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

Read the untranslated law here: https://www.global-regulation.com/law/romania/3070200/-lege-nr.-45-din-14-mai-1992-privind-stabilirea-nivelului-unor-taxe-n-sume-fixe-datorate-statului%252c-n-lei%252c-de-persoanele-fizice-i-juridice%252c-intro.html

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
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 published in PARLIAMENT ISSUING the OFFICIAL GAZETTE nr. 100 of 21 may, 1992 Article 1 Taxes established in lei in fixed amounts on services rendered or goods chargeable, payable to the State budget or local budgets, as appropriate, by the natural and legal persons are those listed in the appendices. 1-9 of this law.


Article 2 fees fixed amount referred to in point 2 of the annex. 2, annex. 3 and annex 4. 4 can be modified under the law by the local councils within which it conducts such activities, according to specific conditions.


Article 3 Charges over means of transport with mechanical traction and means of transportation on water, registered according to the law, is due and autonomous administrations, companies, and other businesses organize as legal entities and shall be calculated in accordance with the rules in force concerning the establishment of receipts and local taxes and fees.
Shall be exempt from payment of the fee provided for in the preceding paragraph public institutions financed from the State budget or local budgets, as appropriate, as well as economic agents of the State who like activity profile public transport inside the settlements.


Article 4 the provisions of this law shall enter into force on 1 May 1992.


Article 5 the Government will analyze the system of local taxes and fees in order to ensure the application of the principle of the autonomy of the administrative-territorial units and will submit to the Parliament a separate draft, together with the draft laws for the introduction of a new tax system into a unified structure.


Article 6 entry into force of the present law shall repeal the Government decision No. 257/91 amending the level of fees set out in fixed amounts, owed the State in lei by individuals and legal entities, and the introduction of fee payment on the mechanical wheel drive transportation owned by the autonomous administrations, companies and other economic entities to organize as legal entities, as well as any other provisions to the contrary.
Bucharest, 14 May 1992 No. 45.


Anexa 1

TAXE CONSULARE
 ──────────────────────────────────────────────────────────────────────────────
   Nr. The name of the Service Fee crt. -lei-─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ a. Fees for passports and visas, paid by the Ministry of Interior-General Directorate of passports and border police 1. The application fee for the issue of a passport or other docu-ment: border crossing-100 individually-collectively, each person 60 2. The fee for the issue or extension of a passport or other document for border crossing: individually-collectively-400 each person 200 b. travel visa Fees 1. The exit visa of foreigners come temporarily in Romania, which lost 200 2 travel document. Extension of temporary residence visa to foreigners 270 3. Granting of visa to foreigners whose stay exceeds the time limit laid down in the conventions on abolishing visas 320 Note: official Visas and temporary residence, the tourist, transit and double transit provided by check point for crossing the border will be charged at the level of visas granted by diplomatic missions and consular offices of Romania, plus emergency fee of 7.5 $ S.U.A.
   4. registration of the application for the granting of citizenship of the 750 5 novels. Registration application for waiver of Romanian citizenship 4,500 6. Registration application for clarification of Roman citizenship 200 c. Fees for services performed and documents issued by the Ministry of Foreign Affairs-consular Directorate 1. Legalization of the seal and signatures of judicial and extra-judicial acts issued by the Roman authorities, 200 2. Legalization of signatures and seals on certificates of origin of goods, commercial invoices and any documents required for exporting goods from Romania 120 3. Purchase of any judicial and extrajudicial documents, acts at the request of the diplomatic missions and consular posts, including some individuals 120 4. Registration for identifying persons 100 5. Registration for repatriation 200 6. Registration of the application for the granting of citizenship through repatriation 750 7 novels. The issue of an official passport 500 8. Other consular services or benefits Note: 200) are issued free of charge:-evidence regarding the granting of citizenship;
      -diplomatic passport;
      -online order retrieve applications relating to citizenship, formulated by former Romanian citizens before 22 December 1989, the Romanian citizenship were lost for various reasons, even if they have another citizenship and not establish domicile in Romania.
        The same exemption also benefit people who were raised Roman citizenship without their own or other reasons not attributable to them, as well as their descendants.
   b) services in lei, in the land, for services rendered to foreign nationals shall be carried out on the basis of lions from currency exchange fees for the official c) which were cancelled stamps is not returned consular.
   d) within 30 days after the entry into force of this law, the Government will present a bill on the regulation of consular fees.


Annex 2 LIST of annual fees on the means of transport with mechanical traction and means of water transport 1. Tax over vehicles with mechanical traction is determined depending on the cylinder capacity of the engine, each 500 cc or fraction of 500 cc, as follows:-Euro/year-─ ─ ─ ─ ─ ─ ─ ─ ─ ─-300 cars-buses, vans, including special trucks, including 900-750-600 special tractor-230-230 motorcycles, tricycles motor-bikes and mopeds 150 2. Charge on the means of transport on water shall be determined for each mode of transport in part, as follows:-30-skiff boats used for personal 30-boats used for transporting persons 60-boats used for purposes other motorboats 200-750-550 barges floating bridges-1,100 Annex 3 LIST of charges for the use of public places sales Charges for use of public places of sale shall be determined according to the instructions for use of the public , după cum urmează:
 ──────────────────────────────────────────────────────────────────────────────
   Nr. The use of the public-law/day-crt.
 ──────────────────────────────────────────────────────────────────────────────
   1. Sale of products: a) on the draft animals or from vehicles with a sharpshooter 10 b) of animal traction vehicles with two rifle 20 30 2 c) of the motor vehicle. To use: a), every mp plateaus 10 b) tables and stalls, each mp 10 c) meal, every mp 10 3. For livestock and poultry brought towards retail, every animal or bird: a) cattle, Buffalo, horses and pigs over 6 months 20 b) pigs up to 6 months, and sheep and goats 10 c) small animals and birds, with the exception of day-old chicks 10 4. For employment necessary for sale the products of exercising trades and other occupations approved by every mp 15 5. For employment necessary for sale second-hand objects and plateaus with transportation, empty of every mp 20 6. The entrance to the colony where it sold second-hand items 10 ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ for the use of public places, other than those referred to above, the following fees are charged per day: ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ No. The use of the public-law/SM-crt.
 ──────────────────────────────────────────────────────────────────────────────
   1. For the storage of different materials 5-10 2. For the sale of products or provision of services diverse 10-20 3. Manufacture products 5-10 ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ Annex 4 LIST of charges for the use of advertising, display and advertise

in public places, on panels provided by local government 1. Fees for advertising, display and advertise due, depending on the size of family associations and independent persons, or foreign, who are engaged in activities authorized on the basis of free enterprise:-/semester-─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ a) less than 1/2 mp 500 b) between 1/2 and 1 MQ 1,000 c) between 1 and 2 d 1,500 sqm) between 2 and 3 mp 3,500 s) between 3 and 5 f) over 10,000 sqm 5 mp for every 2,500 sqm or 2 split. Fees shall be increased by 150% in the case of individuals other than those referred to in paragraph 1, and in the case of legal persons, organized according to the law, or foreign.
   3. Required fees for companies installed at the place of execution of the business of the family associations and independent people, are the following:-Euro/year-─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ a) 1/2 square meters including 500 b) between 1/2 and unity of 1,000 square meters including c) between 1 and 2 square meters including 1,500 d) over 1,000 sqm 2 lei for each fraction 4. Advertising posters and tickets, each copy of unprinted 100 lei annex 5 fees for the examination of drivers of motor vehicles, issuing of driving licences ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ No. The name of the Service Fee crt. -lei-─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ a. charge for examination candidates who have graduated from a school of leaders of amateur motor vehicles;
       obtaining the driving licence) valid for motor vehicles of category b 100) valid driving licence for motor vehicles in categories A and B or grade B 200 B Fees for the examination of persons who have graduated from a school vehicle drivers: the driving licence) valid for motor vehicles of category b) of 600 motorists driving licence for vehicles of category B 1,000 c) obtaining valid driving licence for vehicles of categories of and B c. 1,200 Examination of persons who present a certificate of graduation; 111 para. 3 (a). c) of Decree No. 328/1966-not charged-─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ please note: 1. Charge a fee of 1,200 lei from individuals who submit the certificate of completion referred to in the preceding paragraph, if the request to be subjected to a new exam in order to obtain a valid driving licence for vehicles of categories C and e. the same fee shall be charged to and from persons referred to in art. 111 para. 9 of Decree No. 328/1966.
The provisions of this paragraph shall exempt graduates of schools or courses for drivers, organized by the Ministry of national defense or the Ministry of Internal Affairs, as well as graduates of schools of rulers of trams or trolleybuses.
For the examination of persons for whom it has been cancelled driver's license will be charged a fee of 2,000 lei lei respectively 1,000 if the driving licence of trams or trolleybuses.
2. Are exempt from payment of the fees laid down in this Annex: (a) physical disability) in order to obtain a valid driving licence for vehicles of category b, adapted their infirmity) accredited members of diplomatic missions in Romania, on the basis of reciprocity.
  


Annex 6 of the use FEES of public roads and for other services in ports and airports ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ No. The name of the Service Fee crt.
 ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ the applicable Charges for the use of Romanian airports aircraft civilian installations and air navigation services on the territory of Romania, as well as for technical assistance granted to these aircraft, passengers, baggage and transported aboard their mesageriilor 1. Landing fee of 6 euro/tonne weight of the aircraft 2. Levy lighting 2 lei per ton of weight of the aircraft 3. Stationary charge 0.50 lei ton weight of the aircraft 4. Passenger service charge 36 lei/person fee for crossing the bridges over the Danube in Giurgiu-Vadul Oii and Feteşti-Cernavodă ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ No. The way the vehicle toll crt. Vehicles belonging to natural and legal persons and foreign ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ 1. Motorcycle with a sidecar, including 10 2. Cars, including those of land 30 3. Minibuses, vans, motor vehicles up to 5 tonnes, 90 4. Buses and vehicles over 5 tonnes 180 5. Vehicles over 16 tonnes, including oversized, armored vehicles, farm machinery (tractors, combines, trailers, scrapers etc.) 300 6. Trailers of any type of motor vehicle, tractor 40 Annex 7 for the issue of certificates of any kind, other than those issued by courts and renamed ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ No. The name of the Service Fee crt. -lei-
 ──────────────────────────────────────────────────────────────────────────────
    1. The issue for individuals, legal persons and individuals who, in the exercise of their profession, atributiei or organizations have the right to declare certain fact situations, certificates, processing and any other acts by which it certifies a fact or situation, with the exception of those acts for which it pays another stamp duty greater than 10 2. Issuing certificates of agricultural producers 40 3. Certification of signatures by the town councils and commissioning date of the brawl 10 4. Issue certificates of ownership of animals, livestock:-for large animals (horses, horned cattle, etc. over two years for large animals 20-under 2 years 10-for pigs over 6 months for all other 10-animals 10 5. Certification (transcript) of animal ownership, the property:-tickets for oxen, buffaloes and bulls over 2 years 120-for cows and buffaloes over 2 years 100-to 120-over 2 years for donkeys, catiri 80-for oxen, cows, buffaloes, horses, catiri under 2 years-50 for calves milk 40-for sheep, Rams and goats, 10 6. Release to citizens, upon request of the medico-legal certificates, except those that are found through death, not charged 40 7. Releasing documents that have the right to purchase grain for his own household, 10 8. Recording, rectification and reconstitution of the application of the civil status acts, the issue of duplicates, civil status certificates of certification and registration of change of name or surname:-registration of civil status acts 20-change of name registration or first 400-restoring or rectification of civil status acts 20-issue of duplicate certificates, certification of civil status 20 9. Claims made by individuals, addressed to any State to challenge the fixed fines or require the reduction or cancellation of their 10 10. The registration of motor vehicles and trailers and changing technical characteristics and use thereof:-motorcycles and trailers with maximum authorized total mass of up to 750 kg including 1,000-vehicles, except motorcycles with maximum authorized total mass of up to 3,500 kg, and the maximum total weight of a trailer is authorized between

         750 kg and 3,500 kg including 2,000-vehicles with trailers with maximum authorized total mass of more than 3,500 kg 4,000 11. Provisional authorization and the authorization of 200 samples for Annex 8 fees for the issue or redemption of identity documents, for issuing hunting licences and fishing ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ No. The name of the Service Fee crt. -lei-
 ──────────────────────────────────────────────────────────────────────────────
    1. Identity documents:-the release or exchange of identity cards for citizens of Romans and identity for Carnets foreign citizens and stateless persons 10-target identity card and identity card for foreigners due to the change of domicile, as well as floating 10-Visa Visa annual licences of foreign citizens and stateless persons-160 the issue of a new identity card instead of the lost or stolen as well as exchanging damaged identity card 100-a new checkbook ID cards to foreign nationals and stateless persons, instead of the lost, stolen or damaged 240 2. Lodgement individuals to identify 10 3 persons. The issue of hunting permits 60 4. The issue of fishing permits 30 Annex 9 FEES for issuing authorizations of any kind and their annual visa ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ No. The name of the Service Fee crt. -lei-─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ a. operating Permits for activities and target their annual 1. For artisans and any porters 200 2. For boilers manufactured brands 300 3. For free-professional 600 4. For mills, oil presses and darace 1,000 5. For the authorization right to execute projects in private sector 1,000 6. For other unforeseen activities above 2,000 b. sanitary Permits issued to private individuals-400------