LAW No. 101 of 16 November 1995 approving Ordinance No. 26/1995 concerning the tax on dividend ISSUER published in PARLIAMENT OFFICIAL GAZETTE NR. 270 of 21 November 1995, the Romanian Parliament adopts this law.
The sole article approving Ordinance No. 26/1995 concerning the tax on dividends, issued pursuant to art. and (b). b) of law No. 81/1995 on empowering the Government to issue decrees and published in the Official Gazette of Romania, part I, no. 201 of 30 august 1995, with the following modifications: a) Article 12 shall be completed with a final paragraph, which shall read as follows: "failure to comply with the obligation of tax secrecy is punishable according to the law."
b article 10) shall read as follows: "requests for review with respect to the tax on the dividends and the related delay increases are subject to a stamp duty of 1% of the amount contested. Stamp duty may not be less than 10,000 lei. Appeals is the river cogîlnic with half the amount paid to review applications. Stamp duty is due regardless of whether another request for review or opposition with the same object, registered and resolved earlier, has been charged. "
This law was adopted by the Chamber of deputies at its meeting of 30 October 1995, in compliance with the provisions of art. 74 para. (2) of the Constitution of Romania.
PRESIDENT of the CHAMBER of DEPUTIES ADRIAN NASTASE this law was adopted by the Senate at its meeting on 31 October 1995, in compliance with the provisions of art. 74 para. (2) of the Constitution of Romania.
p. SENATE CHAIRMAN V.S.-MORRIS — — — — — — — — — — —