Published in OFFICIAL MONITOR NO. 270 of 21 November 1995
The Romanian Parliament adopts this law + Article UNIC Approval Government Ordinance no. 26/1995 on dividend tax, issued pursuant to art. 1 lit. b) of Law no. 81/1995 on the empowerment of the Government to issue ordinances and published in the Official Gazette of Romania, Part I, no. 201 of 30 August 1995, with the following amendments: a) Article 12 shall be completed by a final paragraph, which shall read as follows: ... "Failure to keep the tax secret is punishable by law." b) Article 13 (10) shall read as follows: ... " Applications for revision on dividend tax and related late increases are subject to a stamp duty of 1% of the contested amount. The stamp duty cannot be less than 10,000 lei. Appeals are timed with half of the amount paid on review requests. Stamp duty is due regardless of whether another application for review or challenge with the same object, registered and previously resolved, has been charged. " This law was adopted by the Chamber of Deputies at the meeting of October 30, 1995, in compliance with the provisions of 74 74 para. (2) of the Romanian Constitution. CHAMBER OF DEPUTIES PRESIDENT ADRIAN NASTASE This law was adopted by the Senate at the meeting of October 31, 1995, in compliance with the provisions of art 74 74 para. (2) of the Romanian Constitution. p. SENATE PRESIDENT VALER SUIAN ---------------
