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Law No. 42 Of 29 June 1993 Concerning Excise Duty On Imported Products And From The Country, As Well As Income Tax From Crude Oil From Domestic Production And Natural Gas

Original Language Title:  LEGE nr. 42 din 29 iunie 1993 privind accizele la produsele din import şi din ţara, precum şi impozitul la ţiţeiul din producţia internă şi gazele naturale

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LEGE No. 42 of June 29, 1993 *** on excise duties on imported products and from the country, as well as the tax on crude oil from domestic production and natural gas
ISSUER PARLIAMENT
Published in OFFICIAL GAZETTE NO. 286 of 11 December 1995



Note * *) Republicated pursuant to art. IV of Government Ordinance no. 22 22 of 11 August 1995 , published in the Official Gazette of Romania, Part I no. 190 190 of 21 August 1995, approved and amended by Law no. 100 100 of 16 November 1995 , published in the Official Gazette of Romania, Part no. 270 270 of 21 November 1995. Law no. 42 42 of 29 June 1993 was published in the Official Gazette of Romania, Part I, no. 144 144 of 1 July 1993 and has been amended by: -Government Decision no. 392 of 10 August 1993, published in the Official Gazette of Romania, Part I, no. 193 193 of 11 August 1993; - Government Decision no. 564 564 of 15 October 1993 , published in the Official Gazette of Romania, Part I, no. 249 249 of 19 October 1993; - Government Ordinance no. 5 5 of 14 January 1994 , published in the Official Gazette of Romania Part I, no. 19 of 25 January 1994, approved by Law no. 22 22 of 15 April 1994 , published in the Official Gazette of Romania, Part I, no. 102 102 of 21 April 1994; - Government Decision no. 39 39 of 8 February 1994 , published in the Official Gazette of Romania, Part I, no. 42 42 of 16 February 1994; - Law no. 22 22 of 15 April 1994 , published in the Official Gazette of Romania, Part I, no. 102 102 of 21 April 1994; - Government Decision no. 169 169 of 18 April 1994 , published in the Official Gazette of Romania, Part I, no. 107 107 of 27 April 1994; -Government Decision no. 776 of 11 November 1994, published in the Official Gazette of Romania, Part I, no. 322 322 of 18 November 1994; - Government Decision no. 2 2 of 6 January 1995 , published in the Official Gazette of Romania, Part I, no. 5 5 of 13 January 1995; - Government Ordinance no. 3 3 of 17 January 1995 , published in the Official Gazette of Romania, Part I, no. 16 of 26 January 1995, approved by Law no. 45 45 of 30 May 1995 , published in the Official Gazette of Romania, Part I, no. 109 109 of 1 June 1995. + Chapter 1 Excise duty + Section I Scope of application + Article 1 For products listed in Annex no. 1 under this law, economic agents-legal entities, family associations and authorized individuals-, who produce, import, sell such products, owe the state budget special consumption taxes, hereinafter referred to as excise. For the alcohol obtained in the system of provision services by processing the raw materials brought from import or from the country by natural or legal persons, the excise payer is the economic agent who performs the processing. + Article 2 Economic agents referred to in art. 1 1, which buy from individual producers produced by the nature of those set out in Annex no. 1 under this law, for marketing and/or processing, they are obliged to calculate and pour to the state budget the excise taxes related to the quantities bought. For wine, brandy and natural spirits delivered in a state to be paid by producers to economic operators, for the purposes of use as a raw material for obtaining other products set out in Annex no. 1, the calculation of excise duty is carried out only once only on products resulting from processing. For the same products provided in par. 2, originating from import and used as raw material, processors may request, on the basis of supporting documents, the refund of excise duty paid in customs. For alcohol it is due to excise duties whenever changes occur in the alcoholic strength. Excise duties shall be payable on all quantities of alcohol obtained in the system of supplies of services, from the processing of raw materials originating in the country or from import, whether they are marketed or put into manufacture for obtaining other products. + Article 3 Economic operators selling goods of the nature of those listed in Annex no. 1 to this law, introduced into the country by unregistered individuals as economic agents, including goods in new condition pawned by individuals, who have become the property of pawnshops, are obliged to detain and shed to the state budget excise duties established under this law. + Article 4 The products delivered to the state reserve and the mobilization reserve are exempt from the payment of excise duties while they have this regime. + Article 5 Products exported directly or through economic agents operating on a commission basis, as well as products imported under transit or temporary importation, as long as they are in this situation, are not subject to excise duty. Where economic operators carrying out export operations buy from domestic producers, for sale on export, the products listed in Annex no. 1 to this law, they may request, by the 20th of the month following the month in which the export was made, the territorial fiscal bodies, on the basis of supporting documents, the refund of excise duties on finished products exported. City cars, including rolled, with cylindrical engine capacity over 2,000 cmc, brought from import by foreign investors, constituted as a contribution in kind or purchased from their cash contribution to the share capital or to Its increase is not subject to excise duty. + Section II Calculation and tax base + Article 6 Excise duties shall be calculated, unless otherwise provided for by the law, by applying the percentage rates set out in Annex no. 1 to this Law on the tax base representing: a) for products from domestic production-the value of the goods delivered, excluding excise duties, namely the costs plus the profit of the economic agents producers and, respectively, the purchase prices negotiated between the parties in the case of economic agents who buy from individual producers produced for the purpose of marketing; -for the alcohol obtained in the system of services the price charged by the prestate unit, namely the costs plus the profit related to alcohol from its own production, marketed as such; b) for import products-the customs value established according to the law, plus the customs duties and other special taxes established, according to the law, on the import of certain categories of products; c) for goods introduced in the country by unregistered individuals as economic agents, but marketed by economic agents-the value due to the depositor for the goods sold; -for goods in new condition to be pawned by individuals and become the property of pawnshops-the value collected by the pawnshop at the sale of the respective goods, excluding excise duties. For cigarettes, the excise duty is calculated by applying the fixed/U.M. amounts set out in Annex no. 1 to this law on quantities produced or imported. + Section III Timing of excise duty + Article 7 The timing of the excise duty is: a) the date of delivery for the products from domestic production and, respectively, the date of performance of the alcohol reception formalities resulting from the processing, at the service provider; b) the date of the customs clearance formalities, for importers; c) the date of purchase, for the acquiring economic agents; d) the date of sale of the goods, for the products provided 6 lit. c). + Chapter 2 Tax on crude oil from domestic production and natural gas + Article 8 For crude oil from domestic production, methane gas, well gas, as well as for the mixture of natural gas from domestic production, authorized economic agents owe the state budget tax from the time of delivery. The tax due is calculated by applying the amounts set out in Annex no 2 to this law on the quantities delivered. + Chapter 3 Common and final provisions + Article 9 The obligation of calculation and payment to the state budget of excise duties and tax on crude oil from domestic production and natural gas returns to the payers provided in art. 1 1 and 8 of this law. + Article 10 The payment of excise duties and tax on crude oil from domestic production and natural gas shall be made monthly, until the 25th of the following month, on the basis of the settlement of taxation, by transfer, cheque or cash, to the territorial fiscal body or banks, and for import products, to the customs body, concurrently with the payment of customs duties. The Ministry of Finance may also establish other payment terms, depending on the volume of excise duties, the tax on crude oil from domestic production and natural gas and other specific situations of payers. + Article 11 The non-payment of excise duties or tax on crude oil from domestic production and natural gas, at the set deadlines, attracts the increase of the payment amount by 0.3% for each day of delay. The calculation of the delay increases shall be made from the working day immediately following the expiry of the payment period until the day of payment inclusive. In justified cases, the Ministry of Finance may approve the staggering, deferral of payment of excise duties and tax on crude oil from domestic production and natural gas, as the case may be, as well as staggered, deferral, reduction or exemption from payment of increases of late. + Article 12 Payers have the obligation to keep records of excise duties and tax on crude oil from domestic production and natural gas, according to the methodological norms of the Ministry of Finance. + Article 13 Excise or tax payers on domestic production oil and natural gas, as the case may be, are required to submit monthly, by the 25th of the following month, to the territorial fiscal body, the taxation statement, according to the model developed by Finance Ministry. + Article 14 The control over compliance with the provisions of this law is made by the specialized bodies of the Ministry of Finance and its territorial apparatus. + Article 15 The minus differences found in the verification of excise duties and tax on crude oil from domestic production and natural gas shall be paid within 7 days from the date of conclusion of the control act, together with the related delay increases, and those in addition shall be compensated with subsequent payments or returned, at the request of the payers, within the same period. Article 16 Acts issued by the authorized bodies and provided for in art. 14 of this Law constitutes enforceable securities. Banks will implement these securities without the acceptance of payers. + Article 17 It constitutes the following facts, if, according to the criminal law, they are not considered crimes: a) refusal to make available to the control bodies the calculation of excise duties or tax on crude oil from domestic production and natural gas, as the case may be, due to the state budget; b) non-compliance with the obligation to keep records on the calculation and payment of excise duties or tax on crude oil from domestic production and natural gas, as the case may be, due to the state budget; c) failure to submit within the deadline of taxation the excise tax or the tax on crude oil from domestic production and natural gas, as the case may be; d) non-compliance by the banking bodies with the provisions of 16 16 para. 2 2 of this law. The contraventions provided in lett. a), b) and c) are sanctioned with a fine of 100,000 lei to 300,000 lei. The contravention provided in lett. d) is sanctioned with a fine of 600,000 lei to 1,000,000 lei. + Article 18 In situations where non-registrations are found, as well as erroneous records of transactions subject to excise duties or tax on crude oil from domestic production and natural gas, which have as a consequence the reduction of these obligations to the budget state, the facts constitute crimes and are punishable according to the law. Particularly the sanction provided for in the preceding paragraph, payers are required to pay excise duties or tax on crude oil from domestic production and natural gas, as the case may be, established, including late increases, as well as an amount equal to the amount of tax liabilities due + Article 19 The finding of contraventions and the application of fines to this law shall be made by the specialized personnel of the Ministry of Finance and its territorial units, empowered for this purpose. + Article 20 The finding of contraventions and the application of fines, as well as the right to demand the forced execution of the contravention sanctions provided for in art. 17 is prescribed within 2 years. The limitation period for the establishment of excise duties or tax on crude oil from domestic production and natural gas and their right of enforcement is 5 years. + Article 21 If this law does not provide otherwise, the provisions of Law no. 32/1968 on the establishment and sanctioning of contraventions, except art. 25 25, 26 and 27. + Article 22 Appeals regarding the establishment and collection of excise duties or tax on crude oil from domestic production and natural gas, as the case may be, and late increases shall be submitted within 30 days from the date of notification of the payers and shall be resolved. by a decision motivated by the general direction of public finances and financial control of the county state or of the city of Bucharest, as the case may be, no later than 30 days after registration. Against the decision given can be made a complaint within 40 days to the Ministry of Finance, which, no later than 60 days after registration, is obliged to settle it. The solution is final and enforceable. The filing of the complaint does not suspend the obligation of payers on the transfer of amounts due to the state budget, according to this law + Article 23 Appeals regarding the establishment of excise duties, the tax on oil from domestic production and natural gas, as the case may be, and late increases are subject to a stamp duty of 2% of the contested amount. This amount cannot be less than 1,000 lei. Complaints are timed with half of the fee paid to the challenge. Stamp duty is due regardless of whether another challenge or complaint with the same object, registered and previously resolved, has been charged. In order to calculate the stamp duty, paying economic agents are obliged to specify in writing the amount of the contested amount. In case of full or partial admission of the appeal or complaint, the stamp duty shall be returned in proportion to the reduction of the contested amount. + Article 24 The Ministry of Finance will issue, within 30 days from the publication of the present law in the Official Gazette of Romania, methodological norms on settlement, calculation technique and formulary necessary, both for excise duties and for the tax on crude oil from domestic production and natural gas. + Article 25 Annexes no. 1 and 2 are an integral part of this law. + Article 26 The provisions of this Law shall apply from 1 July 1993 *). With the same date, the provisions on excise duties of the Government Decision no. 779/1991 ,, as amended, art. 3 of Government Decision no. 197/1993 on the establishment of retail prices for motor fuels and any other provisions to the contrary. ------------- Note *) See also the dates of entry into force of the amending normative acts. + Annex 1 LIST special consumption taxes (excise duties) on imported products and from the country No. crt. Product name or product group Cota-%-1.Alcohol *) 50 2.Tuica and natural spirits 50 3.Vinuri20 4.Spirits, including liqueurs and beverages obtained by distillation of cereals, 100 of which:-whisky; gin; rum and spirits of 5 wine-based drinks, 115 of which: -coniac150-champagne 115-sparkling wine and vermut45-sparkling wine 80 6.Beer, of which: 55-beer packed in metal boxes or in bottles under 0.5 l70 7.Coffee, including coffee with replaces80 8.Soluble coffee 80 9.Top quality cigarettes ECU/1.000 ECU/1,000 cigarettes 11.Tigarets of hellish quality 1 ECU/1.000 cigarettes-Tutun115 products 12.Confections of natural furs (except for those of rabbit, sheep, goat) 50 13.Mobilier sculpated50 14.Articles from the crystals50 15.Gold and platinum jewelry, exclusive verighete20 16.Benzina premium, regular and normal15 17.Benzina without plumbing 13,5 18.Motorina auto (fuel for diesel engines) 6 19.City tourism (including from import rolled) with engine cylinder capacity over 1.800 cmc50 20.Perfume products20 Video recording or reproduced, even incorporating a video signal receiver; combine audio40 22.Double radiocasetophone with magnetic tape playback or compact disc40 23.Camera video50 24.Omied ovens 25.Motorcycles, scooters and minisches30 26.Appeared photo20 27.Individual telephone terminal apparatus type "Cordless" 20 28.Apparatus telephone terminal type "Cordless" with automatic response built-in 30 29.Appeared for air conditioning, wall or window, forming a single corp20 Note * *) Exclusive ethyl alcohol of synthesis type M.S. and I.S. NOTE: -At positions 1 to 8 inclusive, the basis for the application of quotas for imported products shall also include the value of packaging. -For the calculation of excise duties from positions 9-11, the Ministry of Finance will make, from a fiscal point of view, the classification in the respective groups. -The excise duty laid down in headings 16 to 18 shall be calculated and shall be due only to motor fuels. -For the products provided for in positions 19 and 29, received by donation, the excise regime will be specified by the Ministry of Finance according to the conditions and criteria of classification established by the methodological norms. + Annex 2 LIST tax on crude oil from domestic production and natural gas No. crt. Product name or product group. M. Tax *)-lei/U. M. -1.Titei from the internatona2.000 production 2.Gas methane, well gas, as well as the mixture of natural gas from domestic production delivered to consumers finali1.000 m330.400 for the Autonomous Regia of Natural Gas "Romgaz" Medias 30.550 for the Regia Autonomous Oil "Petrom" Bucharest Note *) The tax shall be corrected by the Government, at the proposal of the Ministry of Finance, depending on the changes in the import and wholesale prices. ----------