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Law No. 45 Of 14 May 1992 Concerning Certain Reallocations In Fixed Amounts Taxes Owed To The State, In Lei Of Individuals And Businesses, The Introduction Of The Tax On The Means Of Transport

Original Language Title:  LEGE nr. 45 din 14 mai 1992 privind stabilirea nivelului unor taxe în sume fixe datorate statului, în lei, de persoanele fizice şi juridice, introducerea taxei asupra mijloacelor de transport

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LEGE no. 45 45 of 14 May 1992 on the establishment of the level of taxes in fixed amounts due to the state, in lei, by natural and legal persons,
ISSUER PARLIAMENT
Published in OFFICIAL MONITOR no. 100 100 of 21 May 1992



+ Article 1 Taxes in lei set in fixed amounts on types of services rendered or on taxable goods, due to the state budget or local budgets, as the case may be, by natural and legal persons are those provided in Annexes no. 1 1-9 to the present law. + Article 2 Fixed amount charges referred to in item 2 2 of Annex no. 2 2, Annex no. 3 3 and Annex no. 4 may be modified, according to the law, by local councils within which such activities are carried out, depending on the specific local conditions. + Article 3 Taxes on means of transport with mechanical traction and means of transport on water, registered according to the law, are also due to autonomous regions, companies, as well as other economic agents organized as persons legal and is calculated in accordance with the rules in force on the establishment and receipts of local taxes and fees. It is exempted from the payment of the tax provided in the previous paragraph public institutions financed from the state budget or local budgets, as the case may be, as well as state economic agents who have as their activity interior of localities. + Article 4 The provisions of this Law shall enter into force on 1 May 1992. + Article 5 The Romanian Government will analyze the system of local taxes and fees, in order to ensure the application of the principle of autonomy of administrative-territorial units and will present to the Parliament a distinct project, together with the the introduction of a new tax system, in a unified structure. + Article 6 On the date of entry into force of this Law, the Government Decision no. 257/1991 on the modification of the level of taxes established in fixed amounts, due to the state in lei by natural and legal persons, and the introduction of the payment of the tax on the means of transport with mechanical traction held by the commercial and other economic agents organized as legal persons, as well as any other provisions to the contrary. Bucharest, May 14, 1992 No. 45. + Annex 1 CONSULAR FEES ------------------------------------------------------------------------------ No. Service name Tax crt. -lei- ------------------------------------------------------------------------------ A. Fees for passports and visas, levied by Ministry of Interior-General Directorate of Passports and the border police 1. Application fee for issuing a passport or other docu- Border crossing line: --individual 100 -collectively, by each person 60 2. Fee for issuing or extending a passport or other Border crossing document: --individual 400 -collectively, by each person 200 B. Fees for travel visas 1. The exit visa of foreign citizens temporarily coming to Romania, who lost their travel document 200 2. Extension of temporary residence visa of foreign citizens 270 3. Visa grant to foreign nationals whose stay exceeds the deadline set out in the conventions for the abolition of visas 320 NOTE: Official visas and temporary stay, tourist, transit and double transit granted by the checkpoints for the passage the border is charged at the level of visas granted by missions diplomatic and consular offices of Romania, plus Emergency fee of $7.5 U.S. 4. Registration of the application for granting Romanian citizenship 750 5. Registration of the request for waiver of Romanian citizenship 6. Registration of the application for clarification of Romanian citizenship 200 C. Charges for services rendered and documents issued by Ministry of Foreign Affairs-Consular Directorate 1 1. Legalization of the seal and signatures on the judicial documents and extrajudicial issued by the Romanian authorities 200 2. Legalization of signatures and seals on certificates of origin of goods, commercial invoices and any documents required to export goods from Romania 120 3. Prosecution of any judicial and extrajudicial documents, upon request diplomatic missions and foreign consular offices, including private individuals 120 4. Registration of the application for identification of persons 100 5. Registration of repatriation request 200 6. Registration of the application for granting Romanian citizenship by repatriation effect 750 7. Release of an official passport 500 8. Other services or consular benefits 200 NOTE: a) It shall be issued free of charge: -proof of granting of Romanian citizenship; -diplomatic passport; -applications for redobination of citizenship, formulated by former citizens Romanians who, before December 22, 1989, lost their Romanian citizenship for various reasons, even if they have other citizenship and do not establish residence in Romania. The same exemption also benefits people who have been raised Romanian citizenship without their will or for other reasons not attributable to them, as well as their descendants. b) Payment of services in lei in the country for services rendered to citizens foreigners are made on the basis of the lions from the official currency exchange c) The fees for which the consular stamps have been cancelled shall not be returned. d) Within 30 days from the entry into force of this Law, The Romanian Government will present a draft law on regulation consular fees. + Annex 2 LIST annual fees on means of transport with Mechanical traction and means of transport on water 1. The tax on means of transport with mechanical traction shall be determine according to the engine's cylindrical capacity, the each 500 cmc or fraction of 500 cmc, as follows: -lei/year- ---------- --cars 300 -buses, minibuses, including special 900 -trucks, including special 750 --tractors 600 -motorcycles 230 -tricycles 230 -motor bikes and mopeds 150 2. The fee on the means of transport on the water shall be determined means of transport in part, as follows: --montheters 30 -boats used for personal use 30 -boats used for people transport 60 -boats used for other purposes 200 -motor boats 750 -floating bridges 550 --salupe 1,100 + Annex 3 LIST fees for the use of public places of sale Fees for the use of public places of sale shall be established in function of the use of the public place, as follows: ------------------------------------------------------------------------------ No. How to use the public place-lei/day- crt. ------------------------------------------------------------------------------ 1. For the sale of products: a) from animals of burden or from vehicles with a shooter 10 b) of vehicles with animal traction with two shooters 20 c) of motor vehicles 30 2. For use: a) plateaus, of each sqm 10 b) meals and stalls, of each sqm 10 c) Meals covered, of each sqm 10 3. For animals and birds brought for sale, by each animal or Bird: a) bovine, bubaline, equine and pigs over 6 months 20 b) pigs up to 6 months, sheep and goats 10 c) small animals and birds, except for a day 10 4. To fill the necessary places to sell the resulting products from the exercise of authorized trades and other occupations, of each sqm 15 5. To fill the places necessary for the sale of the occasion objects and the occupation of plateaus with empty means of transport of each sqm 20 6. Entry into the tiers where objects of occasion are sold 10 ------------------------------------------------------------------------------ For the use of public places other than those mentioned above, the following fees are charged, per day: ------------------------------------------------------------------------------ No. How to use the public place-lei/sqm- crt. ------------------------------------------------------------------------------ 1. For the storage of various materials 5-10 2. For the sale of products or services of various services 10-20 3. For the manufacture of products 5-10 ------------------------------------------------------------------------------ + Annex 4 LIST fees for the use of advertising, display and advertising in public places, on panels provided by the local government 1. Charges for advertising, display and advertising due, depending on size, family associations and independent persons, novels or foreign, carrying out authorized activities on the basis of free initiative: -lei/semester- ---------------- a) under 1/2 sqm 500 b) between 1/2 and 1 sqm 1.000 c) between 1 and 2 sqm 1,500 d) between 2 and 3 sqm 3,500 e) between 3 and 5 sqm 10,000 f) over 5 sqm 2,500 lei for each sqm or fraction 2. Fees shall be increased by 150% in the case of individuals other than those provided in section 1, and in the case of legal entities, organized according to law, novels or foreign. 3. The fees provided for the companies installed at the place of operation by family associations and independent persons, are as follows: -lei/year- ------------- a) up to 1/2 sqm including 500 b) between 1/2 sqm and 1mp including 1.000 c) between 1 and 2 sqm including 1,500 d) over 2 sqm 1.000 lei for each fraction 4. Unprinted advertising posters and tickets, of each copy 100 lei + Annex 5 TAXES for the examination of drivers, issue of driving licences ------------------------------------------------------------------------------ No. Service name Tax crt. --lei- ------------------------------------------------------------------------------ A. Tax for the examination of candidates who have a school of amateur motor vehicle drivers; a) obtaining the valid driver's license for motor vehicles of category A 100 b) obtaining the valid driver's license for motor vehicles of categories A and B or only of category B 200 B. Fees for examining persons who have graduated from a school of drivers of motor vehicles: a) obtaining the valid driver's license for motor vehicles of category A 600 b) obtaining the valid driver's license for motor vehicles of category B 1.000 c) obtaining the valid driver's license for motor vehicles of categories A and B 1,200 C. Examination of persons presenting the certificate of graduation provided in art. 111 111 para. 3 lit. c) of Decree no. 328/1966 328/1966-do not charge- ------------------------------------------------------------------------------ NOTE: 1. A fee of 1,200 lei is charged from persons who present the certificate of graduation provided in the previous paragraph, if they request to be subjected to a new examination in order to obtain the driving license valid for motor vehicles of categories C and E. The same fee is also charged from the persons referred to in art. 111 111 para. 9 9 of Decree 328/1966. From the provisions of this paragraph, graduates of schools or courses of drivers organized by the Ministry of National Defence or the Ministry of Interior, as well as graduates of schools of tram or trolleybus drivers, shall be exempted. For the examination of the persons to whom the driving license was cancelled, a fee of 2,000 lei and 1,000 lei is charged, in the case of the driving license of trams or trolleybuses. 2. They shall be exempt from the fees provided for in this Annex a) physically handicapped persons, in order to obtain the valid driving license for vehicles of category A, adapted to their infirmities b) members of diplomatic missions accredited in Romania, on the basis of reciprocity. + Annex 6 TAXES on the use of public roads and other services in ports and airports ------------------------------------------------------------------------------ No. Service name Tax crt. ------------------------------------------------------------------------------ Fees applicable to Romanian aircraft for airport use civil, air navigation facilities and services on the the territory of Romania, as well as for the technical assistance aircraft, travellers, baggage and messengers carried on board 1. Landing fee 6 lei/ton of weight of the aircraft 2. Lighting fee 2 lei/ton of weight of the aircraft 3. Parking fee 0,50 lei ton of Aircraft weight 4. Travel service fee 36 lei/person TAXES for the crossing of bridges over the Danube from Giurgiu-Vadul Oii and Fetesti-Cernavoda ------------------------------------------------------------------------------ No. Vehicle type Passing fee crt. Motor vehicles Pers. physical and legal novels and foreign ------------------------------------------------------------------------------ 1. Motorcycles, including those with atas 10 2. Cars, including those of land 30 3. Microbuses, vans, vehicles up to 5 tonnes, tractors 90 4. Buses and motor vehicles over 5 tons 180 5. Motor vehicles over 16 tonnes, trucks, agabarithics, including agricultural machinery (tractors with trailers, combine, screars, etc.) 300 6. Remorers of any type, towed by motor vehicles 40 + Annex 7 TAXES for issuing certificates of any kind, other than those issued by courts and notaries ------------------------------------------------------------------------------ No. Service name Tax crt. -lei- ------------------------------------------------------------------------------ 1. Release for individuals, by legal entities and physical which, in the exercise of the attribution or profession They are entitled to certify certain situations in fact, of certificates, certificates and any other acts by which attests to a fact or situation, except those acts for which another stamp duty is paid more than 10 2. Release of certificates of agricultural producers 40 3. Certification by the mayors of signatures and the giving of Certa 10 4. Release of property certificates on animals, per head of animal: -for large animals (horses, corned cattle, etc. over 2 years 20 -for large animals under 2 years 10 -for pigs over 6 months 10 --for all other animals 10 5. Certification (transcript) property transmission on animals, in property tickets: -for oxen, buffalo and bulls over 2 years 120 -for cows and buffaloes over 2 years 100 -for horses over 2 years 120 -for donkeys, velvets 80 -for oxen, cows, buffaloes, horses, velvets under 2 years 50 --for milk calves 40 --for sheep, rams and goats 10 6. Release to citizens, upon request, of certificates forensic, except for those by which it is found death, which does not charge 40 7. Release of acts entitled to the purchase of Cereals for their own household 10 8. Registration, rectification and reconstitution upon request of civil status documents, the release of duplicates, ascertaining certificates of civil status and registration name or surname change: -registration of civil status documents 20 -registration of name change or surname 400 -reconstitution or rectification of civil status documents 20 -release of duplicates, certificates of findings of civil status 20 9. Applications made by individuals, addressed to any state bodies, challenging fixed fines or calls for their reduction or cancellation 10 10. Registration of motor vehicles and trailers and change their technical and use characteristics: --motorcycles and trailers with maximum permissible total mass up to 750 kg including 1,000 --motor vehicles with the exception of motorcycles with a total mass maximum authorised up to and including 3,500 kg, and trailers with a maximum permissible total mass between 750 750 kg and 3,500 kg including 2,000 --motor vehicles with maximum permissible total mass trailers more than 3,500 kg 4,000 11. Provisional authorization for circulation and authorization of circulation for samples 200 + Annex 8 TAXES for the release or exchange of acts of indentity, for the issuing of wine and fishing permits ------------------------------------------------------------------------------ No. Service name Tax crt. -lei- ------------------------------------------------------------------------------ 1. Indentity acts: -release or exchange of identity cards for Romanian citizens and identity cards for foreign nationals and persons without citizenship 10 -visa of the identity card and the card identity for foreign nationals as a result of changes of domicile, as well as floating visa 10 -annual visa of citizens ' identity cards foreigners and persons without citizenship 160 -issue of a new identity card instead of the lost or stolen, as well as the exchange of the bulletin damaged identity 100 -issuing a new identity card to citizens foreigners and persons without citizenship, instead of the lost, stolen or damaged 240 2. Registration of requests of individuals for identification of persons 10 3. Release of wine permits 60 4. Release of fishing permits 30 + Annex 9 TAXES for the issuance of authorisations of any kind and their annual visa ------------------------------------------------------------------------------ No. Service name Tax crt. -lei- ------------------------------------------------------------------------------ A. Operating authorisations for activities gainful and their annual visa 1. For craftsmen and carausi 200 2. For manufacturing boilers rachiu 300 3. For Liberian-professionals 600 4. For mills, oil presses and darace 1,000 5. For authorizations giving the right to execute projects in private sector 1.000 6. For other unforeseen activities above 2,000 B. Sanitary authorisations issued to persons Private 400 ---------