LAW No. 42 of 29 June 1993 * Republished concerning excise duties on imported products and from the country, as well as income tax from crude oil from domestic production and gas ISSUER PARLIAMENT Published in MONITORUL OFICIAL NR. 286 of 11 December 1995 Note *) Republished pursuant to art. IV of the Government Ordinance. 22 of august 11, 1995, published in the Official Gazette of Romania, part I, no. 190 of 21 august 1995, approved and amended by law No. 100 of 16 November 1995, published in the Official Gazette of Romania, part No. 270 of 21 November 1995.
Law No. 42 of 29 June 1993 was published in the Official Gazette of Romania, part I, no. 144 of 1 July 1993 and amended by:-Government decision nr. 392 out of 10 august 1993, published in the Official Gazette of Romania, part I, no. 193 of 11 august 1993;
-Government Decree No. 564 of 15 October 1993, published in the Official Gazette of Romania, part I, no. 249 of 19 October 1993;
-Order No. 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 of 15 April 1994, published in the Official Gazette of Romania, part I, no. 102 of 21 April 1994;
-Government Decree No. 39 of 8 February 1994, published in the Official Gazette of Romania, part I, no. 42 of 16 February 1994;
-Law No. 22 of 15 April 1994, published in the Official Gazette of Romania, part I, no. 102 of 21 April 1994;
-Government Decree No. 169 of 18 April 1994, published in the Official Gazette of Romania, part I, no. 107 of 27 April 1994;
-Government Decree No. 776 of 11 November 1994, published in the Official Gazette of Romania, part I, no. 322 of 18 November 1994;
-Government Decree No. 2 of 6 January 1995, published in the Official Gazette of Romania, part I, no. 5 of 13 January 1995;
-Order No. 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 of 30 May 1995, as published in the Official Gazette of Romania, part I, no. 109 of 1 June 1995.
Chapter 1 excise duty section I scope Article 1 the products listed in the annex. 1 to this law, businesses-legal entities, individuals and family associations authorized — that produce, import, marketing such products, due to State budget usage, special duties hereinafter excise duty.
For alcohol in system services by processing the raw materials imported from the country of import, or by the natural person or legal person liable for the excise duty is the operator who performs the processing.
Article 2 the operators referred to in article 1. 1, which buy products from individual producers of nature to those contained in the annex. 1 to this law, marketing and/or processing, are required to calculate and pay to the budget the State excise taxes related to the quantities purchased.
Wine, brandy and natural spirits able to be paid by producers of economic operators, in order to be used as raw material for obtaining other products listed in the annex. 1, the calculation of the excise duty shall be carried out once only to products resulting from the processing.
For the same products listed in paragraph 1. 2, derived from import and used as raw materials, operators, processors may request on the basis of supporting documents, the refund of excise duties paid in customs.
Alcohol excise is due whenever changes in alcoholic strength.
Excise duty is due for all the quantities of alcohol produced in the service system, from the processing of raw materials originating in the country or imported, regardless of whether they are marketed or introduced in order to obtain the manufacturing of other products.
Article 3 operators who market goods of nature to those contained in the annex. 1 to this law, introduced into the country by individuals as unregistered businesses, including the new amanetate State assets by individuals, which have become the property of pawn shops, are required to withhold and pay to the budget the State excise duties set out under this law.
Article 4 the products delivered to the State reserve and reserve mobilization are exempt from payment of excise duty on these arrangements have duration.
Article 5 products exported directly or through businesses that operate on a Commission basis, as well as products imported for transit or temporary importation, as long as they find themselves in this situation, are not subject to excise duty.
Where economic operators carrying out export operations buy from domestic producers, for the purpose of export, products listed in the annex. 1 to this law, they may, not later than the 20th day of the month following that in which it was exported, the territorial tax bodies, on the basis of supporting documents, excise duty refund related finished products exported.
Town cars, including rolled, with engine capacity of over 2000 cc engine, brought from import by foreign investors, which are in the nature of contribution or purchased from the cash contribution to the capital times in its rise, are not subject to excise duty.
Section II of the calculation and the tax base is calculated excise duties Article 6, if the law does not stipulate otherwise, by applying the percentage shares set out in the annex. 1 to this law on the tax base which means: a) for products of domestic production goods delivered-equivalent value, excluding excise taxes, namely the cost plus profit producers and economic operators, i.e., purchase prices are negotiated between the parties in the case of economic operators who buy individual products from manufacturers for the purpose of marketing;
-for alcohol obtained in the service system for providing unit price, namely the cost plus profit related alcohol from their own production, marketed as such;
b) for products from import customs value determined according to the law, to which customs duties and other charges to special law on the import of certain categories of products;
(c) in respect of goods entered into) country of unregistered individuals as economic agents, but marketed by economic agents-what should be the counterpart of the depositor of the goods sold;
-for goods in new condition amanetate by individuals and become the property of pawn shops-the equivalent amount charged to pawnshop selling those assets, excluding excise taxes.
For cigarettes, the excise duty shall be calculated by applying the fixed amounts/U.M. specified in annex No. 1 to this law of the quantities manufactured or imported.
Section III article 7 Time datorarii Time datorarii excise duty excise duties are: a) date of delivery for products from domestic production and the date of receipt of the alcohol resulting from the processing, the service provider;
b) date of customs clearance formalities, for importers;
(c)) date of purchase, for purchasers;
(d) the date of sale, the goods) for the products listed in article 1. 6 lit. c). Chapter 2 Tax to crude oil from domestic production and natural gas Article 8 For crude oil from domestic production, methane gas, as well as for natural gas from domestic production, authorised economic operators due to State budget income tax from the moment of delivery.
Amount of tax due is calculated by applying the amounts laid down in the annex. 2 to this law of the quantities delivered.
Chapter 3 common provisions and final provisions Article 9 Obligation of calculating and and from the State budget and tax excise to crude oil from domestic production and natural gas lies with the taxpayers referred to in art. 1 and 8 of the present law.
Article 10 payment of excise duty and tax at the domestic crude oil production and natural gas shall be made monthly, not later than the 25th of the following month, on the basis of tax statement, wire transfer, check or cash, the territorial tax body or banks, and for imported products, customs authorities, together with the payment of customs duties.
The Minister of finance may establish fees and other payment terms, depending on the volume of the excise tax crude oil from domestic production and natural gas and other specific circumstances of payers.
Article 11 Payment of excise duty or tax to domestic crude oil production and natural gas within specified time limits, payment amount increase with 0.3% per day of delay. The calculation of increases in delay is made from the working day following the expiry of the payment until the day of payment.
In duly justified cases, the Minister of finance may approve payment of excise duty deferral staggering tax and the crude oil from domestic natural gas production and, where appropriate, and the staggering, postponing, reducing or exempting payment of penalties of delay.
Article 12 Payers are required to keep track of the excise duty and tax at the domestic crude oil production and natural gas, according to the methodology of the Ministry of finance.
Payers of excise duty or tax to crude oil from domestic natural gas production and, where appropriate, are required to submit monthly, not later than the 25th of the following month, the territorial tax body, imposing VAT, according to the model developed by the Ministry of finance.
Article 14 control of compliance with the provisions of this law are made by specialized bodies of the Ministry of finance and of the territorial.
Article 15 the differences in excise rates recorded at minus checking and tax at the domestic crude oil production and natural gas shall be paid within 7 days from the date of the conclusion of the Audit Board, together with the related increases in delay, and in addition shall be compensated by the subsequent payments or returned at the request of taxpayers at the same time.
Art. 16 acts issued by bodies authorised and under article 4. 14 of the present law shall constitute enforceable.
Banks will implement these securities without the consent of payers.
Article 17 Constitute contraventions the following facts, if, according to the criminal law, are not considered offences: a) a refusal to make available to the supervisory bodies and highlight of the excise duty or tax to domestic crude oil production and natural gas, where appropriate, due to the State budget;
(b) failure to comply with the obligation to) keep records concerning the calculation and paying excise duty or tax to domestic crude oil production and natural gas, where appropriate, due to the State budget;
(c) failure to apply within the) statement concerning excise duties or imposing the tax at the domestic crude oil production and natural gas, where appropriate;
d) failure by the organs of the Bank. 391. 2 of this law.
Offences referred to in a), b) and (c)) shall be imposed with a fine of 100,000 to 300,000 lei lei.
Irregularity referred (d)) shall be imposed with a fine from 600,000 to 1,000,000 lei lei.
Article 18 In situations in which are found neinregistrari, and erroneous records of operations subject to excise duty or tax to domestic crude oil production and natural gas, which are the consequence of diminishing those obligations toward the State budget, the facts constitute criminal offences and are punishable under the law.
Particularly the sanction provided for in the preceding paragraph, the taxpayer shall be required to pay excise duty or tax to domestic crude oil production and natural gas, where appropriate, set out, including increases in late payments as well as an amount equal to the amount of the taxes due.
Article 19 the finding of violations and imposition of fines in this law are carried out by specialized staff of the Ministry of finance and its territorial units, empowered for this purpose.
Article 20 Finding contraventions and the imposition of fines, as well as the right to seek enforcement of administrative penalties provided for in article 10. 17 shall be within 2 years.
The limitation period for establishing excise duty or tax to domestic crude oil production and natural gas and the right of execution of them is five years.
Article 21 If this law provides otherwise, the provisions of law shall apply. 32/68 on the establishment and sanctioning of offences, with the exception of art. 25, 26 and 27.
Article 22 Appeals relating to the establishment and collection of excise duty or tax to domestic crude oil production and natural gas, where appropriate, and to delay the increases shall be submitted within 30 days of the notification and shall bring to solve by means of a reasoned decision by the General Directorate of public finance and financial control of the county or State of Bucharest where appropriate, no later than 30 days after registration.
Against the decision may be made to the complaint data within 40 days at the Ministry of finance, which, no later than 60 days after the registration is obliged to settle. The solution is final and enforceable.
The filing of the complaint does not suspend the obligation of taxpayers with respect to payment of amounts due to the State budget, according to the present law.
Article 23 Complaints regarding excise tax setting to crude oil from domestic natural gas production and, where appropriate, and the increases of late are subject to a stamp duty of 2% of the amount contested. This amount may not be less than 1,000.
The complaints are the river cogîlnic with half the fee paid to the opposition.
Stamp duty is due regardless of whether another opposition or complaint with the same object, registered and resolved earlier, has been charged.
In order to calculate stamp duty, operators paying are required to specify in writing the amount of the disputed amount.
In the event of acceptance of all or part of the complaint, appeal times stamp duty shall be released in proportion to the reduction of the amount contested.
Article 24 the Ministry of finance will issue, within 30 days of the publication of this law in the Official Gazette of Romania, guidelines concerning the settlement, computers and necessary forms used for both excise duty and tax from crude oil from domestic production and natural gas.
Article 25 appendices. 1 and 2 are an integral part of this law.
Article 26 the provisions of this law shall apply with effect from 1 July 1993).
At the same time it repealed the provisions relating to excise from Government decision nr. 779/1991, as amended, art. 3 of Government decision No. 198/1993 on retail pricing at automotive fuels and any other provisions to the contrary.
— — — — — — — — — — — — — * Note) and see the dates of entry into force of the normative acts modifying.
Annex 1 LIST of special taxes (excises) usage for products imported from the country and no. crt.
Name of product or group of products the share% 1.
Alcohol *) 50 2.
Plum brandy and spirits natural 50 3.
20 4 wines.
Spirits and liqueurs, including drinks obtained by distilling grain, 100 of which:-whisky; Gin; rum and spirits from sugar cane 150 5.
Wine-based beverages, 115 of which:-150 115-champagne Cognac-sparkling wine and Vermouth 45-80 6 sparkling wine.
Beer, of which 55-beer packaged in tins or bottles under 0.5 l 70 7.
Coffee coffee substitutes, including 80 8.
Soluble coffee 80 9.
High-quality cigarettes 12 ECU/1000 cigarettes 10.
Medium-quality cigarettes 2.75 ECU/1000 cigarettes 11.
Low-grade cigarettes ECU 1/1.000 cigarettes-tobacco products 115 12.
Products of natural fur (except rabbit, sheep, goat) 50 13.
Carved furniture 50 14.
Crystal articles 50 15.
Jewelry of gold and platinum wedding rings, exclusive 20 16.
Premium gasoline, regular and normal 15 17.
Unleaded 13.5 18.
Diesel (Diesel fuel) 6 19.
Cars (including the import run) with the cylinder capacity of the engine over 1,800 cc 50 20.
Perfumery 20 21.
Appliances videos recorded or reproduced, even incorporating a digital video signals; combine audio 40 22.
Compatible with double play on tape or compact disc 40 23.
Camcorder 50 24.
Air Purifier 50 25.
Motorcycles, scooters and miniscutere 30 26.
20 27 cameras.
Individual phone terminal type device "Cordless" 20 28.
Camera phone terminal type "Cordless" with automatic built-in response 30 29.
Apparatus for air conditioning, window or wall, forming a single body 20 Note *) Excluding alcohol synthesis type M.S. and S. E.
NOTE: items 1-8, including the application of quotas for imported products contain the amount of packaging.
-For the calculation of the excise duty for items 9-11, the Ministry of finance will do in terms of tax, employment in their respective groups.
-Excise duty set out in 16-18 positions is calculated and is due only for fuel.
-For the products listed in positions 19 and 29, received through donation, the excise duty will be specified by the Ministry of Finance according to the criteria and conditions of employment laid down in the detailed rules.
Annex 2 LIST of tax from crude oil from domestic production and natural gas No. crt.
The name of each product or group of products U.M.-Tax *)/U.M.-1.
Crude oil domestically tonne 2,000 2.
Methane gas probe, and mixing of natural gas from domestic production delivered to final consumers 1,000 30,400 m3 for directing Autonomous natural gas "Romgaz" Medias 30,550 for directing Autonomous oil Petrom Bucuresti "Note *) corrects Tax by the Government upon the proposal of the Ministry of finance, according to changes in the price level on import and those with high.