,000 71/4% 29,000" 5,000 "' ' ' ' ' ' 500,000 550 81/2% 42,500 .it 5,000" "675" 600,000 91/2% 57,000 5,000 ".it" 725 "Ditto from 10,000 10,000 lei in 700,000 108/10% 72,100 .it 5,000" ' ' ' ' ' ' 800,000 755
11% 88,000 "10,000" ' ' ' ' ' ' ' ' 1,590 1,000,000 12% 120,000 "10,000" ' ' ' ' ' ' ' ' 1,600 Ditto from 20,000 20,000 1,500,000 14% in lei 210,000 .it 20,000 "' ' ' ' ' ' 3,600 2,000,000 15% 300,000 20,000" ' ' ' ' ' ' ' ' ' ' ' ' 3,600 3,000,000 16% 480,000 "50,000" ' ' ' ' ' ' 9,000 Ditto from 50,000 50,000 lei in 4,000,000 17% 680,000 "50,000" .it 6,000,000 18% 10,000 1,080,000 ".it" 50,000 "10,000" 8,000,000 19% 1,520,000 "' '" ' 50,000 ' ' ' ' ' ' ' 11,000 10,000,000 20% 2,000,000 "50,000" ' ' ' ' ' ' the 12,400 strolling 10,000,000 is subject to 36% , thus neglecting-is less than 1,000 portion.




The revenue taken in the country by the inhabitants of other countries for who cannot establish their global income, or even you can specify which individuals belong, except when they are taken by the limited-liability company from other countries, will be subject to those revenues, instead of the global income tax, with a supracota to the taxation of half of elementary, that the share of tax.

Article 65

Taxation is determined in accordance with these rules contained in title III on the basis of enrollment declaraţiunilor taxpayers, income taxes of contribuţiuni rely on incremental and all revenue from any findings.

Chapter 8 tax Scăzăminte Article 66 shall be granted to taxpayers from taxes recorded declines, as specified below: a) For familiar tasks;

b) for small incremental income subject to taxes;

c) For mortgage assignments. All of these subtractions are made only on the basis of declaraţiunilor annual charges, granting their cat is to take account of all income of the taxpayer, as circumstances in the field which lies. Taxpayers who are dispensaţi of the testimony for the purposes of tax on annual income globally according to art. 87, will make declaraţiuni to get these downfalls. For finding applies dispoziţiunile referred to in article 99. Frost operated over taxes will operate and incremental over the aditionalelor in question. All Frost is operating in lei; the result of the calculation in the money neglects.

Scazamintele article 67 shall be granted to the familiar tasks from global income tax as defined in the table below, and only in cases when the taxpayer is not taxable at this tax, taxes will be awarded. Shall be considered members of the family who is entitled to taxpayer: 1. His wife which convietueste with her husband, unless it has taxable income separately, according to art. 57, para. 2, more than half of global income taxation on the spouse's name.
2. The ascendants, descendants, adoptive children and recognized, in the age of less than 21 years of age on 1 January of the year for which it is required the decrease, or exceptional, and those over 21 years of age, which is an important fact to be borne by the taxpayer, the minor brothers and sister, but with a single condiţiune for all to be gypsies by the taxpayer and not have every taxable income particularly global more than a quarter of the overall income of the taxpayer.
Taxpayers will be presenting, along with birth certificates, attestations that are required by the instructions of the Ministry of finance published. If the taxpayer is not subject to tax on the income decline in overall for the task will operate as shown in the last column of the table below, from one of the taxes listed in elementary roles, after the election of the taxpayer. These declines are not operating to taxes on income. 53 and 54. Frost will be: number of members of the family who are granted reductions made from lowering income tax on this taxable income global when it is: if income taxable under the overall subsistence level e, markdowns and operated from incremental taxes accessories listed roles are: up to 15,000 lei Dela 16,000 lei up to 20,000 Dela 21,000 up to 40,000 lei Dela 41,000 up to 60,000 lei Dela 61,000 up to 100,000 lei Dela 101,000 up to 500,000 lei Dela up to 1,000,000 501,000 Lions 1-2 40% 30% 20% 10% 5%-10% 3-4 60% 40% 30% 20% 10% 5%-14% 5-7 70% 50% 40% 30% 20% 10% 5% 16% 8-10 80% 60% 50% 40% 30% 20% 10% 18% Over 10 90% 70% 60% 50% 40% 30% 20% 20% Article 68 For taxpayers whose income falls below the overall taxable will make reductions in taxes below specified in cases where income does not surpass the amounts below, namely: 1. If the total income of agricultural properties of a taxpayer cannot exceed 2,000 lei will drop 25 percent from taxes agricultural properties for categories 1-6 under article. 4, operated by the taxpayer himself.
2. Where the total net income of properties with belonging to a taxpayer cannot exceed 2,000 lei in municipalities with populations up to 10,000 inhabitants, in those with 3,000 10,001 till 5,000 50,000 inhabitants, in those with 50.001-250,000 inhabitants and 6,000 in the Lions with over 250,000 inhabitants, will decrease by 25% of the total tax building inhabited by the owner of a right holder in times of actual use in the case when he locueste in real estate.
3. Where the total net income of agricultural, industrial, commercial, professional, or from the usual ocupatiuni cannot exceed 3,000 lei, the tax will be reduced by 50% for the main object of the taxpayer ocupaţiune. The odds of the reductions provided for this article are added to those of the previous article, making a single discount. Total income limits under this article may not be over thee: does decline, they may be amended by the budget law, as soon as the course of Leu versus the value of gold will change by more than a third in relation to this difference from the time aplicarei this law.

Article 69 From incremental taxes on revenue real estate tax shall be deducted from the corresponding part of the elemental to the amount paid as interest to the mortgage debts or privileged who detract from buildings and damages arising in cases of hail and flooding in the event of total destruction, when the harvest was not assured. To operate these subtractions must bring proof of pregnancy mortgage payment times and privileged tax interest paid on movable in the previous year.
I will not claim payment of this tax for interest paid on mortgages made up by banks, credit instituţiuni, or those who do business loans and discount times which are exempt under article. 23, movable, no tax for mortgage debt rates by urban or rural land Loans, established on the basis of special law, which rates for loans with term dela 20 years upwards will be counted in full to these reductions.

Article 70 if they do decline in articles 67 and 68 of the same real estate taxes, from who is made and provided by art. 69, decline of the first two items are carried over to the party what remains after tax was dropped due to mortgage interest after provisions of the following article.

Chapter 9 additional Charges Article 71 shall be able to apply additional quotas in addition to some of the incremental taxes within the aci, on behalf of the counties, communes, chambers of Commerce and public institutiunilor indicated below. The tax applies to calculate the total taxable revenue, subject to each tax and after the collection, according to the share of each instituţiuni.

Article 72 Taxes besides who can also set up additional tax and the maximum quotas of what above mentioned can establish institutiunile are: 1. For districts: 5 percent under the tax on income of agricultural properties, 2 percent under the auspices of the income property, with 2 per cent in addition to the commercial and industrial revenues and 1 per cent in addition to the tax on income from professions and other taxes not subject to ocupatiuni.
2. For municipalities: 3 per cent under the tax on income of agricultural properties, 6 per cent in addition to the one with income properties and 3 per cent under the auspices of the industrial and commercial revenues and 3 percent under the tax on income from professions and other taxes not subject to ocupatiuni.
3. For the Chambers of Commerce and industry: 1 per cent tax on income in addition to commercial and industrial.
4. For public assistance and national culture: 3 per cent under the income tax imposed on securities with 15 and 12 per cent.
5. For agricultural and working Rooms, in case when they are going to set up, will be able to determine through laws of their establishment, in addition to Accessories for income taxes from agricultural properties, exercitari Professional salaries, times up to 0.5 per cent. The maximum depth of the figures above, those odds will be determined by the institution in accordance with the laws of their organic and financial administrations releases at the latest by the end of January of the year of the moon. They cannot change until the beginning of the year.
When a commercial or industrial enterprise is carried on in another commune or County than where the headquarters of the works and where it is placed, in accordance with article tax. 37, the revenue base of taxation what additional serva will be distributed on the joint IE: 30 per cent at the commune where the headquarters of the works, and 70 percent of the pursuit of the enterprise; and if this exercise is done in several municipalities, listing of 70 percent split on common, in relation to the importance of each exercitari. For institutiunile and creiate societies with progressive participation of counties or municipalities to additional benefits, taxes shall be determined after deduction of net profits to the benefit side of the counties or municipalities.

Article 73 the interest to be charged, pursuant to art. 144, as fines imposed after this law will shed entirely at State expense levying law.

Article 74 any kind of tithes or other additional taxes out of the front of a can be set up on the tax established by this Act or the income subject to tax, for the benefit of any instituţiuni.

Title III settlement revenues, Finding and collecting taxes Chapter 1 Method for determining tax revenues and establish regular Article 75, the Charges and the annual law enforcement shall be established such as follows:

1. real estate income to census after the rules laid down in titles I, cap. I and II, by comisiuni established in the manner prescribed in article 21. 80. The first period of the census, beginning 1 April 1923, and ends on December 31, 1927.
2. in order to establish revenue and who are required annually to elementary and taxes on the income, each year through comisiunile established in accordance with dispoziţiunilor below, on the basis of declaraţiunilor, the old charges and findings made by delegations at the preparatory.
3. For revenues found during the year when it begins or ceases to carry on a business or profession, or casual earnings, by revenue agents and in accordance with the second subparagraph of article dispoziţiunile. 95. Article 76 Comisiunile of the annual taxable income taxation who observe and determine charges in first court shall consist of: a) a delegate of the County Council or a delegate in the communes of urban Municipal Council institutiunilor times you them;

b) a delegate of the IRS;

c) a delegate of the taxpayers, who will be designated by drawing of lots carried out by the judge in question, and for the cities where are the courts by the President or the first President of the Court from a list of 20 contributors, stiutori book of the most competinti and condiţiunilor, knowledgeable local ai who are not civil servants. This list will be presented: a) to comisiunile who will work in urban municipalities financial administration along with the Mayor and with the President of the Tribunal, in cities where are the courts, or with the judge, and in other cases of double taxation from the income of the commercial and industrial chambers of Commerce and industry and their professional organizations recognized by law that an ample number of members for the formation of lists;

b) For comisiunile which will work in rural municipalities, by the financial administration along with the judge in question. Each Member shall appoint one alternate, appointed in the same manner, to replace in case of foreclosure work. Comisiunea will be helped by a Secretary who will be delegated by the Manager. Comisiunea works with at least 2 members under the chairmanship of a member designated by her, but not without a delegate revenue that has directive works. In case of divergence the taxation will be determined by the Panel of the Commission.

Article 77 the taxpayer or the tax through the officials referred to in art. 93, will be able to appeal against the decision imposing comisiunilor, within 20 days, or her pronunciation from the rock in case when the taxpayer was the absence of the judgment or the decision in case of postponing them, within 20 days of the decision made in the communication from the presence of form art. 98. in the case when he made reclamatiune about a general article. 84, the Appeal Commission communication flows from the presence of deciziunii provided by that article. Calls to be made and recorded in the financial administration or the perception of the city neresedinta comisiunea works, in accordance with the provisions of the following article.

Article 78 Comisiunile, who will judge these calls shall be composed of: a) the Prime Chairman or President of the Court if it has only one section, or a magistrate he delegate as Chairman;

b) a delegate of the IRS;

c) a delegate of the taxpayers, who will be designated by lot by the President of the Tribunal, from a list of 20 contributors, who are not civil servants. This list will be presented to the Tribunal in accordance with the provisions of art. 76. In addition to each delegate and alternate will be designated in the same manner, to replace in the event of foreclosure. Comisiunea will be helped by Secretaries, officials of financial administration delegates. Comisiunile call will be able to work with 2 members, but not without the President. Their decisions will decide by majority vote. In case of divergence, the appeal panel will judge the Commission.

Article 79 Deciziunile Commission of appeal remain definitive with regard to matters relating to the findings of fact, the ratings and feedback.

Article 80 Comisiunile assessment and taxation and the ringing of the census, provided for in articles 4 and 18, will be represented in the same way as the annual charges and call for finding real estate income.

Article 81 the grounds of appeal and which is based shall be submitted either by the application, either through the memoir, until the day fixed for judgement. Comisiunea is obliged to prosecute or presented after the memories, even in the absence of the party, when the tax does not require a period to get knowledge of them.

Article 82 of the annual tax Comisiunile, those, as those imposed on the implementation of the law will be convened and will work in the coming days to be determined by the instructions of the Ministry of finance, which will be published in the manner described in article 11. 100. The number comisiunilor and the constituencies who will work will be determined and published on the same path. In each district will operate at least a comisiune call in the town of residence, and if there will be more comisiuni, can operate in other municipalities.

Article 83 Comisiunile can be aided by expert accountants or another specialist in the manner which will be determined by the instructions. Members of the Commission to impose or, who are not civil servants, as well as experts will be submitted before work on the oath in front of the Commission. Meetings for global income charges are not public.

Article 84 Is institue Ministry of Finance Central a comisiune tax, in order to establish general rules concerning the findings, evaluations and assessments in determining taxable income, consisting of: a) a counselor of the High Court of Cassation, as President. He will be appointed by the first President of the Court;

b) a delegate of the Ministry of finance;

c) a delegate of the taxpayers, who will be designated as: agricultural income properties or from the farm, the farming unions for United property and House of improprietaririlor for the small, up to the official organization of agriculture; for owners of properties with urban, who are not civil servants or counselors, the communal Council of Bucharest until an official organization of urban property; for commercial, industrial, mining, and namely in part for each of these three categories of income, by the Chamber of Commerce in Bucharest until the Organization's official Union Chambers of Commerce; professional income or other income, by professional organizations recognized by law.

Comisiunea can take any specialist in informaţiuni dela. This comisiune will be notified by the Ministry of finance, either directly or as a result of a general nature made reclamaţiunilor for contributors to one of institutiunile or fences denoted below.
These reclamatiuni can be made: the Council for agricultural and municipal properties and those with; of the Chambers of Commerce for those from commercial exploitation, mining, industrial, and professional recollections of fences under laws for professional income or other income.
Reclamatiunile shall be submitted within 5 days who in terms of flow, the determination of categories, classification and evaluation of their per hectare, both displaying the minutes at City Hall, and in respect of other matters relating to the establishment of the revenue and charges, from the completion of work of the Commission by the treaties, in each township or suburb that of a township.
Their submission will be made to the financial administration, which shall submit them urgently in the Ministry of finance, together with the work. Deciziunile are given without calling. Interested parties may however submit memories by comisiunea, who is bound to take notice of the lease at its deciziunilor. These deciziuni shall be communicated to the applicant by party financial administration and published by the Official Gazette and through the instructions. Rules laid down by these deciziuni are required for comisiunile background in prosecuting cases, the charges are more and more determined by the comisiunile of taxation and in the judgment calls by the call.
Prosecution calls for charges against who were introduced to the Central reclamatiuni comisiunea will be suspended until the communication deciziunii that comisiuni. In the case when the Commission assessment of managerial decision change per hectare of agricultural properties, or grouping them into categories or classes deciziunii, dispoziţiunile applies to all land in the same category, even though it was appealed.

Article 85 within 20 days of the pronouncement of the dela deciziunii comisiunea call, and in the absence of the taxpayer to the judgment or the decision in case of deferment of her, from the communication of this deciziuni, made in the manner prescribed by art. 98, the taxpayer or financial administration can appeal against this deciziuni on grounds of excess of power, incompetence or an essential omission, breach of law.

Appeals are declared in financial administration. They judge the local courts if the taxable annual income which is the subject of the dispute from managerial decision the Commission cannot exceed 100,000 lei and the High Court of Cassation if this passes. Financial administration shall forward appeals, together with the relevant records, the Court or the High Court of Cassation. Courts of appeal shall fix the time limits for the trial court, and returned to the Administration together with the deciziunile folders data. Jurisprudentele set by the High Court of Cassation will be shared by the Ministry of finance through the published instructions.

Article 86 in the event of breakage of the deciziunii Commission, shall be sent before the same business comisiuni, which is required to restore the taxation in accordance with the decision of Cassation. If the appeals court judged it can replenish the taxation laws of their case after himself and sets the Fund Tribunal evoke the taxation that will be performed by the tax authorities. If the comisiunea call does not comply with deciziunii motoring, this second year, the appeal may be contested with the same term and under the same shapes as the dintaiu. In the same case, the Court of appeal shall judge them, evoking the Fund in the last instance.

Chapter 2 the means of finding Article 87 To facilitate findings of taxpayers are obliged to give declaraţiuni of taxation after differences below: i. Declaraţiuni in the census, income real estate, which are only at the beginning of periodului Census and special rules for who are referred to the head. I and II under Title II.
II. Declaraţiuni annual income, for any appropriate annual elementary and other taxes for revenue. The testimony will be made separately on an annual basis, both for global income, and income subject to taxes each elementary, apart from excepţiunile below. They will give you the perception which lies his domicile or principal residence of the taxpayer, namely a single global income and income determine annually what elementary, whose place stood imposing the same perceptions and of whose place stood imposing the other perceptions, in two copies.
If the taxpayer has income from a single elementary in the perception of the place declared to impose a global income is dispensed to make annual statement for income tax, being enough to mention on the annual statement of incremental taxation as ' other income, and if his income does not change from the way one year to another may not give a new annual statement and in this case it is assumed that the statement of the past both fully as there was no ' changed residence shown on that statement.
III. Declaraţiuni during the year. Taxpayers who are beginning in the pursuit of a business, profession, or farm income have accidentally; 58, are required to make the testimony at the perception that during the year before the start of the exercise, or within 10 days after the start of the time after realizing income, charges are to be laid down in accordance with article 4. 95. IV. The implementation of the law, the testimony will be made and will teach in accordance with managerial decision and instructions published by the Ministry of finance and by the Gazette newspapers.

Article 88 the testimony must include all necessary taxation indicatiunile, shown by official forms that will be drawn up by the Ministry of finance. They will be made on these forms.

Article 89 The general rule statement is made by the taxpayer.
For minors and forbidden by those administering them, for moral persons professing what they represent.
The head of the family does declaraţiune for wife and other income of the family members whose income falls within the income composition or global according to art. 57. rural Inhabitants, how large industrial establishments and workers with more than 50 workers can do their declaraţiunilor, with respect to income tax, and to collectively declines, according to the instructions that are given by the Ministry of finance. The testimony will be signed by the taxpayer, which represents legally or by their procuratorii/, in which case it will annex copy of power of attorney. If the declarant does not know or is unable to complete the Declaration, it will be able to make verbal and perceptual or the person making the Declaration will be signed by an official of the tax or in the administrative assistance of a witness stiutor, who will sign an servant alaturea. The teaching will give evidence to the arbitrator for the receipt with the number of the registration.

Article 90 of the annual give Testimony during the month of January until the end of this month. For major commercial and industrial enterprises, this period may be extended until the end of February, and stock companies until the approval of the balance sheet, but not later than by the end of April. Statements are not public documents. They cannot investigate than those entitled to lay charges or the taxpayer himself whenever his procuratorul. Civil servants, members of the comisiunilor and everyone will disclose any informaţiuni related to the work of taxation shall be liable to the penalties provided for in art. 305 of the penal code.

Article 91 when taxpayers are dispensaţi according to the testimony of the annual art. 87, charges shall be determined after matricule, or after the statement date for corporation tax. For taxpayers who, though forced, ' they gave me declaraţiuni, they shall be fixed in the rigid conditions of art. 96. Article 92 of the lease or tenancy Contracts submitted, even given the date of the brawl may be removed from the housing values driven evaluation of real estate in the following circumstances: (a) it establishes that) when these are economic contracts;

(b) the lease or rental) when it's not done in furtherance of an income, but the purpose of the charity donatiune times a relative or any other person, physical or moral. All probation may apply for proof of fraud, as well as for the establishment of those contained in the acts invoked by taxpayers.

Article 93 the preparatory of the Findings to make charges by revenue officials appointed for that purpose by the Ministry of finance. These officials will make the findings after the testimony after the matricule of taxpayers and records submitted and after any other acts, obeying them worldwide judgment comisiunilor. They will have the right to investigate on the spot in all regards finding revenue to ask anyone any informaţiuni in this regard, to claim submission for verification and records to ask taxpayers for explanations in writing or verbally, or ' call to that end in the place where they make the imposition, in the manner prescribed by art. 98. In this case the call will be made only by administrators or financial inspectors. Notices and communications made to the Revenue Agency concerning the overall income tax will be passed under closed envelope.

Chapter 3 the modification of charges, other charges during the year, charges ex officio Article 94 elementary Charges who are found annually and global income tax will not be able to modify than dela 1 January of each year in which the tax is fixed day for an entire year. Real estate income charges, which are determined on a period of five years will be changed floting dela 1 January each year, only in cases when a property is missing or was incurred, when the term of the exemption has expired or changed ' imposing rigid conditions laid down by law, or when, for whatever reason, a ' taxable income was imposed until then. Taxpayer s bound to mention these in the annual statements. Charges in these cases, to be determined by the annual comisiunile as with other charges.

Article 95 during the year will be able to make charges or declines in the following cases: (a) give an owner) when the forest towards cutting or when he himself or the operator begins or ceases the exploitation of a forest. For these cases will be given additional statements in the rigid conditions of art. 6 and 87. Taxation will be set at the proper income to the owner, if yes in another forest, and corresponding income for producers of the period of the current year in which the operation takes place and the rules laid down in chapter II. I and IV, under Title II as regards the valuation rules, but with the procedure below;

(b)) when you begin or cease a trade, industry or profession. To start the Declaration you have made in the rigid conditions of art. 38, and the imposition of will take place on the first day of the month in which takes place the fact. At termination, the decrease of tax will be made on the first day of the month following termination, if the Declaration was held during the month of termination, contrary to the month end from 1 follows declaratiunii.

c) when the taxpayer is in the circumstances provided for in paragraph 1. b. of article. 51. in all cases referred to in this article, charges shall be carried out by officials of the tax authorities, as referred to in art. 93. These charges will be communicated in accordance with article 4. 98. They are provisionally enforceable title and remain the definitive only if they are not contested within 30 days from the way of communication. Contestaţiunile taught at the perception of fiscal taxation and will judge comisiunile of taxation to come by means of the procedure laid down in article 21. comisiuni 98, these being competinte as regards these cases to judge on the previous year.

Article 96

The taxpayer liable for the lease declaratiunii, which he gave to the term, or if the statement the date it's inaccurate, incomplete or not Yes informaţiunile required, in the form of complimentary provided by art. 93, will be enforced ex officio, namely: a) comisiunea charges ex officio or following the findings of the IRS agents if they are of an earlier conclusion of comisiunilor works. Comisiunea will be able to apply a fine up to one fourth of the unreported income tax, after consideration, if you find bad faith. In cases when, though, he has not made the statement, the taxpayer shall not quote at comisiunea charges. He has the right to be present on the day fixed by the impression made in accordance with art. 100. In any event have the right of appeal within 20 days from the way of presentation or communication of taxation, the end from where '. Comisiunea may decide to call upon the fine;

b) If taxation not she couldn't make it through the comisiune, following the end of his works being, she will be able to make ex officio by the tax authorities as specified in article delegates. 93, but by the end of the year. In this case, the fine will be applied equal to half the tax. Taxation will be communicated in accordance with article 4. 98. It is enforceable and remains the definitive if no dispute within 30 days from the way of communication. Contestaţiunile is judged the rules laid down in the previous article. A fine shall be applied after the study. 111;

c) if it is noticed after evading tax, Dale end, enforcement will not prepare tax documents, but the irregularity, according to art. 105. In article 97, on the occasion of the opening sequence, the IRS agents are obliged to investigate the imposition of the deceased for the past 5 years, which from the implementation of this law. When it is established that the deceased taxpayer was omitted to be taxed on its succession year roles, or any of the five preceding years, necomplet was enforced by hiding a portion of income, it will proceed to the discovery and collection of taxes forgone in the succession, as these taxes as a task portion.
Taxation is made ex officio tax agents according to art. 95, on behalf of the estate. The tax will collect from the total succession, before any other creditors, heirs to allocate between them this task. They will have the right contestatiune within 30 days from the way of communicating what they will do, how, call dispoziţiunilor and according to art. 95, comisiunile being competinte in these cases to judge on the five-year period.

Chapter 4 the procedure in the courts of article 98 Taxpayers who have given annual or declaraţiuni who have made contestatiune before tax in accordance with article comisiunilor. 95 and 96 or call, will be summoned to be present before those courts. The summons will teach through their respective agents of perception, through the clerk of the commune or by judicial police officers with at least administrative times 5 days before the date of the presentation of the place of taxation, and whether the statement, opposition, appeal, or indicated their domiciles, the summons will teach at that home.
If the person quoted, i found it's handed out the summons, proof of delivery signed by it; and if you don't know the book, teaching will be noticed by placing a finger in stiutor witness assistance, which may not be in the service of the authority who performs the procedure.
In case of refusal, the summons will stick on the door of the House, dresandu a report in the assistance of a witness, in accordance with paragraph 1 above.
In case of absence of the taxpayer, the summons will teach a relative or servant, which locueste with him, evidence under making; in the absence of these persons and, in the event of refusal on signing the times their impossibility, the summons will stick on the door of the House, dresandu a report in this regard, the assistance of a witness, stiutor book, which may not be in the service of the authority who performs the procedure. As soon as the service will be organized for them by posting, subpoenas will be taught this way. In case when contestaţiunile or surrender personal stiutori and contributors may be fixed as soon as the trial period, the taxpayer may take the knowledge of the term under his own signature right on his request. All time limits laid down in this law, appeals, call communications, hits and subpoenas, means on days off.

Article 99 applications for withdrawal set out in Chapter VIII of title II and the incremental taxes, made by testimony, will be subject to comisiunilor of taxation and the frost will be established with the same procedure and jurisdicţiune as well as annual charges. Scazamintele will be operated in roles, annually, with annual taxes. The application of law to be determined by the instructions of the Ministry of finance, ways of finding and the operation of these downfalls.

Article 100 days of work comisiunilor will be published by the Finance Ministry on ways of advertising. Particularly the rural and town hall every perception, it will display the day before the names of taxpayers, who will make the imposition of the following day.

Article 101 of the Commission for imposing Decisions, the Commission and of the courts of appeal are given without opposition. Before the comisiunilor call and appeal instances taxpayers will be able to be assisted by lawyers. The tax will be device before those courts or appeal through a particular delegate, on the basis of the financial administration of the Ministry of finance. In the courts of appeal, the Parties shall not quote. The time limits laid down is displayed at the restaurant door with 10 days before the day of worldwide judgment. For what appeals judge of the High Court of Cassation deadlines shall be communicated to the financial administrations and is displayed at their premises, with at least 10 days before the trial.

Article 102 All procedure for determining taxes provided for in this law, it's not the subject of the stamp.

Chapter 5 the formation grades and to rely on Article 103 roles in who opt in revenues and contribuţiunile will be drawn up on the common and the suburbs in urban municipalities and communes, villages and hamlets in rural ones. The inclusion in them of revenue and taxes, as established and prefacerilor followed, under the law, is under the control of the bodies matched set. Income subject to taxes are passed on to rely on incremental rounded in dozens of Lions through the completion of the unimilor. Rely are not public documents. They will be kept under key and will not free copy on them than the taxpayer directly interested.

Article 104 Roles for contributiunilor forms of revenue agents after transcripts. All transcripts will be occupied from the past and into the respective roles-noui recapitulari same is under control. Roles are public documents. Certificates on their contents can be free, on-demand, interesatilor, on the stamp.

Chapter 6 Penalties Article 105 Any tax evading dela for which the law does not provide for another face sanction, shall be punished by a fine equal to the income tax indoitul withdrawn. In all cases when the taxpayer has to enforce contracts, or any other acts which, under the law, they were forced to attend and who would result from taxable income higher than those laid down, the fine will be equal to the difference in tax intreitul income. Real estate income charges will be amended on the basis of those acts, for what follows you periodului census, the procedure laid down in article 21. 94. All fines up provided for include tax have not been paid and shall be determined in the manner indicated below. Revenue for the determination of rights shall be subject to passing contraventiunilor 5 years counted on January 1, which follows the end from the year when the taxation was supposed to take place.

Article 106 for taxes under this law unto themselves about non-taxable income by borrowers, the fines provided for in art. both are made in the previous task, those borrowers ' incomes have withheld income tax and creditor, jointly and severally. If, however, when the tax is withheld and there was spilled within the debtor of income, the fine shall be applied only to the latter.

Particularly article 107 penalties for violators of the above dispoziţiunile art. 26, para. I and II, will be subject to fines of up to 25,000 5,000 lei, and in case of recidivism are liable and correctional punishment namely dela 6 months to a year.

Article 108 Merchants and industriasii who are not commercial registers will be subjected to a fine equal to the income tax. This fine does not apply to small artisans and small merchants. Those who will go in the books other than the actual figures, in order to not be able to ascertain the true taxable income, will be subjected to a fine equal to the income tax intreitul which will establish, in accordance with the law of the face.

Article 109 When traders or industriasii above referred to related records in the rule, but does not communicate, or decline to purchase helpful acts within the time limits fixed in the manner prescribed by art. 98, will suffer fines from 50 to 1,000 lei for each day of delay, unless it legitimizes the delay.

Article 110 People who have contractual relations with taxpayers and will refuse to give the informaţiunile required by the fisc, in relation to the imposition of the object of the contract, will be subjected to a fine of from 50-5,000 lei.

Article 111

Finding contraventiunilor set out in the law of the faces will be done through the conclusion of protocols drawn up by revenue agents. A copy of the report, approved by the Ministry or by the officials designated in the law or in regulation implementing instructions, it will notify the taxpayer in accordance with art. 98. Within 20 days of the notification date, the taxpayer dela can appeal against the minutes be approved, at the Court of the place where it was committed contraventiunea.
The call shall include, under penalty of nullity, the choice of domicile in the District of resort to the Tribunal. The grounds of appeal shall be filed either by the application, either through the memoir, with at least 3 days before the day fixed for judgement. The Tribunal, however, required to give a deposition may incuviinta the day worldwide judgment, in which case either party may require a period to get knowledge of them. Judgment will be done urgently and in particular, in accordance with these rules of general law. Decision the Tribunal is given without opposition. Within 20 days, or court pronouncement dela dela communication, if he gave in the absence of the caller, may appeal to the High Court of Cassation on grounds of violation of the law, the excess power, essential and omission incompetinta. Judgement of the Court de Cassation is given without opposition.

Article 112 in the case when sentencing is the correctional place under article. 107, report of finding approved copy is sent to the public prosecutor's Office to open public action.

Article 113 the Minister of finance may, if will find its way, given denuntatorilor and contraventiunile agents who found a premium equal to no more than the third part of the amount of fines and received final dela contravenienti.

Chapter 7 payment of taxes and Amounts receivable Article 114 scored in roles such as taxes or fines and final, according to dispoziţiunilor law, constituesc claims are enforceable in the benefit of the State, which cannot be reduced or abolished by court decision, and in any other manner than that provided for in this law. They are enforceable provisionally, even before final remains, as soon as they are detected by the comisiunile of taxation or in the manner prescribed by law, calls, contestaţiunile and enforcement appeals still disagreeing. Remains to be compensatiune or refund if it's reduced flow, or the difference if it's enlarged.

Article 115 the proceeds are made either of ' once upon a time, either annually, quarterly or monthly basis, with the following differences: the income tax shall be levied annually) minimal 10 lei referred to in art. 54, which became due on 1 January;

b) Is levied on a quarterly basis, becoming due on the first day of the months of January, April, July and October, all the taxes contained in the present law, except those set out in the following paragraphs;

(c)) shall be levied in accordance with the special dispoziţiunilor and the dates laid down in accordance with the law, all taxes for who the law collection about restraint and shedding direct;

(d)) shall be levied from the fines handed down according to this law and the tax provided for in art. 53, on the day when they become due. Such amounts shall be entered in the special roles.

Article 116 amounts in unpaid roles and data will be tracked up provided for under the special law, collecting and tracking public revenue, 15 days after charging them. dela They will produce încunoştiinţare on behalf of the State after an interest rate of 9 per cent annually, which is calculated monthly, which from the first day of the quarter following what exigibilitatii and after taxation, according to art. 114. In the calculation of interest on amounts of money shall be rounded up to be increasing a lion. Interest must be included in the roles and charged with tax respectively. Though tо year year closure are not paid, they shall be incorporated in the debris is part of that flow.

Article 117 Contestaţiunile against implinirei who shall be levied taxes about restraint and shedding, follows the path of reasoning provided by law for levying and tracking for contestatiuni to chases. The opposition can be made all year in who held collection, or if it was done in the last month from 30 days after receipt. Fines relating to them shall be levied in accordance with the provisions of article 7, however. 114 and 115 and with drivers, which are laid down penalties and debited with the same procedure as for other taxes.

Article 118 the Finance Ministry will set up books of contribuţiuni, which taxpayers will be forced to keep them. In these books will score contribuţiunile it has to be paid to each family, situaţiunea after the findings of the Commission and payments made on behalf of contributiunilor.

Title IV final and transitional Dispoziţiuni Article 119 All dispoziţiunile contained in the law before the coming into force on April 1, 1923, which from taxes debitandu in first year only 9 months.
Dela date of application of this law are repealed and remain all the laws, regulations and any other relative to dispoziţiuni direct contribuţiuni corresponding to those of the face and their accessories, such as those relating to the finding of these taxes, as well as the following: a) For all the Kingdom: law on the direct contributiunilor of 1 August 1921;

(b)) In the old Kingdom, laws relating to: property tax, income tax, including patents and patent the arrival of personal tax, 3% tax on wages, taxation of capital income tax on movable ha of vineyards and phylloxera and tax law on the heavy oil from 24 to 29 March 1887;

c) In Transylvania, Banat, Crisana and Maramures: service begins on Earth, both taxes on buildings, gain, of all classes, income tax, wealth, on the benefit of the required balance on publication tantieme, on interest and rent gains, on war, on earnings from lotteries, on the benefit of mining;

d) In Bessarabia, laws relating to income tax: land, buildings, and fix patent best;, income tax, on the benefit of those obliged to publish balance sheet and on the movable capital;

e) in Bukovina, the laws regarding Conductorless: Earth, both taxes on buildings gain on net income of those forced upon publication of the balance sheet, the income tax, on payments and tantieme, on taxes and on salaries;

f) throughout the country, all tithes and other additional taxes upon taxes set up additional prescribed, or their bases, both in the interests of the State and any other public instituţiuni out of military duties and the like;

g) for new territories remain abolished any other taxes corresponding to those above, whatever their name and would be of benefit to any instituţiuni would be set up.

Article 120 If after the first two years of the first census periods, due to the variatiunii Exchange, the income from agricultural land, necladite properties, or for buildings, housing values will decrease by one third of the value owed in the census, it will be able to get the measure through the budget law, as the first census period to shrink to no more than two years.
If it turns out with rent contracts in progress, with the date of the brawl, as an agricultural property e pre 1921 hired long, less than three-quarters of the value of the dwellings per hectare as established under article 14 hereof. 4 the tax established after housing value per hectare will be low for the years remaining on the contract period for the first census, in addition to tax what would determine after the price of the contract.
Drop procedure will be that provided for in art. 66 and 99. Buildings inhabited by their owners, valuation rules the first census will establish the Central referred to in article comisiunea. 84, taking the base housing real value generations from 1914.
For pre-stapanite properties on August 15, 1916 in old Kingdom and 1 August 1914 in other lands, this evaluation will not be able to pass the intreitul of that dwelling values, and whether those buildings are purchased after 1 January 1919, it will take, at least, the purchase price of the property, once a yield up to 5 per cent. For the first period of vacant land evaluation Census provided by art. 15, para. III, will be made as to the selling price of these Middle East land a half interest 2. per cent.

Article 121 shall be exempted in exceptional cases of temporary income tax with properties: 1. for 10 years when they become livable new buildings constructed since 1921 and completed until 1 January 1925.
2. Adausele to buildings in height or in area 1 April 1921 made dela and terminate until January 1, 1925, term of 10 years which from date when became habitable.
3. Land of the cities which were buildings and became vacant due to war on devastarilor for 10 years, which from the date of application of the law.
4. Buildings that become uninhabitable because of damage arising from the operations of war, on for 10 years they are restored and put into being liveable. The relief starts enforcement, and dela for buildings restored following dela January of the year following the date when the EC are brought into being liveable condition, but not later than 5 years from the presence of law enforcement.
5. Keep the relief granted by the law of Octomvrie 1921 for General Building Society of public servants, a 10-year term, from the implementation of the present law.

Article 122

For the first five years of implementation, which from the law on tax on income derived from movable renta expropriation as provided for by art. 22, para. IV, is reduced to 5 per cent.

Article 123 Amortismentul provided for in art. 31, point 6, instalatiunile for real estate and buildings constructed or installed on 1 January 1919 and which from 1 January 1925, who belong to industrial enterprises, will be stepped up to 10 per cent in the first 10 years dela implementation of law; and amortismentul of investitiunilor securities provided the same art, point 7, made in the same time frame, will be stepped up to 20 per cent in these 10 years.

Article 124 in establishing complementary tax provided for in art. 42 for industrial companies, joint-stock capital, which remained before the year 1916, will be counted for the first three years, which from the implementation of the law, three times bigger. The three-year period may be extended in rigid conditions laid down in art. precedent.

Article 125 in the first three years of implementation, which from the law on joint stock companies will be able to form the reserve without payment of tax on the revenues of the commercial and industrial, in addition to the reservations provided for in art. 32 to cover eventual differences course at foreign currency debts without their share to pass who will prescribe by regulation. If after three years the difference in exchange of the Leu is not indrepteaza, provision may be made by law to impose deadlines for budgetary noui and formation of these stocks again. At the expiry of the time limits granted in order to neintrebuintate reserves who have been made will be imposed.
Such provisions can be made and private traders and industriasii under the same conditions for claims that have been paid for in foreign currency, whose existence is proven with documents and records regularly held, if they have made in the balance sheet.

Article 126 and industriasii Traders are required to keep records in the form set out in the codes of Commerce in force in their respective territories from who registers resulting taxable income. This under the penalties provided for in art. 108 and 109.

Article 127 contribuţiuni Collection of old, after the old roles, will take up to 30 Septemvrie 1923, for previous exercises. What remains will be unearned at that date will sum up in a single figure, which will go into a special section of nouilor roles.

Article 128 remains exceptionally for the first year of application of this law, the current mode of collection of revenue from existing Church and school lands close.

Article 129 the Minister of finance is authorized to establish special comisiuni for resolving appeals from the past in Transylvania, Banat, Crisana and Maramures, Bucovina. These comisiuni will be composed in the manner described in article 11. 78, and will be able to work in nearby towns or in Bucharest, residence of the courts of appeal. In Boston, they will be chaired by members of the High Court of Cassation and justice, appointed by the first President. For judging such remedies shall apply dispoziţiunile existing laws in those lands with regard to the procedure.

Article 130 dispoziţiuni Any laws or regulations relating to the exemption of direct contribuţiuni and are not covered by this law are repealed and remain.
Shall be exempt from income tax and tax on movable income for life, which for annuities based State law serves them contained and donated their wealth in the State's charitable or cultural purpose. From the tax established by art. 22 regarding the titles of the austro-Hungarian army pension, owned by citizens of the United provinces and whose tenure in advance of 1 January 1918, is proven, it will drop the tax increase, which will turn out to have been paid on these securities in another country. This disposition shall take effect only in the case of reciprocity.

Article 131 From implementing the law, annual charges, both the elementary and the global income, it will carry out the Census of comisiunile provided for in art. 80, with the imposition of income real estate for taxpayers who have taxable income only where those charges are carried out or whose income can be find on the spot. If a taxpayer is found on the face, i will deliver the copy of the minutes under the proof of receipt, and if not, it will be communicated to the imposition in the manner prescribed by art. 20 and with the appeal after the provisions of the same article. Calls are going to judge the comisiunile of appeal provided for in art. 78. the decline in taxation and Contestaţiunile on the previous years will judge comisiunile of the year 1923.

Article 132 of the law For enforcement of dispoziţiunilor face will be drawn up and enact, through the care of the Ministry of finance, regulation covering all essential dispoziţiunile its application. These dispoziţiuni will have the force of law and so did not clear up the law whereas the contrary to dispoziţiunile them. They can't change than all about finals. Before the preparation of the regulation, the Ministry of Finance's instructions will be given for the application of this law, and who will be published through the Official Gazette, will have the power under the same conditions finals.
Sanctions that will prescribe by regulation and by the instructions up for failure to comply with dispoziţiunilor provided for, what they include, will be based in fines won't be able to pass the 500 lei.

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