Law No. 87 Of 18 October 1994 To Combat Tax Evasion

Original Language Title:  LEGE nr. 87 din 18 octombrie 1994 pentru combaterea evaziunii fiscale

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Law No. 87 of 18 October 1994 (republished) for combating tax evasion *) published in PARLIAMENT ISSUING the OFFICIAL GAZETTE nr. 545 of July 29, 2003 ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ Note *) Republished pursuant to art. XII, title II of book II of the law nr. 161/2003 on certain measures to ensure transparency in the exercise of public dignities, and public functions in the business environment, the prevention and sanctioning of corruption, as published in the Official Gazette of Romania, part I, no. 279 of 21 April 2003, posing a new texts.

Law No. 87/1994 on combating tax evasion has been published in the Official Gazette of Romania, part I, no. 299 of 24 October 1994, and amended:-the Government Ordinance. 61/2002 concerning the collection, published in budgetary claims Official Gazette of Romania, part I, no. 644 of 30 august 2002, approved with amendments and completions by law No. 79/2003, published in the Official Gazette of Romania, part I, no. 193 of 26 March 2003;
-Law No. 161/2003, published in the Official Gazette of Romania, part I, no. 279 of 21 April 2003.

Chapter I General provisions Article 1 is evading tax evasion by any means from the imposition or the payment of taxes, fees, contributions and other amounts owed to the State budget, local budgets, State social insurance budget and special budget funds of individuals and legal entities, Romanian or foreign table of contents contributors named in the law.

Article 2 the making of permanent or temporary tasks, generating taxable income, may take place only on the basis of an authorization issued by the competent body, or another basis provided by law.

Article 3 the Taxpayers within 5 days of registration, to declare to the tax authorities on whose territory they have their headquarters, in connection with the data provided in subunits, subsidiaries, branches, warehouses, stores and any other place where it carries on activities producing income, banks and bank accounts in lei and in foreign currency regardless of where it operates, in the country or abroad.
Taxpayers also have the obligation to declare goods or supervisory body taxable values stored in places other than those referred to in paragraph 1. 1. The declaration referred to in paragraph 1 shall be the location of the subunits. 1 in the country, and the territorial tax body where they work.
Any change occurred in connection with the data provided for in this article shall be communicated to the competent fiscal authorities within 15 days from the date when it was held at the request of control bodies, banks are obliged to communicate the existence of accounts held by taxpayers.
Taxpayers who obtain income from trade or the provision of services to the public are required to display, at the places where the work is done, the operating licence and a registration certificate containing a unique registration code assigned.

Article 4 taxpayers are obliged to reveal income and expenditure incurred from activities, through the drawing up of registers or any other document provided for by law.
Taxpayers are required to use primary documents for the work done and the accounts are determined by law, purchased only from drives that were established by the legal norms in force, and to fill in the appropriate boxes, in full operations.

Article 5 the taxpayers are obliged to declare earnestly revenue, moveable and immovable property owned or obtained in connection with any legal title, as well as other values that generates tax bonds.
When the law does not provide for the obligation of submission of Declaration of tax, taxpayers are responsible for correct calculation of taxes and charges on which they have to pay to the budget, as stipulated by law.

Article 6 any natural or legal person who carries out income times hold property movable or immovable times self, subject to taxes and duties, are required to pay amounts due on time.

Breaking the rules of article 7 customs tax by declaring inaccurate, in any form, or by removing the values property of the customs clearance operations, for the purposes of customs duties or arts.33 reduction or other tax obligations shall be imposed according to law.

Article 8 the financial-fiscal Bodies within the Ministry of public finances and of the territorial units subordinate to, financial guard, and other persons authorized by law have the right to check taxpayers regarding the compliance of these laws for the Organization and conduct of the economic activities producing taxable income or the assets subject to taxes and fees.
Taxpayers are required to allow control and to make available to the supervisory bodies all accounting documents, records, and any other requested materials or items of value, for the purpose of knowing the reality of objects times taxable sources or pay tv.

Chapter II Offences and punishments Article 9 Constitutes infringement and is punishable by imprisonment from six months to three years or with fine's refusal to submit, control bodies authorized by law, the supporting documents and records of accounts, as well as material assets subject to taxes, fees and contributions from public funds, in order to establish budgetary obligations.

Article 10 Constitutes infringement and is punishable by imprisonment from 6 months to 5 years and the prohibition of certain rights or with fine neintocmirea, preparation of incomplete or improper performance of the primary documents of those times the acceptance documents for the purpose of preventing financial and accounting checks, if the Act had as consequence of diminishing income or taxable sources.
With the penalty provided for in paragraph 1. 1 shall be imposed and entry into service, in any manner, without the law, or the possession for the purposes of movement, without the law, financial and tax documents.

Article 11 shall constitute offences and are punishable by imprisonment from 2 to 8 years and the prohibition of certain rights following acts: a) evading the payment of tax liability by means of activities for which the law provides for the obligation of the registration or by exerting unauthorized activities, for the purpose of earning income;

b) evading in whole or in part from the payment of tax liabilities, in order to obtain income through non-taxable revenues, concealing the source object or the taxable or taxable income or decreasing as a result of fictionalized;

c) omission, in whole or in part, to highlight, in accounting or other legal documents, commercial operations or revenue times recording of operations or expenditure not in order not to pay tax, or to diminish the tax or contribution;

d) organisation and management accountability, altering or destroying accounting documents, memoranda of equipment charged times of fiscal cash registers or other means of data storage, in order to reduce taxable income or sources;

e) issue, distribution, purchase, completion of the fold with the acceptance of false tax documents science.

The attempt is punishable.

Article 12 shall constitute offences and are punishable by imprisonment from 3 to 10 years and the prohibition of certain rights following acts: a) evading the payment of tax under the social parties held in a company with limited liability, which is carried out for this purpose;

b) circumvention of the tax and financial control by declaring fictitious regarding a company headquarters, offices or at the offices of subunits of points, and to change them without fulfilling the conditions laid down in the regulations made for this purpose.

Chapter III Offences and penalties Article 13 shall constitute offences the following acts, if they are not committed in such circumstances that, according to the criminal law, constitute offenses: a), non-stipulated by law, by the taxpayers, income and goods subject to taxes, fees and contributions;

(b) incorrect calculation) taxes, fees and contributions, with the consequence of a reduction in the value of the claim of the State tax due;

c) failure by the contributors, at the request of the supervisory body, supporting documents and accounting relating to the manner in which tax obligations have been fulfilled;

d) refusal to submit financial-fiscal body material assets subject to taxes and levies, in order to establish the veracity of the Declaration of their registration and reality;

e nevărsarea, neretinerea) or according to the law, in due time, by taxable persons to whom such obligations incumbent upon payment of taxes, duties and contributions which is achieved through source stopaj;

f) failure of documents, statements and any other information in connection with the work carried out by the unit and charge taxpayers subunits, desired by the financial-fiscal bodies, with a view to knowing the reality of the accounts unit or subunit, and the use, under conditions other than those prescribed by law and special documents;

g) neaducerea to fruition, to the term, that the provisions of the Act of controlling financial bodies completed tax;

h) default. 3 of this law;

I) honour, unduly by banks or financial institutions, at which taxpayers have open availability accounts, securities issued by non-tax debt to the competent organs in pursuing enforcement of taxes, fees and contributions, including unpaid interest.

Offences referred to in paragraph 1. 1 shall be imposed with a fine from 500,000 lei to 30,000,000 lei to individuals, and with fine of 5,000,000 lei la 100,000,000 lei for legal entities.

Article 14 where, as a result of the Commission of a crime or offence, cannot determine, on the basis of today's taxpayer, taxes, fees and contributions, they will be determined by the supervisory body by estimate, using for this purpose any documents and information relating to the activity conducted and the period, including a comparison with similar cases and activities.

Article 15 Finding contraventions and penalties are carried out by the financial control bodies of the Ministry of Finance tax and subordinate territorial units, the financial guard and the other control bodies empowered by law.

Article 16 the provisions of this law relating to the offence shall be supplemented by the provisions of Ordinance No. 2/2001 on the legal regime of contraventions, approved with amendments and completions by law No. 180/2002, as amended.

Chapter IV final provisions article 17 of this law shall enter into force 30 days after its publication in the Official Gazette of Romania, part I.

Article 18 Any other provisions contrary to this law are hereby repealed.

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