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Law No. 88 Of 19 April 1933 For Direct Contributiunilor And Unification For The Establishment Of Global Income Tax *)

Original Language Title:  LEGE nr. 88 din 19 aprilie 1933 pentru unificarea contributiunilor directe şi pentru înfiinţarea impozitului pe venitul global*)

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LEGE no. 88 88 of 19 April 1933 for the unification of direct contributions and for the establishment of the global income tax *)
ISSUER PARLIAMENT
Published in OFFICIAL MONITOR no. 89 89 of 19 April 1933



____________ Note * *) Ministry of Finance Direct contribution direction + Title I Classification and nature of direct taxes + Article 1 The direct contributions corresponding to the below, now existing throughout Romania, are replaced by April 1, 1923, with the following: 1. Taxation on the incomes of agricultural properties; 2. Tax on the income of the cladite properties; 3. Taxation on securities income; 4. Taxation on commercial and industrial revenues; 5. Taxation on salaries; 6. Taxation on income from professions and occupations not imposed on other taxes; 7. Progressive tax on global income. The first 6 taxes are objective, they hit the special income, divided into 6 categories, after the origin and treatment that applies to them, and thus forming 6 elementary taxes. Besides these taxes, additional charges may be established for the benefit of communes, counties and other public institutions, within the limits provided by this law. The last tax is subjective and complements the imposition, hitting income totality. + Article 2 They are subject to basic taxes natural or legal persons to whom they prevent the income above concerned, independently of their nationality and headquarters. Taxable persons to the progressive tax on global income are provided for under Title II, cap. VII, of this law. + Title II Taxes + Chapter 1 Income tax on agricultural property + Article 3 They are subject to a tax of 6% in the name of the owners, usufructuaries or holders of any other real use right, incomes of agricultural land properties or those assimilated to them, found according to the provisions of this law. For the income of the leased properties the tax is increased to 7%, except those belonging to orphaned minors, or those arended to the local community or operating cooperatives. If the taxpayer lives abroad for more than 6 months, in the course of a year, the tax will be 24% without the above distinction, unless he is sent as a public official or with an official commission, or if he sits there more than 6 years for university studies or assimilated to them, or 2 years for special studies. + Article 4 Taxable income is determined from 5 to 5 years by the census commissions provided by art. 79. Census commissions will make assessments and charges in each commune, having to determine: 1. Inland the properties in part on the owners and their distribution by category and classes. There will be 12 categories, namely: 1) arable lands; 2) headbands; 3) springs; 4) permanent vegetable gardens; 5) plum orchards and other fruit trees; 6) vineyards; 7) marshes, uncultivable land; 8) forests; 9) puddles; 10) nurseries and ornamental flower gardens; 11) rural recreational lands; 12) any other unforeseen category here. The classification will be done by qualities and only for the properties of categories 1-6 inclusive. For the territories where the cadastre is drawn up will take into account the stretches, categories and cadastral classifications, if these works are kept in order. Where there's no cadastre the number of classes will not be more than six for a single category of properties. 2. Average housing value per hectare for properties of categories 1-6, which will be the same for all properties of the same category and common class. This housing value is established taking into account the intercession of the lease contracts in the commune concluded in the last 4 years, the 4-year intercession of the value of the production per hectare, decreasing the usual expenses, or the average selling price of properties in the last 4 years, counting the interest rate of 5%, without on the basis of the latter criterion the housing value exceeds the average price of the region's tenants. In the housing value thus established, the income of the property, made from any branch of agricultural production or from the transformation of its own products, is considered to be included on properties, how: mills, spirits factories and the like. 3. Taxable income on properties, namely: a) For categories 1-6 by multiplying the extent by the average dwelling value per hectare; b) For the other categories, on each property, after the lease contracts in force, and in the absence by appreciation compared to other similar properties leased. For recreational land, in the absence of lease agreements, the income will be 8%, on the sales price fixed for the corresponding land quality. 4. The conditions in which each property is operated, if it is leased or exploited by the owner, or if the owner resides abroad, and finally, 5. To determine the tax due to be paid for each property, according to the applicable quota. + Article 5 At the price of the lease contracts, after which the assessments are made and the revenues are established, all the tasks imposed on the tenant will be added, which legally concern the owner, how and the accessories in money or in the nature that the tenant is obliged to give over the lease. For the properties in the communes in which the dwelling value is located and the income, it will be possible to fix in relation to the cadastral assessments, taking into account the analogous values set out in the census. + Article 6 The forests from which no use is drawn are required only when they are given in the cutting. Those given in lease, for use other than their exploitation by cutting, or that bring such benefits to the owner, shall be imposed by the dwelling value, per hectare, established according to art. 4. Those put into operation by mysteries shall be required according to the procedure provided by art. 94, from the moment when they are given to others in cutting or when the holding begins, with the 8% quota without distinction regarding the quota if the forests are leased or exploited by the owner. If the cutting has as a result the deforestation, the quota will be 15%, except those that are ex officio for deforestation. In all cases the quota will be increased to 24% for taxpayers living abroad in the conditions provided by art. 3, para. 3. For forests set up again from the implementation of the law, the resulting income from the first cut is imposed by half. The gains resulting from the holding are subject to separate taxation, according to art. 30. + Article 7 The land affected by a mining concession is subject to this tax only in respect of the agricultural income of the area and apart from the taxes provided by the mine law. The tax will cease for the extent that could no longer bring agricultural income due to the exploitation works of the basement. + Article 8 They are exempt from this tax: 1. On a permanent basis: a) Public properties affected by a public and non-producing service of income, as well as those affected by sports in the public interest; b) The furnishings of the state that are exploited in directing. For the buildings of the state, if they are exploited by lease, the tax is established in the name of the state, through the arendas, which is obliged to make the declaration of taxation and to pay the tax. It will be calculated on the income of the state provided for in the contract with all the tasks, outside the agricultural tax and related additionales 2. At times: a) For 10 years, from their change in the land of culture at the expense of the owner, the marshes and the puddles, how and other lands uncultivable by their nature; the lands flooded by the destruction of the defense works for all the time they did not could be used, and if in this range they were used, they will be imposed in the category for which they were used; b) For 5 years from planting, orchards of fruitful trees and lands planted again with vineyards, either by replanting, or established again, outside those planted with direct producers; c) For 5 years from their reinstatement to be cultivated, by the expense of the owner, the lands devastated during the war, in such a degree, that they had become entirely unfit for culture. Applications for exemptions will be made and resolved according to the procedure provided for in art. 98. The decrease in the tax will take place from April 1 following the request, and the age of decline follows in all the case from April 1 of the year following the one in which the fact that motivates the decrease took place. Starting from January 1, 1932, all the properties of rural and urban goods, as well as any real or personal rights belonging to the civil hospitals in Bucharest, Brancovenesti settlements in Bucharest, Epitropia Sf. Spiridon from Iași, Epitropia The Galician charity from Bârlad and Epitropia of Beldiman Hospital in Bârlad, if they are directly managed by the respective country, are exempt from any tax to the state, county, municipalities or communes, under any names and by any law, regulations or ordinances would have been set up. For contracts in being on January 1, 1932, in which the payment of taxes is in charge of the parties with which the said institutions have contracted, the taxes will continue to be paid by these contracting parties until the end of the contracts. The contracts that will be concluded from above the said institutions from January 1, 1932, are exempt only in respect of the related party that in no case can be less than 50% of the total amount of taxes due to the state, county and commune. + Article 9 The owners, usufructuaries or holders of any real rights of use are obliged to declare the properties, the stretches of land possessed, the respective tenants and contracts, as well as any other acts and circumstances necessary for the finding and Imposition of imposition. They will make statements after the forms and within the deadline that will be decided and published by the Ministry of Finance. They can be made collectively, on specific forms drawn up, by all the inhabitants of a commune, village or hamlet, under the care and attestation of the respective town hall and will be submitted through the care of the mayor to the perception of the place, with at least 3 days before the commission works. The commissions will take into account these statements when establishing the charges, the assessments being made according to art. 4. The day of the commencement of the commission's work in a commune will be displayed at the town hall and perception, at least 10 days before, training minutes. For the communes where the cadastre is kept, the owners are dispensed to declare the data contained in it. + Article 10 The commissions will train minutes of establishing categories, classes and assessment per hectare, according to art. 4, points 1 and 2, and, as soon as these works are finished, will display minutes at the commune hall. After this, they will draw up paintings of the distribution of properties by category and classes, as well as the establishment of income and tax on property and owners. These paintings will be displayed at the town hall, immediately after their preparation. The display of minutes and paintings will be found by minutes. Taxpayers, as well as any representative of the tax office, have the right to appeal against these decisions, within 20 days from this display, before the appeal committee. The appeal shall be declared to the respective finding administration or to the finding constituencies of the communes where the appeal committees will operate. + Article 11 All calls from a commune, regarding the grouping of land by category and classes, as well as the average housing value per hectare, will be able to be joined and judged by the same decision, and the decision given in this regard will have working power judged against all taxpayers of the commune for properties in the same category and class. The call of one takes advantage of all taxpayers Taxpayers will be quoted collectively, in terms of judging these calls, making publications at least 8 days before the day fixed for trial, at the town hall, school, church and houses of village delegates. Callers can be represented by inhabitants of the commune. + Article 12 The decision of the Board of Appeal shall remain final as regards classification by category and the establishment of housing values; it may be appealed on the way shown in Article 84. The procedure and the judgment of appeals and appeals, as well as any changes to the charges during the 5-year period, will be fulfilled according to the provisions of Title III. + Chapter 2 Income tax on cladite properties + Article 13 They are subject to a tax of 10% in the name of the owners, usufructuaries or holders of any other real right of use, the net income from the cladite properties or those assimilated to them and which are not provided for the head. 1. If the taxpayer lives abroad for more than 6 months in the course of a year, the tax will be 20% off the case when he is sent as a public official or with an official commission, or if he sits there for no more than 6 years for university studies or assimilated to them, or 2 years, for special studies. The gross proceeds of the new cladite properties are subject entirely to an annual statistical fee of 1% during the time they are in the exemption periods provided by art. 17. They are part of the buildings, the securities installations and the accessories that become immovable by destination. Are assimilated to buildings: a) The virane lands in the cities; b) Uncultivated land, affected by a commercial or industrial enterprise, as construction sites, warehouses, party places or for industrial or commercial advertising; c) Install on tips. When the conditions of taxation of the cladite properties were changed by rental, unrented remains, the increase or decrease of the income imposed by at least one fourth, in accordance with art. 93 93 and by derogation from art. 18 and 75, the imposition will be able to change during the census period. The amendment will be made following the declaration of the taxpayer, given within one month from the change of the taxation condition and shall be operated from the first day of the following month to the one in which the change took place. In the absence of the declaration, the amendment is made in the conditions of 94. This provision shall also apply to industrial buildings where the undertaking ceases, but not if the termination of the undertaking is due to a cartel agreement. The reduction provided for in the preceding paragraph shall not apply for the statistical + Article 14 For buildings that are rented with mobile, the taxable income on this tax is that of the building without mobile, except those that become immovable through the destination and serve to operate the buildings. The income of the furniture will be subject to tax on income from non-commercial occupations. + Article 15 Income is determined on the basis of the housing value of the property. The housing value is determined by the rental contracts, and in their absence by direct assessment, compared to similar buildings in the vicinity. For buildings affected industries income is established. Counting the interest rate of 5% at their cost price, excluding the value of the securities or real estate. For buildings built before 1919, it will proceed more intaiu to reassess the cost price, calculating the leu at the stabilization rate From this cost price will reduce the amortisation made, counted 5% each year previously, reassessed but then on the same basis, without the total decrease in support of 40% of the reassessed cost. Then the 5% interest will be applied to find out the taxable income. For the virane land, the income is determined by the middle selling price of these lands, at which a 5% interest is counted. At the price of the lease agreement will be added the value of all the tasks imposed on tenants who legally concern the owners. + Article 16 For buildings and real estate installations the taxable net income is obtained by subtracting from the housing value 20% as management expenses, insurance against risks, maintenance and amortization. For industrial buildings the taxable net income is obtained by decreasing 20% as management, insurance and maintenance expenses. For land assimilated to buildings, the housing value is taxable net income. + Article 17 They are exempt from this tax: 1. On a permanent basis: a) Public facilities or settlements of public utility, non-producer of income and affected public services or the purpose of these settlements, as well as private buildings made free of charge at the disposal of such settlements in the same purpose. The buildings of the rented State are imposed on the name of the State through the tenant, who is obliged to make the declaration of taxation and to pay the tax b) Parish buildings of religious cults maintained or subsidized by the State, which produce no income and which have so far enjoyed such exemptions, as well as the parish buildings of the State-subsidized religious cults, which do not produce any income; c) Under the condition of reciprocity, the buildings belonging to foreign and occupied legations and consulates; d) Rural buildings that serve housing, farmers and who do not have more than 3 rooms livable by each family, as well as all those necessary for the agricultural exploitation of land. 2. At times: a) New buildings, for 10 years since they became habitable or in use for their industrial purpose in whole or in part. The addition in height or surface will benefit from the same exemption, if it represents at least half of the housing capacity of the building to which the addition was made. The repaired buildings, even radically, will not be assimilated to the new buildings, and, therefore, will not be exempt; b) For 10 years from the start of exploitation, the natural, recognized water establishments. After that term the tax is reduced by half for another 10 years; c) Establishments of baths, of mineral waters, put into operation for the search for the health of workers and civil servants free of charge, as long as it works only for this purpose; d) For 10 years since they became habitable, the income of buildings built by eftine housing societies, recognized as such by special laws. After this term, the tax is reduced to 1/4 by 5 years and to 1/2 for another 5 years. The buildings that will be built in the future by these companies, will be exempt from tax for 10 years; e) New buildings built or that will be built on Calea Victoriei in the capital, in compliance with the laws of Decemvrie 1910 and 1913, will be exempt under the same conditions as those in paragraph d; f) Buildings built in accordance with the law for the establishment of an Autonomous Construction House of 30 May 1930, those of a popular type, for 20 years and those of economic type for 15 years, as well as renovations, transformations and the additions made in the conditions of the same laws; g) Buildings and land belonging to cooperative societies, according to the provisions of the respective law for the organization of the cooperation of March 20, 1929; h) Land within urban communes, belonging to the communal housing societies, for 10 years from their purchase. The exemptions are understood both for the right of the State and for the additional taxes. For the construction companies, the income of the new buildings will be deducted from the total subject to the complimentary tax rate, provided by art. 42 of the law of direct contributions, remaining to be imposed only with elementary tax, from art. 30 of the same law, to which the additionales will be calculated. The new buildings built from 1921 to 1 January 1933, as well as those started before this date and which will become habitable during 1933, will still benefit from an additional exemption of 75% over 5 years following and of 50% for another 5 years. The income of these buildings is also exempt from the tax on global income, in the proportion in which these buildings are exempt from the elementary tax on buildings, if they are inhabited by their owners; in case they are rented, the income part is exempted up to 100,000 lei, imposing, when the income is higher, everything that exceeds this amount. The exemptions provided for in this paragraph will be granted by the census commissions and the annual courts on the basis of statements given by taxpayers within the legal term only for the rest of the time to which they are still entitled, counted from the date when the building became habitable. By derogation from art. 61, paragraph 2, mortgage or privileged interest rates that encumbered the exempt buildings, will no longer decrease when determining the taxable income for the overall income tax than in the proportion in which their income is exempt from the global tax. + Article 18 The housing value and the taxable net income shall be established from 5 to 5 years by the census commissions provided for in art. 79. Census commissions will proceed both to the establishment of income of buildings that do not enjoy permanent exemptions and to the imposition of taxable ones, on the spot at each building, In the time frame that will be fixed and published by the Ministry of Finance Official Gazette. + Article 19 Taxpayers are obliged to make statements for each individual building, to the respective perceptions, on official forms, within the deadlines provided by the publications of the Ministry of Finance. The commissions will take into account these statements and the documents presented, as well as the cadastral registrations. + Article 20 For all assessments will be concluded minutes on buildings and taxpayers, which will be handed over to the building, under the proof of receipt, to the taxpayer or to a family member or from his service. If those in law receive the minutes there is no face to show, the delegate of the tax office will display the minutes of imitation at the building, and if by the declaration of taxation, the taxpayer has chosen another place for the communication of taxation, will be communicated to that place. The display or, the communication will be found by the minutes. Taxpayers, as well as what representative of the tax office have the right to appeal to the appeal committee provided by art. 78, within 20 days from the delivery of the minutes of taxation or from his display. The appeal is made to the finding administration or to the finding constituencies in the non-essential communes in which the appeal commissions will operate. + Article 21 The decision of the commission on appeal remains final as regards the finding and evaluation of income; it can be appealed on the way shown in art. 84. The procedure and the judgment of appeals and appeals as well as any changes to the charges during the 5-year period will be fulfilled in accordance with the provisions of Title III. + Chapter 3 Income tax on securities + Article 22 *) The income of the securities and those assimilated to them, according to the provisions of art. next, are subject to a tax of 15 percent, except the lowest shown, for which the tax will be: 12 percent for revenue from nominative shares. 10 percent for income from cash deposits with banks, and other credit and savings institutions, made over the term up to three months and 5 percent over three months. 8 percent for those in land credit letters, formed by association of owners and authorized by law to issue such bonds, or from the securities of cheap housing companies, created under the law of February 13, 1910. 5 percent for the coupons of the writings of the Rural Land Credit in Bucharest, as well as the Urban Land Credits in Bucharest and Iasi, the 10 percent annual show. This reduction is mandatory on a 10-year period, starting from January 1, 1932. 5 percent for income from deposits, in cash, made by foreigners domiciled abroad, at banks in the country, as well as for income from the expropriation annuation. The tax is placed on gross incomes, coming from Romania, by anyone who would collect, as those in another country, taken by the inhabitants of the country, being imposed by 15 percent, without distinction. All cash deposits with banks or other credit and economy institutions are subject to trade secrecy and can only be controlled or investigated on the basis of a warrant of justice. _________ Note *) All articles provided in art. 22 were increased by 10 percent, by the law of January 1, 1929. This increase is in place. + Article 23 Taxable income is: 1. Dividends and products of any kind in shares, bonds and any securities or rights of securities, under any name of companies and collectives of any kind, except dividends distributed by popular banks and cooperatives and federales listed in art. 34, as well as the dividends collected by the popular, cooperative and federal banks to the amounts with which they participate in the capital of their plants, all these dividends imposing according to art. 35 on the income tax of commercial enterprises. 2. Coupons to rents and bonds of the Romanian State, counties or communes, which were not exempt from taxes by the law of their issuance. 3. Rents viagere from 25,000 lei annually up, the lowest being subject to payroll tax. 4. Interest rates and products of any kind collected by those who do not do business by the bank, account or loan, for which they pay the tax provided by art. 30, which is due to the amounts placed in: a) Mortgage, privileged and chirographic claims. The tax will be calculated on a 6 percent interest rate for commercial and 5 percent claims for civil ones, if no interest is provided in these claims, or a lower interest is provided. It excludes the interest collected by traders or industrialists at commercial receivables that have a sale or other trade business, for which they are subject to tax on commercial and industrial benefits; b) Deposit of money in sight or with maturity, as well as the credit balance of the current accounts with banks; c) Cash Guarantees. 5. Tantiemas granted by companies apart from those paid to directors and officials of the enterprise, which will be imposed on the payroll tax. 6. Redevents in money or in kind, as well as the amounts received on a date or periodically for disposals of rights or the exercise of rights, mining concessions or rental or lease of commercial or industrial enterprises. The value of the securities or real estate of the concessionaires, the tenants and tenants are obliged to make the profit of the beneficiary. + Article 24 They are exempt from this tax: a) Interest rates on savings on the savings books of the House of deposits, on savings up to 10,000 lei registered on the credit cards of the Credit Houses, belonging to public institutions or cooperative societies operating on the basis of laws and those up to 5,000 lei, registered on the books of other credit institutions. It saves a single such deposit for a person. The tax is charged to the income of the amounts passed above, and for the savings made to the popular banks between 10,000-20,000 lei is reduced by half; b) The interest of mortgage or privileged claims of credit institutions authorized by law to issue in the account of those mortgage mortgages subject to the present tax; c) The perpetual rance of expropriation, as well as other securities, belonging to cultural or charitable institutions, which envisage a purpose of public utility, provided that these values are deposited for safekeeping at the House of Submissions and Consemnations; d) Income from foreign titles or deposits of foreign diplomatic staff, under the condition of reciprocity and in the conditions that will be fixed by regulation. + Article 25 The tax is due on the day of the exigibility of creditors The collection is made on the way of retention by the debtors of dividends, coupons, interest, rents, tantiemes and products specified in art. 23. The tax will be paid up to the state, according to the rules and within the deadlines to be determined by the instructions of the Ministry of Finance, these deadlines cannot be more than 3 months from detention, and for interest paid on privileged mortgage receivables or chirographs, as referred to in point 4, point a of art. 23, three days. For these latter interest, the payment of the tax will be able to be made by applying special mobile stamps, on the registration finding their payment, as soon as the Ministry of Finance prepares and publishes the modalities of application and cancellation these stamps, as well as the limit to which such payments can be made. Until the establishment of stamps, the collector or the administration of receipts and payments where the tax is paid, will make on request mention about it on the act. The lack of these visas or stamps or the tax proof receipt constitutes an indestulating proof of evading from payment, and legal sanctions will be applied. The joint-stock companies are obliged to send the respective finding administrations, at the latest one month after the general meeting that approved the balance sheet, a nominal list of all the members of the board of directors, of the censores with the addresses and with the mention of the amounts they received during the last year in the form of: tantiems, tokens, salaries, representation expenses, and amounts received in any other form, together with the number of the contribution card for the global tax of perception that issued the carnet. The joint-stock companies are obliged to send in the same term to the respective finding administrations a nominal list, including the respective addresses of all the shareholders who received dividends from the past benefit, whose total exceeds 20,000 lei, as well as free shares or shares with a favor price whose face value passes 30,000 lei. If the payment or transmission of the dividend was made by an intermediary, then this intermediary will in turn be obliged to send the above mentioned authorities the name and address of the persons who collected the dividend or received the shares free or with the price of favor referred to in the preceding paragraph + Article 26 The collection and payment of the tax on income from foreign securities, shall be made up to a settlement with the various States concerned, by the banker, the exchange agent or any other person who performs, in Romania, the interest payment or revenue produced by these values. Anyone who makes a profession or a trade to collect, pay or buy coupons or any other credit instruments created for paying these income from other countries, is obliged to make a statement about it to the administration of receipts and payments of its residence and to comply with the rules established by the instructions of the Ministry of Finance. They are dispensed by these statements those obliged to publish the balance sheet. Those who will collect from abroad, either directly or through another, such income, are obliged to pay, the tax to the administration of receipts and payments or to the perception, within one month, and can ask for the targeting of securities for proof of payment tax. Those who perform in Romania such payments are obliged to communicate to the finding administration a list including the name and address of the persons to whom the banker or intermediary paid dividends to foreign companies, coupons from effects foreign public, interest on deposits in foreign banks, winning slogans and free shares, coming from foreign securities whose total value during the year is more than 10,000 lei. + Article 27 Payment of the tax withheld by the debtors of the income referred to in paragraph 6 below art. 23 will be made according to the ones shown in Article 25, but on a provisional basis, until the definitive establishment of the tax by the taxation commissions that will follow after that spill. The finding is based on the statements that taxpayers are obliged to give, in accordance with the provisions of art. 86, taking into account contracts, registers and any acts, which both debtors and creditors of income are obliged to present. The methods and forms of finding are those provided for in Title III. Do not enter into taxable income: a) Amortism distributed over the number of years, while the concession lasts, of the capital invested by the concedent in the enterprise and which is lost until the end of the concession, lease or rental; b) The annual Amortism of no more than 5% of the installations useful to the enterprise that are not lost in everything but remain at expiry in a degraded state. The registration of the tax will be made in special roles, where the prior tax collection will be noted. If the case was collected more, compensation will be made in the following years or with another tax according to art. 125 125. If this compensation cannot be done, the difference will be restored. + Article 28 The tax is in charge of the creditor even if the contract clause would be provided by contracts; any such clause to the contrary is null and void. + Article 29 The courts and any public authority will not be able to comply with any request relative to such acts or claims that are subject to the present tax and will not operate any radiation of tasks, privileges or mortgages on the buildings until they are will justify the payment of the tax, except the cases of dispensation provided by law. + Chapter 4 Income tax on commercial and industrial enterprises + Article 30 They are subject to a tax of 10 percent net income from commercial and industrial enterprises, from agricultural holdings made by tenants, as well as from holdings of forests or mines made either by tenants or concessionaires or by owners. The tax is increased by 2 percent, for net income from bank operations, discount or loans and is reduced by 2 percent for net income of enterprises that have exclusively industrial, mining or transport operations. Railroad or water. The taxable income shall be determined each year on the basis of the income resulting from the year preceding that of taxation or during the 12-month period, which served on the establishment of the last balance sheet, if the balance sheet does not end on the civil year. Except for the previous provision small traders and small industrialists who will be imposed over a period of three years, according to the table below: Class INCOMES Taxation of the State I II III IV V VI VII VIII IX X Pina at 5.000 lei Dela 5.001-10,000 "" 10.001 10.001-15,000 "" 15.001 15.001-20,000 "" 20.001 20.001-25,000 "" 25.001 25.001-40,000 "" 40.001 40.001-50,000 "" 50.001 50.001-75,000 "" 75.001 75.001-100,000 "" 100.001 100.001-150,000 " 300 300 lei 700 " 1.200 1.200 " 1.800 1.800 " 2.300 2.300 " 3.500 3.500 " 4.600 4.600 " 6.800 6.800 " 9.000 9.000 " 14.000 14.000 " It is considered small traders, those who will be classified as such by the commission provided, in art. 76. They consider themselves small industrialists, those who meet the conditions of art. 12 of the luxury tax law and turnover of 31 Decemvrie 1932. The small gold and silver mining associations on cuxe will also be exempted, which will pay by direct retention, at the date of exchange, a tax of 1.5 percent, on the gross value of gold and silver presented at the exchange. The classification of taxable taxpayers on the basis of the above table, will be made by the county commission provided by art. 70 of this law, according to the respective norms. Traders and industrialists imposed on the basis of the table from this article, are exempt from the additional tax provided by art. 42. + Article 31 The taxable net income is obtained by subtracting from the gross revenues resulting from the operations made during the year the company's own expenses, namely: 1. Rent or lease of buildings that serve commercial or industrial enterprises, or which are intended for exploitation. If these buildings are the property of the explorer and are taxable on taxes on incomes of agricultural or built properties, the gross income imposed there will be decreased; 2. The interest of capital lent to the enterprise, if it has a legal personality, distinct from that of the borrower, either those fixed interest rates or in the form of participation in the benefits of the debtor enterprise; 3. Salaries, retributions, allowances and draws paid to agents, workers, company officials, either in money or in kind; When imposing the cooperative societies, the amounts collected by the associates for the payment of the work carried out by them in the joint enterprise up to 150 percent of the salaries received by the non-associated workers for similar work, shall be considered as salaries and as such The provisions of the law will be applied to the unification of direct contributions related to salaries. If the cooperative company does not have unaffiliated employees, it will be taken as the norm of salaries paid by similar enterprises. 4. Mandatory participation in benefits of workers or officials, established by contract or statutes, as well as non-binding gratifications up to 50 percent, of the totality of annual retributions. 5. The cost of raw materials transformed during the year of exploitation on which the balance sheet ended. 6. Amortism of no more than 3 percent per year of the cost of buildings belonging to the enterprise and are used by it for offices and housing of officials and workers and no more than 5 percent per year, of their cost for plant buildings; for securities and real estate, up to 15 percent of their cost, in the conditions of paragraph 7 below. 7. The rent of installations that do not have the character of buildings by nature. If they belong to the explorer, they will decrease the amounts necessary for their depreciation, without being able to exceed 15 percent of the cost. The depreciation rate for the different categories of industries will be fixed by the Ministry of Finance according to the rules that will be established by the central commission provided for in art. 83, also taking the opinion of the industrial commission under the Ministry of Industry and Trade. For those investments of a special nature, located in special industrial enterprises, whose removal from use usually takes place in a time shorter than 7 years, the depreciation rate provided in par. 6 and 7 above, will be increased with the opinion of the tax central commission. In all the case the depreciation will not be able to be made in a time shorter than 3 years. At the overage of investments as well as investments made from the additional funds, created based on art. 3 of the law of March 28, 1926, no depreciation can be made. 8. Amortism of the capital invested in concessions of limited-term exploitation, which remains unamortized in one of the ways provided in par. 6 and 7 as well as the investments in usable installations that remain in the property of the concedent. This part of capital shall be depreciated, distributed annually until the expiry of the concession. 9. Atlocations to the Houses of Guesthouses and Assistance of Officials or premiums paid by enterprises for the provision of officials up to no more than 10 percent of salaries, as well as the amounts allocated from benefits for cultural and social assistance of the State, counties and communes. 10. Various expenses or general expenses regarding the strict enterprise, including maintenance and insurance, and without the present tax, which is the subject of the company itself. Apart from the decreases provided for in this article, no other decrease can be made when establishing the net benefit. This will not be possible to decrease the amounts spent to give a surplus value to the installations or amounts affected by the increase of enterprises. + Article 32 After the choice of net benefit, following the above decreases, it also decreases: a) At the public limited companies, the statutory reserves up to the limit of 10% of the net benefit shown by the balance sheet, when the reserves did not reach a quarter of the capital and 5 percent when they did not reach half of the capital. After this limit has been reached, nothing is reduced. If the reserves are distributed in any form to the shareholders, they will be charged both to the mobile tax and to the tax provided by art. 30, falling on the occasion of this taxation, the reserves already imposed according to art. 30. The reserves of any kind of the National Bank of Romania will be imposed only when they will be distributed to shareholders in any form, even by raising capital. In this case it will decrease the share of the State in relation to its capital in the Bank. The mathematical reserves of insurance companies are not taxable, as they would not include benefits of the company; b) Special reserves for dubious claims passed as such on the balance sheet, both to anonymous companies and to private, commercial and industrial enterprises, which are required on the basis of their regularly held registers, as provided in art. 39, paragraph 1. The share of these reserves in total is fixed at 3 percent of the company's debt placement, and can be increased up to 5 percent in economic depression eras with the opinion of the central fiscal commission. + Article 33 They are only subject to the complimentary tax provided in art. 42 the amounts that fall into the composition of the net benefit of the companies on shares for which the mobile tax was paid, namely: a) Real participation in the benefits of other companies, proven with acts, as well as incomes from the amounts permanently placed, in public effects subject to mobile tax; b) Redevents from concessions; c) Interest rates due to the amounts submitted for fructification or storage. Special expenses relating only to the above amounts cannot be deducted from the taxable benefit. For the total net benefit remaining after the decrease of the exempted reserves, according to the previous article and the above amounts, it is necessary with the quotas provided for in 30 which remains after the deduction of the dividend, which is subject to mobile tax. When establishing the net taxable benefit of the financial institutions, created by the State will decrease the part that returns to the State for its royalian right to those institutions. Mortgage companies by mutual association of owners, established on the basis of the law of April 5, 1873, are imposed only for that part of the surplus between income and expenses, which, according to the decisions of the general meeting, is returned Corporate borrowers by imputation to the rates owed by them. The benefit distributed as a dividend to shareholders of popular banks, cooperatives and federales listed in art. 34, not imposing on the mobile tax, according to art. 23, is subject to this tax in the conditions provided in art. 35. + Article 34 They exempt themselves from tax: a) For 3 years from their constitution, the cooperatives of craftsmen, officials and workers, as well as the associations and cooperatives of domestic industry, popular banks, village cooperatives, city folk cooperatives, as well as the federales these cooperatives and banks, if they satisfy the conditions imposed by their organic laws. The imposition begins from April 1 of the year following the fulfillment of the 3-year term; b) The companies operating or for benefit purposes, which enjoy exemption on the basis of special laws, in as much as they do not do operations except with the members of officials and comply with the conditions established by their organic laws; c) The communal storage houses for the incomes that serve the public edility; however, the depositors will pay the tax on the income of the securities; d) Societies for the exploitation of mineral waters of the State, mentioned in the law of 18 April 1909, until the end of the 10-year exemption period from the beginning of the exploitation provided in that law + Article 35 The tax is reduced: a) With half for the cooperatives, the popular banks and the federales provided in art. precedent, paragraph a, for companies for the construction of cheap housing, established under the special law, if they satisfy the conditions of their organic laws, as well as for non-profit professional associations, which do not share under any form the benefits of their members, but uses them for the purpose of general utility recognized; also for domestic industry associations and companies or having exclusively the production or disposal of domestic industry objects; b) With a quarter for the cooperatives, the popular and federal banks as well as the associations or domestic industry companies referred to in paragraph a, which have over 6 years of operation and capital shed of over one million lei. + Article 36 New industrial and mining enterprises will enjoy exemption from the present tax until the fifth year from the running, if their annual net benefit does not pass 8% of the capital along with the reserves, and a reduction in half if this return is between 8-10%. Enter between these and those destroyed by the war for the reworked part, if it passes a third of all installations, buildings and cars. These exemptions or reductions are granted to new industrial and mining enterprises, subject to the fulfilment of the conditions imposed by industrial and mining laws and regulations for the granting of such advantages. + Article 37 The tax shall be placed in the name of the explorer in the place where the undertaking If the undertaking is exercised in several places, the tax shall be placed where the main activity of the undertaking takes place. For anonymous companies, if the company is exercised through several holdings located in different counties in the country, the imposition will be made at the headquarters of the commercial direction for all income made from the country. Enterprises that are not based in the country are imposed at the place where the branches are located, for the benefits made in the country, they are obliged to declare them and to conclude the balance sheet for the operations and the capital from which those benefits resulted. + Article 38 The finding of income and the establishment of the tax is made according to the rules below and on the basis of the statements that taxpayers are obliged to give annually or at the start of enterprises, according to the rules provided for in The declaration must include the capital used in the enterprise, the gross and net income made in the year ended December 31, or during the period of time on which the balance sheet is concluded, the figures proposed as decreases according to art. 31, as well as all the necessary justifications in support of the figures declaring. The declaration will be accompanied by the balance sheet and the profit and loss account; and for those who do not have the obligation of their preparation nor have they concluded it in the rule, besides the figures indicated as income and capital, they will declare the turnover of the business. + Article 39 The establishment of taxable net income is made in one of the following ways: 1. After the elements of the balance sheet, for those obliged to publish it, or for those who have concluded it in the rule, corresponding to the regular registers kept in accordance with art. 31. 2. By direct finding or presumptions, in the other cases, based on the following elements: a) After the turnover of the previous year, compared with that of other similar operations; b) If the turnover cannot be found precisely according to the registers or any other elements, the taxable income will be determined by appreciation compared to other taxpayers of the same category and importance, as and considering the rent or the housing value of the establishment, in which the undertaking and the taxpayer's home are exercised. The removal by the call commissions of the commercial registers will also be taken into account the report of the accounting expert appointed by the ministry and will be motivated. Commercial and industrial enterprises that are not included in the category of those that are required on the basis of the table from art. 30 30 may not be imposed on a lower income than the minimum income set as follows: 3. For private commercial enterprises, the minimum income is determined by multiplying by 1.5 the dwelling value of the establishment in which the enterprise is exercised; for those commercial enterprises where the housing value plays a role secondary, the housing value is multiplied by 2.5. The housing value is that provided in the rental contracts in force at the time of imposition, or in case the taxpayer is the owner of the property in which the enterprise is exercised, the housing value is that resulting from the comparison with similar rented buildings. For private industrial enterprises, the minimum income will be equal to 2% of the total value of real estate and securities investments for the operation of the enterprise For commercial and industrial private enterprises, provided in the 2 paragraphs that specify the minimum tax, the State Party cannot be superior to 75,000 lei and not less than 18,000 lei. 4. For companies on shares the minimum tax is established on a presumed income, resulting from the application of a coefficient of 2% for industrial companies and 3% for commercial companies, to the capital found through the balance sheet, together with Reserves of any kind. For subsidiary or affiliated companies, whose capital is less than 1/4 of their turnover, the presumed income shall be determined, applying to the turnover the above coefficients, reduced by half, if the income thus obtained is higher than the one calculated in accordance with At companies on shares with a capital of over 600,000,000 lei and with a turnover of 10 times less than capital plus reserves, the minimum income is established by applying to the turnover the above coefficients. The tax established in this way cannot be less than 100 thousand lei. Companies on shares that are in liquidation, as well as those found in preventive concordat, pay the minimum tax reduced by half for all the time that the liquidation or the concordatory period lasts. This reduction also benefits the financial institutions from whose placement at least 40% is subject to the asanation of agricultural debts. They are exempt from this tax, the anonymous companies created in spa or climate resorts, exploited for the benefit of public health. The established income set for individuals and companies on shares, as shown above, is the taxable income of the tax with the share of art. 30, of which no further subtration is admitted and serves also to the settlement of the complimentary tax, according to art. 42 42 and the global income tax. In stock companies, for the establishment of income subject to the complimentary tax on the presumed income, the amounts provided in art. 33. 5. Cooperative societies operating on the basis of the law for the organization of the cooperation of 1929, not having the character of anonymous companies on shares, will be imposed as private enterprises and will benefit from the calculation of the tax of Provisions of art. 34, 35, 36 of the law and art. 101 of the law for the organization of the 1929 cooperation. + Article 40 The appreciation of the net income of the tenants, if they do not keep a regular accounting, and cannot prove this benefit, will be made taking into account the housing value of the exploited property, established in the census, according to the norms will establish the central commission provided for in art. 83. For forests and mines, apart from the provisions of the law of mines, the net income of the exploiters, whatever it is, is also established on the path provided in art. 38 38 and 39. + Article 41 For the first year of exercising an enterprise the income is found on the path provided by art. 39, paragraph b. If the company started in the previous year, the income of that year basic serve for taxation, only if it is found by balance sheet, and if the exercise lasted more than 3 months. In this case the income shall be counted in relation to the time the exercise took place. When the exercise in the previous year took place less than 3 months, or when the income is found in a way other than after the balance sheet, the imposition shall be determined by the rules set out in paragraph 2, paragraph b, of Article 39. For individuals in the second year of operation, the imposition will be subject to the commission of the classification provided by art. 76, who will decide whether they will impose themselves on the basis of the table from art. 30, or if required annually. For companies on shares the tax, both for the first year and the second, is determined after the end of the first review, which will serve the basis for taxation for these two years. From the tax that will be determined on the basis of the balance of the last year of exercise, the tax paid for the first year will be decreased + Article 42 As a complement to this tax, the incomes belonging to the taxpayers below targeted, are subject to a tax adaus if they are found in the following conditions: a) Taxpayers obliged to publish the balance sheet or those who have regular registers kept and balance sheet, are subject to this surcharge if their annual net benefit passes 75,000 lei, and in the conditions of profitability below; b) Taxpayers who do not have the balance sheet and registers as a rule and cannot be established the real capital put into the enterprise, but whose turnover passes a 1,000,000 lei, are considered to have a capital equal to half of the turnover. They will be overcharged in the same conditions as those in the previous alignment, considering the benefit established according to art. 39. Apart from stock companies, in the calculation of profitability the capital will not be counted less than half of the turnover. For private traders and industrialists, after the calculation of the return on taxation is made, 10 percent of the chosen benefit is decreased, according to the provisions of this tax. The complimentary tax is established with the tax provided by art. 30, according to the provisions of this chapter and on the same income, and for the companies on shares and on the amounts shown in art. 33 33, including the dividend. The tax rate varies according to the return on capital, that is, after the ratio of capital, together with the total reserves and net benefit, without the reserves provided by art. 32, however, including the amounts provided in art. 33, as well as the dividend, as follows. IF THE ANNUAL RETURN IS: SURCHARGE WILL BE: For the Soc. per act. For individuals and cooperative societies Dela 10% incl. -12%0,5%-'' 12% ''-13%0,75 ''-'' 13% ''-14%1 ''-'' 14% ''-15%1,5 ''-'' 15% ''-16%2 '' 0.5% '' 16% ''-18%2,5 '' 1 '' '' 18% ''-20%3 '' 1.5 '' '' 20% ''-22%4 '' 2 '' '' 22% ''-25%5 '' 2.5 '' '' 25% ''-30%6 '' 3 '' '' 30% ''-35%7 '' 3.5 '' '' '' 35% ''-40%8 '' 4 '' '' 40% ''-45%9 '' 4.5 '' '' 45% ''-50%10 '' 5 '' '' 50% ''-60%11 '' 6 '' '' 60% ''-70%12 '' 7 '' '' 70% ''-80%13 '' 8 '' '' 80% ''-90%14 '' 9 '' '' 90% ''-100%15 '' 10 '' '' 100% ''-120%16 '' 11 '' '' 120% ''-160%17 '' 12 '' '' 160% ''-200%18 '' 13 '' '' 200% ''-250%19 '' 14 '' '' 250% ''-300%20 '' 15 '' '' 300% ''-350%21 '' 16 '' '' 350% ''-400%22 '' 17 '' '' 400% ''-450%23 '' 18 '' '' 450% ''- 500%24 '' 19 '' '' 500% in sus25 '' 20 '' For the financial institutions created by the state, with its progressive participation in benefits, the quota will be determined taking into account the part of the benefits that lies with the state, according to the convention and the special law that will rule the relations between the state and these institutions. Companies on shares that give workers or their officials participating in benefits, mandatory by statute or by law of at least 25 percent of the net and professional benefit, will pay the complimentary tax reduced by one-fourth. + Chapter 5 Payroll tax + Article 43 Net income from salaries, public and private salaries, remuneration, pardons or allowances of any kind, participation in benefits of workers and officials, pensions, as well as from annuities less than 25,000 lei annually, are subject to a tax according to the provisions below, if these incomes are collected periodically by the hour, by day, week, month or year and have the character of continuity. The tax rate is: 4 percent up to the income of 4,000 lei monthly or the respective annual, weekly, daily or hourly amount. 8 percent for the difference that passes 4,000 lei monthly. The tax hits all the above-mentioned income from Romania by anyone who would collect, except the civil list, as well as those taken from another country by any resident of the country. + Article 44 Net income is determined by adding to the figure of periodic retribution of any kind, penalties or annuities, the amount of allowances or supplements in kind and subtracting the amounts spent with the performance of the service. Net income is taxable only if the amount of all taxable income exceeds 750 lei monthly, or the annual weekly amount, daily or per hour, being rounded by the neglect of the factions under 10 lei, from 750 lei up to 4,000 lei Taxable monthly, or 48,000 lei annually, less than 100 lei from these figures up, and for taxable income counted per day or per hour by neglecting money. + Article 45 Foreign diplomatic and consular agents are exempt from this tax, subject to diplomatic reciprocity. They are also exempt from the invalids that have infirmities acquired in the war, as well as the widows and orphans of war for the guesthouses they receive in these qualities. + Article 46 Taxable income is obtained by falling from net income: a) How many 710 lei monthly, or the respective annual, weekly, daily or hourly amount. If the taxpayer has more income, of the kind imposed, without exceeding in total the above limit, the decrease is made only once, being obliged to declare this when withholding tax; b) From the salaries of the manual workers, working with the day, by the hour or in the agreement, all they receive over 20 days monthly; c) Varsaminte up to 10% of gross income that is made by or on account of the taxpayer for the insurance of a pension, as well as the contributions for accident and life insurance. The income limits provided for in this article and in Articles 43, 44 and 46 will be subject to change by the budget law as soon as the course of the leu against its value in gold will change by more than one third in relation to this difference in moment of application of the present law + Article 47 All institutions, state, counties, communes, public establishments and public utility, companies, traders, industrialists, craftsmen and anyone who pays or procure to officials, amploiats, commissioners, workers, servants or others salaries or any other allowances in money or in kind, above targeted, are obliged to withhold the tax on the amounts they pay. The withheld tax will be paid up at the tax collection constituency in the month following that in which the detention was made, in accordance with the published instructions of the Ministry of Finance. A state will present itself, encompassing all indications claimed by instructions and official forms. For salaries in other countries, those who receive them are obliged to pay the tax directly to the tax collection constituency, within one month. Any individual company or any company of any form, which has in its service one or more employees, is obliged to send, until 31 January of each year, to the respective finding administration, a list comprising the name and domicile persons in service in the previous year. Next to each name will be shown the amounts that have been paid to each, in the form of salaries, tantiems, participation in benefits in any other form, as well as the number of the contribution card for global tax and the perception constituency who released the notebook. + Chapter 6 Tax on income from professions and occupations not imposed on other taxes + Article 48 They are subject to a tax of 6% net income made from the exercise of free professions. They are subject to an 8% tax any non-taxable income on another elementary tax, resulting from non-commercial occupations, from lucrative holdings, exercised in ordinary or accidental manner, or any other incidental income. For such occasional income from isolated businesses, the imposition rate will be that provided for the respective elementary tax for businesses of the same nature. The incomes of works from literary, artistic, scientific and didactic professions are subject to a 5% tax. The small craftsmen will be imposed for a period of 3 years, according to the table from art. 30. For these taxpayers the tax provided for that table will be reduced by 20%. They consider themselves small craftsmen those who meet the conditions of art. 12 of the law on luxury tax and turnover of 31 Decemvrie 1932. + Article 49 For the inhabitants of the country and for Romanian citizens, wherever they reside, the taxable income will include all the gains made in the country or abroad above targeted, for foreigners living in another country, only those made in the country. + Article 50 Net income will be obtained by falling from the amount of total receipts, the strictly necessary expenses for obtaining income. For free professions these expenses are fixed at 1/3 of the gross total of income, unless the taxpayer proves that these expenses are superior to this third, in which case his real expenses will be decreased. By no means a taxpayer exercising a free profession will be imposed on a net income lower than the one calculated according to the painting below, which constitutes the mandatory minimum basis of imposition. The lucrative value of the entire home, including the professional's office, is that set in the census. If the housing value has undergone changes during the census period through a subsequent lease, the calculation of the tax, according to the table below, will be made at this value, if it corresponds to a rental by free transaction; in The calculation will be made at the housing value, established for this purpose by appreciation and in comparison with a similar building rented by free transaction. Free professionals will pay, for 3 years from the beginning of the exercise of the profession 1/3 of the minimum taxes, and for another two years to come 1/2 of the minimum taxes. For free professionals who have more than 3 minor children under their care, the housing value that will be taken into consideration when setting the tax will be reduced by a third. For free professionals whose income includes salaries and fees resulting from service contracts with the State or with the particle, the imposition will be made on the basis of their statement. In the same way they will be imposed and that which will prove that they do not exercise their profession, as well as those who will prove that the housing value of the inhabited property cannot be taken into consideration, because in composing their income they enter other elements imposed on basic taxes. Minimum income picture for free professionals based on the housing value Category I-A Locative Value Coefficient-4 Category II-Locative Value Coefficient Category III-Housing Value Coefficient Category IV-Housing Value Coefficient Category V-a Housing Value Coefficient Category VI-a Housing Value Coefficient up to 8,000 1.5 Pina at 10,000 1.5 Pina at 20,000 1.5 Pina at 25,000 1.5 Pina at 60,000 1.5 8.001-15,000 1.7 10.001-15,000 1.7 20.001-30,000 1.7 25.001-40,000 1.7 60.001-100,000 1.7 15.001-20,000 1.8 15.001-20,000 1,8 30.001-40,000 1.8 40.001-60,000 1.7 100.001-150,000 1.7 20.001-25,000 2 20.001-25,000 2 40.001-50,000 1.9 60.001-80,000 1.8 150.001-200,000 1.8 25.001-30,000 2.3 25.001-40,000 2.3 50.001-60,000 2 80.001-100,000 1.9 200.001-300,000 2 Over 30,000 2.7 Over 40,000 2.7 Over 60,000 2.2 Over 100,000 2 Over 30.0000 2.5 Category I Rural Category II Urban up to 10,000 inhabitants Category III Urbane 10.001-20.000 inhabitants Category IV Urbane 20.001-50,000 inhabitants Category V Urbane 50.001-100.000 inhabitants Category VI Urbane over 100,000 inhabitants + Article 51 Taxable income and imposition shall be determined: a) Annually, after the income of the previous year and in part for each professional exercise, occupation or lucrative holding; b) When getting every occasional win. + Article 52 Finding of the income provided in art. precedent, paragraph a, and the establishment of the tax shall be made on the basis of the declaration that taxpayers are obliged to give annually or at the beginning of the exercise according to the rules provided under Title III The declaration must include the gross proceeds made in the year ended at 31 previous Decemvrie, from each kind of profession or ordinary occupation, and the expenses necessary to obtain income. It can be supported with regular kept registers. For the income that began during the previous year, but lasted more than three months, the income will be calculated by referring to the time they lasted. If in the previous year they lasted less than three months, they will be determined after appreciation, as shown below. The agents of the tax office charged with the charges, as well as the appeals commissions, have the right to appreciate the sincerity of the statements, also taking into account the visible signs in relation to the taxpayer's living. The fixed fees of professionals like the present tokens, being charged to the payroll tax, do not go into taxation. Any commercial or industrial company, having in its service or using the occasional work performed by persons subject to tax on free professions, within one month since they made the payment, is obliged to communicate to the constituency of finding out the domicile of these persons, all amounts paid to them in the form of fees, participation or tokens of presence, as remuneration of the services provided, under the sanction provided by art. 105. + Article 53 For occasional gains provided by art. 51, paragraph b, of isolated business, or of random draws, which are not subject to an elementary tax, those who have realized them are obliged to declare immediately the winner, at the perception of the place where it was realized. Tax will be found according to art. 94 and will be paid immediately. Those who pay these amounts are obliged to retain and pay to the State the tax with the norms established in art. 47. + Article 54 Any resident of the country, major, outside of women or those who have in their country residence in 6 months in a year and who are not taxable at any tax provided by this law, outside the staff of the Foreign Diplomatic Corps, will pay a tax lei per year. They exempt from this minimum tax other tax of less than 50 lei annually, will be imposed only with the difference up to this amount. They exempt themselves from this minimal tax infirmii incapable of work, in charge of public assistance, as well as those who reached old age, without means of living, the reservists who took part in the campaign of 1877-1878 and the invalids of War 1914-1919. + Chapter 7 Progressive tax on global income + Article 55 The progressive tax on global income is placed on the entire annual income of the taxpayer, which consists of both income subject to elementary taxes and those exempted from those taxes, or the lowest provided in other countries. + Article 56 Individuals are subject to this tax, namely: 1. For all their incomes in the country and abroad, any resident of the country, anyone who has their usual residence in Romania for more than 6 months in a year, as well as Romanian citizens who live in another country. If foreigners residing in Romania are subject in another country, to a progressive tax on global income, similar to the present one, they will be able to ask, until a deal with foreign states, that the income imposed abroad should no longer be imposed in the country than for the difference between the Romanian and foreign taxes. 2. For the income that pulls from the country, foreigners, who have neither their domicile nor their usual residence in Romania. + Article 57 The taxable income of a family head includes: his personal income, of the wife with whom he also lives with the other minor members of the family whose income he has at his disposal, following that the tax established on the basis to these revenues to be paid by each in proportion to its revenue that goes into the composition of the global one. The income of the wife and of these members from salaries or from the personal exercise of a profession, trade or industry shall be imposed separately. + Article 58 Not subject to this tax: a) King and members of royal family; b) Diplomatic and foreign consular staff, the latter provided that they did not reside in the country and did not have other ordinary occupations here, in all cases, however, under the condition of reciprocity. + Article 59 Tax shall be placed: a) At the place where the taxpayer has the main residence, or in absentia at home; b) At the place where the principal came if he has no domicile, no residence in Romania; c) At the place of the last domicile or residences or in absentia in Bucharest, for Romanian citizens who have no domicile, no residence, no income in Romania. + Article 60 The revenue that goes into the composition of the global one is calculated on the basis of the respective revenues of the previous year, a) Net income that is found in order to impose on elementary taxes, as they were determined for those taxes; for taxpayers imposed on the basis of the table from art. 30, the taxable net income is multiplied by the tax in the table by 10; b) Taxable income by way of withholding or direct shedding to elementary taxes, otherwise as they are taxable for the previous year, except for income from salaries and pensions, which will enter into reduced taxation with a fourth and those of cash deposits with banks in the country, which will not enter into taxation; c) The revenues of the previous year, which ceased during that year, as well as those exempted from elementary taxes, according to the calculation norms set out in some taxes, for similar incomes. The income of the buildings not included in the respective basic taxes shall enter into this calculation, as they were carried out in the previous year. To this end, they will be determined, according to the rules established for those basic taxes, but with the procedure provided for in Title III, until they become taxable to them. + Article 61 The overall income is formed, from the general one, from which the decreases below are made only on the basis of annual statements. These statements will be able to be completed by taxpayers and before the substantive courts. 1. Elementary and additional taxes on income that compose the global one. 2. Interest paid or deposited at the House of Submissions, according to art. 521 from civil procedure, to chirographic or mortgage and privileged debts, as far as they are not deducted by law at elementary charges. 3. The annuities of the rents to whose payment the taxpayer is obliged, on the basis of a title not constituted by himself, as well as those constituted by him by means of documents or to a benefit institution or for onerous title. 4. The deficits tried in the previous year at agricultural, commercial or industrial enterprises, up to the competition of global income, without being able to be reworn over the following years, found after the regular and sincere registers held or on the basis of expertise. 5. The value of books and magazines bought by members of the teaching staff, according to the invoices presented before the Commission of Taxes. For taxpayers with a general income below the amount of 40,000 lei, the global tax, following the application of the low, as shown above, cannot be lowered below 400 lei. For taxpayers with a general income above the amount of 40,000 lei, the global tax following the application of the deductions, as shown above, will not be less than 600 lei, nor lower the calculated tax on the minimum income established on the basis of the following elements: a) Housing value of the dwelling; b) The persons used in his or her family's service; c) Automobile; d) Annual expenses of the taxpayer, established by his own declaration, in conjunction with the data from points a, b and c and with the elements found by the agents of the tax office. The income will be calculated for each of these bases indiciation as follows: a) The housing value of the dwelling, with the exclusion of the party affected by trade, industry or profession, will be equal to the gross income established for the tax on buildings; in case the property is exempt from this tax, the housing value will be equal to the income resulting from the comparison with similar rented buildings, and the general income of the taxpayer cannot be considered less than twice the housing value of his/her home. For professional libers (lawyers, doctors, engineers, etc.), the provisions provided in art. 50 50; b) For each servant lei 10,000; c) For each car lei 60,000, reducing by half this amount, if it also serves to professional needs; d) Compared to the cancelled expenses, the income cannot be calculated at less than the fourth part of these expenses, if the valuation according to the indications above lowers the income below the fourth part of the expenses. The income established on the basis of indiciation elements will serve to place the imposition with due quota, according to art. 64, after operating the low for familiar tasks, where appropriate. Service personnel and vehicles used for agricultural and wine-growing operations shall not be regarded as indiciation. + Article 62 For people who reside in another country, but they have in Romania at least 6 months in a year, one or more residences, or are domiciled, but they draw their income in most of another country, and if the global income cannot be established in another way, it will be determined in relation to the housing value of these residences in the following way: If the total housing value of the residences is the taxable income Minimum in relation to the housing value will be Pina at ........... 5.000 lei Dela ............. 5.001-10,000 "" ............. ............. 10,001-20,000 "" ............. ............. 20.001-40,000 " Over ............. 40.001 ' times " 5 5 "" 6 6 "" 7 7 "" 8 8 " + Article 63 The overall income is fully taxable only if it reaches the amount of 20,000 lei annually. In the calculation of the taxable global income, the portion of less than 1,000 is neglected. + Article 64 The overall income is required with the following rates: ┌ ---------------------------) [...] [...] [...] [...] | Global taxable income in | | | | | | | the intervals between the figures | | | CALCULATION OF THE TAX FOR | | below indicated portion | | | GLOBAL REVENUES CONTAINED | income less than 1,000 | | | IN THE RANGES INDICATED IN THE FIRST | | lei is neglected. | SHARE | TAX | COLUMN | | The portions from 1,000 lei | | | | | | | | up they round like | | | | | | | | also follows tax | | | | | | | | calculate what it looks like | | | | | | | last column | | | | | ├ ------------- [...] [...] [...] [...] [...] [...] | In intervals | | | | | | round | 20,000 | 1% | 200 | At 1,000 lei imp. 15 15,-lei | | 30,000 | 1,166 "| 350| each 1,000 increases by 15,-" | | 1,000 in | 40,000 | 1.25 "| 500 |" 1.000 1.000 "" 15 15,-" | | 1,000 lei | | | | | | | | | | | | | | Idem din | 60,000 | 1,60 "| 960 |" 1.000 1.000 "" 23 23,-" | | 2,000 in | 80,000 | 2 "| 1,600 |" 2.000 2.000 "" 64 64,-" | | 2,000 lei | 100,000 | 2,50 "| 2,500 |" 2.000 2.000 "" 90 90,-" | | | | | | | | | | | | | | | | | 150,000 | 3,25 "| 4.875 |" 5.000 5.000 "" 237,50 237,50 " | | Idem din | 200,000 | 4 "| 8,000 |" 5.000 5.000 "" 312,50 312,50 " | | 5,000 in | 300,000 | 6.25 "| 18.750 |" 5.000 5.000 "" 530 530,-" | | 5,000 lei | 400,000 | 7,60 "| 30.400 |" 5.000 5.000 "" 590 590,-" | | | 500,000 | 9 "| 45,000 |" 5.000 5.000 "" 740 740,-" | | | 600,000 | 10.50 "| 63,000 |" 5.000 5.000 "" 900 900,-" | | | | | | | | | | | | | | | | Idem din | 700,000 | 12 "| 84,000 |" 5.000 5.000 "" 1.050 1.050,-" | | 10,000 in | 800,000 | 13 "| 104,000 |" 10.000 10.000 "" 2.000 2.000,-" | | 10,000 lei | 1,000,000 | 14,40 "| 144,000 |" 10.000 10.000 "" 2.000 2.000,-" | | | 1.500,000 | 16.80 "| 252,000 |" 20.000 20.000 "" 4.320 4.320,-" | | | | | | | | | Idem din | | | | | | | | 20,000 in | 2,000,000 | 18 "| 360,000 |" 20.000 20.000 "" 4.320 4.320,-" | | 20,000 lei | | | | | | | | | | | | | | | 3.000.000 | 19.20 "| 576,000 |" 50.000 50.000 "" 10.600 10.600,-" | | Idem din | 4.000.000 | 20.40 "| 816,000 |" 50.000 50.000 "" 12.000 12.000,-" | | 50,000 in | 6.000.000 | 21, 60 "| 1.269,000 |" 50.000 50.000 "" 12.000 12.000,-" | | 50,000 lei | 8.000.000 | 22, 80 "| 1.824,000 |" 50.000 50.000 "" 13.200 13.200,-" | | | 10.000.000 | 24 "| 2.440,000 |" 50.000 50.000 "" 14.400 14.400,-" | | | | | | | | | Everything passing by 10,000,000 | | | | | | | | lei is required by 36% | | | | | | | neglecting the portion May | | | | | | small 1,000 lei. | | | | | | └ --------------------------- ------------- ------------------------------------------------- The global tax is increased by 5% for single and widowed men without children, exceeding the age of 30 exclusively up to 55 years inclusive, apart from the sick proved. The income taken from the country, by the inhabitants of another country, for which their global income cannot be established, or cannot be stated to which individuals belong, when they are taken by anonymous companies from other countries, will be subjected to the spring those incomes, instead of the tax on global income, with an override to the elementary imposition, of half the share of that elementary tax. The income of securities taken from the country by foreigners, natural or legal persons, who do not have their domicile, habitual residence, or their main office in Romania, will not be subject to progressive tax on global income, as they are subject to country of origin. + Article 65 The imposition is determined according to the rules contained in Title III; on the basis of taxpayer statements, the registration of income in the matrices of contributions to elementary taxes, and all the tax findings of any acts. + Chapter 8 Tax deductions + Article 66 Taxpayers will be granted decreases from the taxes found, as specified below: a) For familiar tasks; b) For small incomes subject to elementary taxes; c) For mortgage tasks. All these decreases are made only on the basis of the annual statements of taxation, since they are to be given all the income of the taxpayer, as well as the circumstances in which they are located. Taxpayers, who are dispensed by the annual statements for the establishment of the global income tax according to art. 86, will make statements to be able to get these declines. The provisions laid down in Article 98 shall apply for their finding. Decreases to operate on elementary taxes will also be operated on the respective additionales. All decreases are operated in lei; the result of the money calculation is neglected. + Article 67 The deductions for familiar tasks are granted from the global income tax, according to the provisions of the table below and only in case when the taxpayer is not taxable at this tax, they will be granted on elementary taxes. It is considered family members for whom the taxpayer has the right to decrease: 1. The wife who lives with her husband, except when she has taxable income separately, according to art. 57, para. 2, more than half of the taxable global income on the husband's name. 2. Ascendents, descendants, foster and recognized children, aged less than 21 years, on April 1 of the year for which the decrease is required, or exceptional and those over 21, who are actually in charge of the taxpayer, the minor siblings and the sister However, with the condition, however, that all should be maintained by the taxpayer and not have each taxable income particularly globally, more than one-fourth of the taxpayer's overall income. Taxpayers will present the documents of birth, the evidence that will be required by the published instructions of the Ministry of Finance. If the taxpayer is not subject to the global income tax, the decreases for the persons in charge will be operated in the manner indicated in the last column of the table below, at one of the elementary taxes entered in the roles, after the election the taxpayer. These decreases are not operated on the income taxes provided in art. 53 53 and 54. The decreases will be: Number of family members for whom due allowance is granted SCADERI of FACUT from the global income tax when this taxable income is: If the overall income is below the taxable minimum the decreases to be operated from the basic taxes and accessories entered in the roles are: Dela 21.000 lei up to 40,000 leiDela 41.000 lei up to 60,000 leiDela 61.000 lei up to 100.000 leiDela 101.000 lei up to 500.000 leiDela 501.000 lei up to 1.000.000 lei Dela 1-220 %10%5% -- 10% Dela 3-430 %20%10%5 %-14% Dela 5- 740 %30%20%10%5%16% Dela 8-1050 %40%30%20%10%18% Over 1060 %50%40%30%20%20% + Article 68 For taxpayers whose overall income falls below the taxable limits, discounts will be made from the lower taxes specified in the cases when the income does not exceed the amounts below, namely: 1. If the total income of agricultural properties of a taxpayer does not pass 2,000 lei, it will decrease 25% of the taxes of agricultural properties of categories 1-6 provided by art. 4, exploited by the taxpayer himself. 2. If the total net income of the built properties belonging to a taxpayer does not pass 2,000 lei in communes with population up to 10,000 inhabitants, of 3,000 in those with 10,001 up to 50,000 inhabitants, of 5,000 in those with 50.001-250,000 inhabitants and 6,000 lei in those with over 250,000 inhabitants, will decrease 25% of the total tax of the building inhabited by the owner or the holder of a real right of use, if he lives in the building. 3. If the total commercial net, industrial, agricultural, professional income, or ordinary occupations does not pass 3,000 lei, the tax will be reduced by 50% for the imposition of the main occupation of the taxpayer. The allowances of the reductions provided for in this article are added to those of the previous article, making one reduction. The limits of the total income provided for in this article over which the decreases cannot be made, will be subject to change by the budgetary law, as soon as the course of the leu against the value of gold will change by more than one third in relation to this difference from the moment of application of the + Article 69 From the basic taxes on real estate income the part of the corresponding elementary tax is deducted to the amount paid as interest on the mortgage or privileged debts that encumbered the respective buildings, as well as the damages of hail and floods in case of total destruction, when the harvest was not ensured. In order to operate these decreases must be shown the mortgage or privileged pregnancy and the payment of the mobile tax on the interest paid on the previous year. It will not be claimed proof of payment of this tax for interest paid on mortgages constituted to banks, credit institutions, or those who do business of account or loans and who are exempt, according to art. 23, the mobile tax, nor for mortgage debt rates to land, urban or rural loans, established on the basis of the special law, which rates for loans from 20 years up, will be fully counted on these discounts. + Article 70 If the decreases provided for in Articles 67 and 68 of the same real estate taxes are made, the decrease provided by art. 69, the decreases in the first two articles are made on the part that remains after the tax due to mortgage interest has decreased, according to the provisions of the latter article. + Chapter 9 Additional charges + Article 71 Additional quotas will be applied to some of the elementary taxes, within the limits provided for, for the benefit of counties, communes, chambers of commerce and public institutions below indicated. The tax is applied and calculated in total, on taxable income, subject to each tax and after collection, is allocated according to the quota of each institution. For taxpayers imposed on the basis of the table from art. 30, the income subject to additional quotas is multiplied by the tax in the table by 10. + Article 72 Taxes besides which can be set up such additional taxation and the maximum of quotas that the above-mentioned institutions can establish, are: 1. For counties: 3.75% besides the tax on incomes of agricultural properties, 2% besides that on incomes of cladite properties, 2 percent besides that on commercial and industrial incomes and 1% besides tax on income from professions and occupations not subject to other taxes. 2. For the common: 2.25% besides the income tax on agricultural properties, 6% besides the income tax, 3 percent besides that on commercial and industrial incomes and 3% besides the tax on income from professions and occupations not subject to other taxes. 3. For Chambers of Commerce and Industry: 1% besides the commercial and industrial income tax. 4. For public assistance and national culture: 3% besides the tax on securities income imposed by 15 and 12 percent. 5. For the Agricultural and Labor Chambers will be able to establish by the laws of their establishment, accessory quotas besides taxes for the respective incomes from agricultural properties, from salaries or professional exercise up to 1 percent. Within the maximum figures above, these quotas will be determined by the institutions in accordance with their organic laws and communicated to the tax-finding administrations at the latest by the end of January of the year of taxation. They can only change at the beginning of the year. If a commercial or industrial enterprise is exercised in another commune or county than that where the seat of the direction is located and where the elementary tax is placed, according to art. 37, the income that serves the basis of the additional imposition will be distributed on the communes, namely: 30% at the commune where the seat of the direction is located and 70% at that where the exercise of the enterprise takes place, and if this exercise is done in several communes, the share of 70% will be shared on the joint, in relation to the importance of each exercise. For the institutions and companies created with progressive participation of the counties or communes to the benefits, the respective additional taxes will be determined by subtracting from the net benefit the benefit part of the counties or communes. The buildings affected by the industries cannot be imposed, apart from the quota provided for in art. 13 for the State, and out of the additional listed on this article, with no other additional tax for the benefit of communes or counties. + Article 73 The fines imposed after this law will be paid in full to the State as expenses of perception. + Article 74 No tenths or other additional taxes, except those present, can be established on the taxes established by this law or on the income subject to these taxes, for the benefit of no public institution. + Title III Income finding, settlement and levying of taxes + Chapter 1 Method for income finding and tax determination + Article 75 Periodic, annual charges as well as the application of the law shall be established as follows: 1. For real estate income in the census and by the rules set out at titles I, cap. I and II, through commissions constituted in the manner provided for in art. 79. The first census period, begins on April 1, 1923, and ends at 31 Decemvrie 1927. The census period will begin in the future on April 1. 2. For income that is found and imposed annually on elementary and global income taxes every year by delegates of the tax office, as shown in art. 76, on the basis of the statements, the old statements and the preparatory findings, made by the agents of the tax office. The competence of the tax delegations, charged in the first instance with the finding of taxable income and the establishment of annual charges also extends to the year preceding that in which they work. 3. For the income to be found during the year, when the exercise of an enterprise or profession begins or ceases, or for chance gains, through the agents of the tax office and in accordance with the provisions of art. 94. At the finding constituency in which a taxpayer resides and a taxpayer is required, his tax file will be drawn up and kept. He will encompass apart from the statements and acts joined to them, one copy of the taxpayer's imposition minutes, the findings of the tax bodies and any other acts in connection with the establishment of his taxable income, contracts of rental, sale, donations, mortgage, of interest, of disposals, communications of the amounts collected as: tantiems, draws, tokens and the like. + Article 76 The finding of taxable income and the establishment of annual charges, in the first instance, is made by a delegate of the designated tax office in the body of the Ministry of Finance's finding, control and inspection officials, under the supervision of inspectors regional or a special delegate of the Ministry of Finance. For cases of taxation on commercial and industrial income, the delegate of the tax office charged with the finding of taxable income and the establishment of charges, will be assisted by a delegate appointed by the chamber of commerce and industry; and for professional ones, by a delegate appointed by their organizations recognized by laws. The delegate of the chamber of commerce or professional organizations has an advisory vote; however, he may make a special statement of what he has to do regarding the establishment of taxable income, when he sees fit, in which case the observations it is mentioned and attached to the minutes of taxation. In addition to each delegate will be an alternate designated in the same way, to replace it in case of prevention. The delegates of the chambers of commerce and professional organizations are paid, for the duration of the taxation works, by the organizations that appointed them. The tax delegate will help you with a secretary, who will be proposed by the tax-finding administrator. Classification of taxpayers required on the basis of the art. 30, is made by a county commission consisting of: a judge appointed by the president of the tribunal, as president, the tax-finding administrator and a delegate appointed by the chamber of commerce and industry. The commission will be helped by a secretary appointed by the tax-finding administrator between the officials of the tax office. This commission will take into account the factual situation and the provisions of the law, drawing up nominal paintings on the communes, those to be imposed on the basis of the table above mentioned, which paintings will serve the annual courts at the settlement of taxes. The annual courts cannot change these classifications. + Article 77 His tax taxpayer through the officials referred to in art. 92, will be able to appeal against the minutes of taxation within 20 days counted, for the taxpayer, from his communication, in the form provided by art. 97 97, and for tax, from the date of the minutes of taxation. In the case when the complaint was made about the general path provided for in art. 83 83, the term of appeal flows from the communication of the commission decision provided for in that article. Calls are made and registered with the tax finding administration or the non-essential city finding constituency, in which the appeal commission operates, according to the provisions of art. Next. + Article 78 The appeal committees, which will judge these appeals, will be composed of: a) A magistrate of the respective tribunal delegated by the Ministry of Justice, as president; b) A delegate of the tax office; c) A delegate of taxpayers, designated by lot of the president of the courthouse in a list of 20 taxpayers who are not civil servants. This list will be made up and presented by the tax finding administration; d) For calls related to the imposition of revenues from trade, industry and professions, the delegate will also be designated by lot by the President of the Commission of Appeal in public sitting of a list of 10-20 traders, industrialists or professionals effectively exercising the undertaking. The list shall be drawn up by the chambers of commerce and the respective professional organisations recognised. In addition to each delegate will be an alternate, designated in the same way, to replace it in case of prevention. The appeal committees, will judge in three, filling in with the chamber of commerce delegate, professional organizations or taxpayers, as they have to judge imposing on commercial, industrial, professional, or global and commercial income. real estate. The appeal committees will work valid, however, even only with the chairman and delegate of the tax office. None of the delegates referred to in points c and d may work more than one month in the appeal committees, they shall be replaced by others, designated in the conditions shown above for each of them. The commission will be helped by secretaries, among the officials proposed by the tax finding administration. The decisions will be pronounced, with a majority of votes. In case of divergence, the appeal will be judged in the committee's panel. + Article 79 The evaluation and taxation commissions of the census, provided by art. 4 4 and 18, shall be composed of: a) A delegate of the county council or in the urban communes, a delegate of the communal council, or the institutions that hold their place; b) A delegate of the designated tax office of the officials of the Ministry of Finance; c) A delegate of taxpayers, designated by drawing lots made by the judge of the respective district, and for the cities where there are courts, by the president or first-president of the tribunal, from a list of 20 taxpayers, Book-makers, of the most competent and connoisseurs of local conditions that are not civil servants. The list will be presented as follows: 1. For the commissions, which will operate in the urban communes, by the tax finding administration together with the mayor and the president of the tribunal, in the cities where they are tribunals or with the judge of the respective detour. 2. For the commissions that will operate in rural communes by the tax finding administration together with the judge of the respective detour. The commissions for the trial of appeals introduced against the taxation of the census shall be composed as shown in art. 78. + Article 80 The grounds for appeal and the acts on which they are based will be filed, either by the request for appeal or by a special memo, until the day fixed for trial. The commission is obliged to judge according to the memoirs and the documents presented, even in the absence of the party, if the fiscal does not ask for a deadline to become aware of them + Article 81 The annual charges will be made on the days to be determined by the instructions of the Ministry of Finance, which will be published in the way shown in art. 99. The constituencies in which the tax delegates will work, tasked with finding taxable income and establishing annual charges, will be determined and published on the same path. The classification and appeal commissions shall be convened by the Ministry of Finance as shown in art. 99. In each county will operate at least one call fee in the city of residence; and if there will be more commissions, they can also operate in other communes. + Article 82 The delegates of the tax charged with the finding of taxable income and the establishment of annual charges, as well as the appeals commissions will be helped by expert-accountants or other specialty, appointed by the Ministry of Finance. Accounting experts cannot work more than one month in the call commission, after which they will be replaced by others appointed by the Ministry of Finance. For the surveys of which the appellate courts need in the adjudication of appeals and which cannot be carried out at the meeting by the expert attached to the commission, it will be possible to delegate other accountants, chosen from a list approved by the Ministry of Finance after the opinion of the body of the respective experts is taken. The tax expert report required either by the tax courts or by the ordinary courts, having a technical character to explain the various accounting posts, any considerations of any nature that would be made by the expert accountants on taxation or non-taxation of any amount, attract the nullity of the report. They are void and reports prepared by experts other than those provided in the list approved by the Ministry of Finance. No expert can be trusted by the call committee more than one expertise per month. If the court finds that the report of expertise is manifestly partial, besides the nullity of his right, it attracts for the accounting expert the punishment but imprisonment up to two years, considering it as a crime of false testimony. In these cases, the tax or ordinary courts shall be notified ex officio and shall send the relevant file, the file concerned, for the setting in motion of the public action. The members of the appeal committee, who are not civil servants, as well as the experts, will file before operating an oath before the commission. + Article 83 The Ministry of Finance is established by the Ministry of Finance, in order to establish general rules on findings, assessments and assessments in determining taxable income, composed: a) An adviser to the High Court of Cassation as President. He will be appointed by the first president of this Court; b) A delegate of the Ministry of Finance; c) A delegate of taxpayers who will be designated for the incomes of agricultural or agricultural holdings by the Union of Agricultural Chambers, for the incomes of cladite properties, among urban owners, that are not officials or joint advisers, by the Bucharest communal council; for commercial, industrial, mining revenues, namely in part each of these categories of income by the Union of Chambers of Commerce; for professional or other income income by professional organizations recognized by laws. The commission may take information from any specialist in the matter. This commission will be notified by the Ministry of Finance, either directly or following complaints of a general nature made for taxpayers by one of the below noted institutions or organizations. These complaints can be made: by the communal council for the incomes of agricultural and built-in properties; by the Chambers of Commerce for those on commercial, industrial, mining and in general exploitation by the recognized professional organizations by laws for professional income or other income. The complaints shall be submitted within 5 days following the establishment of the categories, the classification of the land and their assessment per hectare, from the display of the minutes at the town hall, and in respect of the other matters relative to the establishment of income and taxation, from the completion of the work of the taxation commission, in each commune, or in the respective suburb of a commune. Their submission will be made to the tax finding administration that urgently submits them to the Ministry of Finance, along with the works. Decisions are given without calls. Interested parties may, however, submit written pleadings of which the commission is obliged to take note of its decision. These decisions shall be communicated to the applicant party by the tax-finding administration and shall be published by the Official Gazette and by instructions. The norms established by these decisions are mandatory for the substantive courts in the trial of similar cases, both at the charges that are still to be established and the appeals by the appeals commissions. The trial of appeals against the charges for which the complaints were introduced at the central commission will be suspended until the communication of the decision of that commission. In the event that the decision of the commission amends the assessment per hectare of agricultural properties or their grouping by category or classes, the provisions of the decision shall apply to all land of the same category in the commune, even if it has not been appealed. + Article 84 Within 20 days from the delivery of the decision by the appeal commission, and in the absence of the taxpayer to the judgment or to the decision in case of postponement of it, from the communication of this decision, made in the form provided by art. 97, taxpayers or tax-finding administration can appeal against this decision for reasons of excess power, essential omission, incompetence or violation of law. Appeals shall be declared with the respective tax finding administration. The files will be sent to the courts in law within 30 days of declaring the appeal. They shall be judged by the local courts if the taxable annual income subject to the dispute in the commission decision does not pass by 100,000 lei and the respective Court of Appeal if it passes this amount. The grounds of appeal can be filed in writing until the first day fixed for trial, after which they will no longer be able to be exchanged in their fund, or added. The tax finding administration shall forward the appeals together with the files, the tribunal or the Court of Appeal. The courts of appeal fix the terms of judgment, and after the judgment return the files to the administration, together with the decisions given. The jurisprudence established by the Appeal Courts and tribunals will be communicated by the Ministry of Finance through published instructions. In the event of a counterparty between the decisions of the same Court or the sections of the same Court, of the courts or sections of the same court, of several Courts or several tribunals, in tax matters, the Prosecutor General of the High The Court of Cassation will deduce ex officio or at the request of the Ministry of Finance, the matter of principle before the Court of Cassation, united sections, to establish unity of interpretation of the law. This interpretation becomes mandatory for 5 years for all courts, and it can have, no influence, on the decisions that caused it. + Article 85 In the case of scrapping of the decision-making commission, the business shall be sent before the same call fee, which is obliged to redo the imposition in accordance with the scrapping decision. If in the appeals of the court can be restored the imposition after the documents in the case, the court itself evokes the fund and establishes the imposition, which will be executed by the tax authorities. In the event of scrapping the decision, the Court of Appeal which judges the appeal court, does not evokes the substance, but sends the business before the same appellate commissions which will comply with the provisions of this article. If the appeal commission does not comply with the scrapping decision, this second decision may be appealed in the same period and in the same forms as the first. In the same case, the appeal court, evoking the fund, will ultimately judge. + Chapter 2 Means of finding + Article 86 In order to facilitate the findings, taxpayers are obliged to give statements of taxation according to the following differences: I. Statements in the census, for real estate incomes, which are given only at the beginning of the census period and for which special rules are provided for the head. I and II under Title II. II. Annual statements for income that are required annually in the other elementary taxes and for global income. The annual statements will be made separately, both for global income and for each of the income subject to elementary taxes, apart from the exceptions below. They will be given at the finding constituency in which the taxpayer's domicile or main residence is located, namely in a single copy for the global income and for the elementary income that is found annually whose place of The imposition is in another finding constituency, and for whose place of taxation is located in another constituency, in two copies. If the taxpayer has a single elementary income to declare, in the finding constituency, the place of taxation on global income is dispensed to make the annual statement for the global income tax, having been deducted to mention on the annual statement of the basic imposition that it has no other income, and if its income does not change from one year to the next, it may no longer give a new, annual statement and in this case it is assumed to have maintained its past statement, both in has not changed the residence shown in that statement. III. Statements during the year. Taxpayers who start during the year the exercise of an enterprise, exploitation, profession or have any accidental income provided for in art. 53, are obliged to make the statements at the respective finding constituency during the year before the start of the exercise, or within 10 days after commencement or after the realization of the income, the charges will be established according to art. 94. IV. When implementing the law, the statements will be made and will be taught in accordance with the decision and instructions of the Ministry of Finance, published by the Official Gazette and by newspapers. + Article 87 The statements must include all the indications necessary for the imposition, through the official forms that will be drawn up by the Ministry of Finance. They will be made on these forms and will be accompanied by any acts that facilitate the finding of income and that tax is entitled to ask. + Article 88 In the general rule the declaration is made by the taxpayer. For minors and banned by those who manage their income, for moral people by those who represent them. The head of the family makes a statement for the income of the wife and other family members whose income enters into the composition of his global income according to art. 57. Rural residents, as and workers of large industrial establishments with more than 50 workers can make their statements, on the global income tax, and for declines collectively, in accordance with the instructions given by the Ministry of Finance. The statements will be signed by the taxpayer, by the one who represents it legally or by their procurators, in which case the copy of the power of attorney will be attached. If the declarant does not know the book or cannot complete the declaration, it will be possible to report to the finding or town hall constituency and the declarant can be signed by a tax or administrative official, in the assistance of a knowing witness of book, which will sign the alaturea of official. Upon handover will be given to declarants evidence of receipt with the registration number. + Article 89 The annual statements are given during the month of January, until the end of this month. For large commercial and industrial enterprises, this term can be extended until the end of the month of Fevruarie; and for companies on shares until the approval of the balance sheet, but at most until the end of April. In case of prevention caused by force majeure, the taxpayer is obliged to submit the declaration no later than one month after the expiry of the term provided by law, in order not to be liable to the sanctions provided for in art. 105, para. 1. The statements as well as the taxation acts are public. They can be investigated by public authorities and professional organisations. It will also be possible to investigate any particular person at the request motivated by a general interest that will make the tax finding service from the regional directorates and approved by the Ministry of Finance. The establishment of charges and the trial of appeals are made in public session. The roles will be shown at tax-finding constituencies. + Article 90 In cases when taxpayers are dispensed by annual statements, according to art. 86, the charges shall be determined after the matricole, or after the declaration given for the elementary tax. For taxpayers who, although obliged, have not given statements, they are established in the conditions of art. 95. + Article 91 The lease or lease contracts presented, even having the definite date can be removed motivated to assess the housing values of the buildings in the following circumstances: a) When it is found that these contracts are economical; b) When the lease or rental is not made for the purpose of making an income, but for the purpose of donation or benefit to a relative or any other person, physical or moral. All means of probation can be used to prove fraud, as well as to establish those contained in the acts invoked by taxpayers. + Article 92 The preparatory findings of the charges are made by the officials of the tax office, designated for this purpose by the Ministry of Finance These officials will make the findings after the matricole, after the taxpayers ' statements and the documents presented and after any other acts, subjecting them to the courts. They will have the right to do on-site research in terms of income finding, ask anyone for any information in this regard, claim the submission of registers for verification and ask taxpayers for clarification in writing. or to call them for this purpose to the place where the imposition is made, in the form provided by art. 97. In this case the call will be made only by the administrators or regional inspectors. The opinions and communications made by the agents of the tax on the global income tax will be sent under closed envelope. + Chapter 3 Amendment of the charges, charges during the year, ex officio + Article 93 The elementary charges that are found annually and the tax on global income will only be able to change from April 1 of each year, which day the tax for a whole year is established. The charges of real estate income that are set on a 5-year period will change from April 1 of each year, only in cases when a property disappeared or was born, when the term of exemption expired or changed. the conditions of taxation established by law or when for any reason, a taxable income has not been imposed until then. The taxpayer is obliged to mention in the annual statements these circumstances. The charges in these cases will be determined by the annual commissions the same as the other charges. + Article 94 During the year there will be possible charges or decreases, in the following cases: a) When the owner gives a forest for cutting or when he himself or the explorer begins or ceases to operate a forest. For these cases, additional statements will be given, in the conditions of art. 6 6 and 86. The imposition will be determined on the income due to the owner, if he gives the forest to the exploitation of another; and for the explorer, to the income corresponding to the period of the current year in which the exploitation takes place and according to the rules provided for and IV, under Title II, as regards the assessment rules, but with the procedure below; b) When a trade, industry or profession begins or ceases. At the beginning, the declaration will have to be made in the conditions of art. 38, and the imposition will take place from the first day of the month in which it takes place. At the end, the decrease of the tax will be made from the first day of the month following the termination, if the declaration took place during the month of termination; and in case of the contrary from 1 of the month following the declaration. c) When the taxpayer is in the circumstances provided by par. b. of art. 51 51; d) If during the year of taxation on the global income tax, an income that has entered into the composition of the global income, has ceased, the taxpayer will be decreased by the tax difference that year, based on the declaration that will give. The decrease will be operative from the beginning of the quarter following the one in which the application was registered In all cases provided for in this article, the charges and decreases will be carried out by the officials of the tax office, referred to in art. 92. These charges and decreases will be communicated according to art. 97. They are subject to appeal, in the conditions of art. 77. + Article 95 The taxpayer who did not give in the term the declaration to which he is obliged, or gave it incomplete, as well as the taxpayer who does not give the complimentary information required in the form provided by art. 92, for the submission of which it is entitled to ask for written proof, shall be imposed ex officio, namely: a) The annual taxation courts ex officio or after the findings previously made by the agents of the tax office. In the event of an obligation, he did not make a statement, the taxpayer does not quote himself before the annual taxation court. However, he has the right to appear on the day fixed by the displays made, according to art. 99. In all cases, it shall have the right of appeal, within 20 days from the presentation or from the communication of the imposition, if it has not been presented; b) If the imposition could not be made by the annual courts finding being posterior to the conclusion of his works, it will be possible to make ex officio the agents of the tax mentioned in art. 92, only until the end of the year of taxation. Imposition is communicated according to art. 97 and is subject to appeal, in the conditions of art. 77 77; c) If it is found to evade tax, after the end of the year of taxation, no more acts of taxation will be drawn up, but of contravention. + Article 96 On the occasion of the opening of a succession, the agents of the tax office are obliged to investigate the imposition of the deceased for 5 years past the implementation of this law. When it is found that the deceased taxpayer was omitted to be imposed on the roles of the year of the opening of his succession or of one of the previous 5 years, or was uncomplicated imposed by hiding part of the income, the finding and the collection of taxes not levied from the asset of the succession, these taxes count as a succession task. The imposition is made ex officio, by the tax agents, according to art. 94, in the name of succession. The tax will be charged from the total estate, before any other debt, the heirs will allocate this task between them. They will have the right of appeal, in the conditions of art. 77; the jurisdiction of the courts in this matter spanning 5 years ago. + Chapter 4 Procedure before courts + Article 97 Taxpayers who have given annual statements or who have appealed, will be subpoenaed before the imposition and appeal courts. The citation will be taught to them through the agents of the respective finding or perception constituency, through the notary of the commune or through the officials of the judicial or administrative police, at least 5 days before the date of appearance at the place of taxation, and if by declaration or appeal the domicile is indicated, the citation will be taught at that home. If the quoted person is found to be handed the summons, taking the proof of receipt, signed by her; and if she does not know the book, the handover will be found by putting her finger in the assistance of a book-knowing witness, who is not in the service of the authority that Performs procedure In case of refusal, the citation will be stuck on the door of the house, training a minutes, in the assistance of a witness, according to the above paragraph. In case of lack of taxpayer, the citation will be handed over to a relative or servant, who lives with the dance, under the proof; in the absence and of these persons or in case of refusal or impossibility of signing them, the citation will stick on the door of the house, training a record in this regard, in assistance, to a witness, a book-knowing, who is not in the service of the authority that performs the procedure. As soon as the service is organized for the transmission of the citations by post, they will be handed over on this path. In case the calls are personally handed over by taxpayers known by the book and can be fixed immediately the court term, the taxpayer may take notice of the term, under his own signature, even on his request. All the deadlines provided for in this law, for appeal, communications, displays and citations, are understood on days off. Those charged with carrying out the procedure, who will not comply exactly as provided above, will be punished with the loss, the 15-day salary, and in case of relapse they will be referred to the discipline commissions to have their sentences applied. Disciplinary. The fine is applied by minutes, trained by the finding administrator. + Article 98 The applications for decreases in Chapter VII under Title II and the basic taxes, made by the annual declarations, will be settled with the same procedure and jurisdiction as the annual charges. The deductions will be operated in roles, annually, with annual taxes. When applying the law will be determined by the instructions of the Ministry of Finance, the ways of finding and operating these decreases + Article 99 The days of carrying out the annual charges and convening the appeal commissions, as necessary, will be published by the Ministry of Finance, on the official advertising routes. In particular at each constituency and rural town hall, the name of the taxpayers will be displayed the day before, to whom the imposition will be made the following day. + Article 100 The decisions of the courts of taxation, appeal and appeal are given without opposition. Ahead of appeal fees, and appeal courts, taxpayers will be able to be assisted by lawyers. Fiscal will be defended before appeal or appeal fees by a special delegate, based on an address of the tax finding administration or the Ministry of Finance. Before the courts of appeal, the parties shall not quote. The deadlines set, are displayed at the door of the venue 10 days before the day of the judgment. For appeals to be tried by the Appellate Courts, the deadlines shall be communicated to the tax-finding administrations and shall be displayed at their premises at least 10 days before the judgment. + Article 101 All the procedure for finding the taxes provided by this law is exempt from stamp. + Chapter 5 Formation of matrices and rollers + Article 102 The matricoles in which income and contributions will be entered will be drawn up on communes and suburbs in urban communes and on communes, villages and hamlets in rural ones. The registration in them of established incomes and taxes, as well as of the pretenses followed, according to the law, is under the control of the bodies called to establish the imposition. Incomes subject to elementary taxes are passed in the matrices rounded in dozens of lei through the unification. Matricoles are not public acts. They will be kept under the key and will be released copy of them rather than directly to the interested taxpayer. + Article 103 The roles for the fulfillment of the contributions are formed by the agents of the tax office after the matrix All the pretenses in the matricole will also be passed in respective roles, forming nine recaps under the same control. The roles are public acts. Certificates from their contents can be free, on request, to the interested, on the legal stamp. + Chapter 6 Measures against tax evasion and sanctions + Article 104 Any deviation from the provisions of the present law shall be considered as simple consideration or qualified consideration and shall be punished according to the provisions below: Simple contraventions + Article 105 a) Taxpayers who did not present the declaration of imposition within the period, who presented incomplete statements regarding the data necessary to establish incomes within the meaning of art. 95, as well as those who will not present on request the contribution card, will be punished with a fine equal to a quarter of the due tax. b) Taxpayers who will not present at the imposition the registers, contracts or any other acts, from which higher taxable income, than those established, would result, and which will be found by the tax authorities after the year of taxation, as well as those who will not give the complimentary information required according to art. 92, will be punished with a fine equal to the tax due to the income of the income difference; c) Individual firms or companies of any kind that will not comply with the provisions of art. 25, para. 7 7, 8 and 9 and art. 26, para. 5 5 and art. 47, para. last and art. 52 52 para. Last, they will be punished with a fine equal to the basic taxes provided in these articles, due to the tax for non-single amounts; d) Any other deviation from the provisions of the present law, which would result in evading income, due to their non-highlighting by taxpayers before the charges of taxation or the finding bodies, will be punished with equal fine with the tax doubt calculated on the income found unimposed; e) The same penalty applies to enterprises of any category, which for reasons that escape from the control of the tax office, make records that lead to diminishing the result and do not highlight the taxation of the tax authorities, these records, how and enterprises that set up passive accounts with fictitious nomenclatures, calculate amortisses to overvaluations, make dormant reserves and other such operations without highlighting them at the charges; f) Taxpayers, who will not present the constituency where their imposition on global income is made, all carnets of contributions released by other perceptions for the income they have, will be liable to a fine equal to the tax filing. global; g) Traders and industrialists who do not keep the commercial registers will be liable to a fine equal to the tax due to the tax office. This fine does not apply to small craftsmen and small defined traders, according to art. 12 of the law on luxury and turnover tax; h) Traders and industrialists who, although they keep the registers as a rule, do not communicate them or refuse to procure the aid acts, within the time fixed by the tax office and which will not be able to be in any case less than 8 days from the date of receipt of the written request of the tax office, will be liable to a fine of 500-1.000 lei for each day of delay; i) Persons who have contractual relations with taxpayers and will refuse to give within 10 days the information required by the tax office on the imposition of the object of the contract, will be subject to a fine of 10,000 lei. The refusal shall be concluded by the minutes. Qualified contraventions + Article 106 Taxpayers who will not declare the totality of their income, or those who will hide an income in total or in part, as well as those who will pass in their commercial registers, figures other than real ones, by not registering all operations, the non-justification with acts of records, by turning to personal accounts of parts of the benefits, by not inventing the actual stock of goods, and other such workings, which prevent the finding of the true taxable income, will be subject to a fine equal to the taxing of the tax on the income difference thus evaded and found in accordance with the provisions of the present law. The same penalty will also apply to taxpayers who will prove that in their registers they have created passive accounts to which different reserves are allocated, without having declared them to impose, as well as those who evade from the results accounts. parts of benefits by debiting them with unreal amounts, as well as those who through various operations and records mask parts of benefits. + Article 107 a) Individual firms, associations and companies of any kind, except those on shares, which in order to hide the real tax situation will prove to have two rows of registers or two rows of balance sheets, of which the last non-communication the tax, or they will wear out false documents, are liable to a fine equal to the tax on the income of the income that would have been found if the imposition was made to the real income; b) Independent of the above fine, the owners and leaders of these enterprises are liable to the criminal sanctions provided by art. 332 and the following from the extensive criminal code for these crimes on the whole country; c) When the offender is a company on shares, the fine to apply will be that established in par. a. Apart from this fine that will be borne by the company, the directors, director or general manager of the company and the head of accounting, are each, in part, liable to a fine equal to a quarter of the amount of the fine imposed on the company and by the criminal sanctions provided for in paragraph b, only those who were aware of the fraud enjoyed. + Article 108 All those who, according to art. 25, 26 and 47 are obliged to retain and pay to the State the taxes specified in the mentioned articles and which will not meet these obligations within the legal term, will be liable to a fine equal to the maintenance of the tax not Unharmed. As regards public authorities of any kind, the above fine will be applied to the director and head of that accounting. For the income provided in art 23 pt. 3-6 incl. the fine shall be borne jointly by creditors and debtors. + Article 109 Whenever it is found that in contractual relations between taxpayers, some amounts of money were paid apart from contractual clauses through other liberatory instruments, such as policies, cheques or the like, and which amounts, according to the report. The present law is considered as taxable income, it will apply a fine equal to three times the tax evaded, which will be borne in solidarity by the creditor and debtor. + Article 110 Taxpayers who will attempt or will be able to lower their taxable income or evade bonds deriving from this law, by means of corruption used to the agents of the tax office, will be translated on the basis of the request. The Ministry of Finance, before the courts to apply the correctional prison from 6 months to one year. + Article 111 The agents of the tax office, charged with placing the charges, which will be proven as interested and with science, have not established the rights of the state, in accordance with the provisions of the present law, based on the investigations of the Ministry of Finance and through derogation from the provisions of the Staff Regulations, will be deposed. Apart from this they will also be able to be sentenced to the correctional prison from 6 months to one year, at the request of the Ministry of Finance. + Article 112 Agents of the tax office who will not keep in order the tax file of the taxpayer provided in art. 75 of this law, will be punished with a fine equal to the 15-day salary, and in case of recidivism with a fine equal to the salary of 1-2 months. Apart from this Ministry of Finance has the right to ask the discipline commission for the application of disciplinary penalties. + Article 113 The officials of the tax office charged with handling carnets of contributions that will freely free such books or make false inscriptions in them, by way of derogation from the provisions of the law for the status of civil servants will be deposed and brought to justice, to be applied the sanctions provided by art. 123 and 124 of the penal code, extended for these crimes on the entire country. Officials who will be charged a certain amount in the account of any tax, without making the exact mention in the contribution card and in roles, by derogating from the provisions of the law for the status of civil servants, will be dismissed from service and deference to justice, to be punished, according to art. 123, 124 and 140 of the criminal code or corresponding articles of the criminal code in force transilvanean and Bucovina. + Article 114 The officials of the tax who in agreement with the taxpayers will have been shown to have given false relations, to have made insincere acts or to be sought to use their situation to obtain advantages of any kind from taxpayers, by derogation from the provisions of the law for the status of civil servants, will be deposed and brought to justice, to be applied to art. 123, 124, 144 and 322 of the criminal code, extended for these crimes against the entire country. + Article 115 All fines specified in the present law are distinct from taxes due to the state and will be determined separately from each other by the same minutes. All proportional fines provided for in this law, for qualified contraventions will in no case be less than 5,000 lei. + Article 116 In all cases where it will be the place to apply criminal penalties, the Ministry of Finance will send in certified copy, the acts on which the public action is supported. Finding and adjudicating contraventions + Article 117 The finding of contraventions of any kind to the present law will be done by concluding minutes. They are found by the inspection and control bodies, as well as by the officials delegated specifically by the Ministry of Finance. The minutes will include: the name, the pronouns and the function of the one who researches and finds the imputed facts and the object of the contravention, the showing of the articles of the law to whose provisions the offence was also contravened. The minutes will be approved by: a) Finding administrators for contraventions that provide for an amount up to 10,000 lei inclusive; b) Regional finding directors for those providing for an amount from 10,000 to 100,000 inclusive; c) Director of direct contributions for those providing for an amount from 100,000 to 2,000,000 lei inclusive; d) Minister of Finance for those providing for an amount of more than 2,000,000 lei. + Article 118 All those fined by the minutes will have the right to appeal against it, within 20 days from the communication of the minutes, which will be made according to Article 97. The appeal will be judged by the court of the place where the offence was committed. The appeal will have to include the following: a) Name, call pronouns; b) The choice of domicile in the city of residence of the tribunal; c) Showing the minutes that are appealed; d) Showing the grounds of appeal and joining in certified copy of the acts invoked in support of the call. A copy of the appeal petition and filed papers will be communicated to the tax office by the tax finding administration within the time limit. If it follows from the debauchery the need to unwind some new appeal grounds and the submission of nine acts that the tribunal will find that they could not be formulated and filed by the appellant by the very petition of appeal, one will be able to grant a single The deadline for additional appeal is to be made and to submit new acts. The appellant or appellant who was present at an appearance is presumed to know the term for all other terms. Fiscal will be cited whenever he has not taken the term to the knowledge. The presence of the party in court shall cover any procedural defects. + Article 119 Proving the crimes, as well as the appeals directed against the minutes, will be possible to do with any means of proof, the caller being obliged under the penalty of forfeiture to present in court the witnesses whose hearing was ordered at the first Appearance. + Article 120 The sentences of the tribunal shall be appealed to the respective Court of Appeal within 30 days of the communication. The appeal will be made for the reasons and in accordance with the law of organization of the High Court of Cassation. The decisions of the Court of Appeal shall be given without opposition. + Article 121 The approved minutes are executed 15 days from the communication, and the fines cannot be reduced by the Ministry of Finance. The Tribunal will only be able to suspend the execution of the minutes only by obliging the requesting party to give cash or public effects during the day, which will in no case be less than 1/2 of the amount of the tax found, by the minutes of contravention. The judicial courts will not be able to cancel the minutes for the vices of form. If they find vices of form of essential nature, the minutes of the tax will be sent to the tax, to be completed, after which the appeal will be followed. + Article 122 Whenever it is found that from the error or omission of the taxation and appeal courts certain revenues were not considered when determining taxable income, an additional imposition will be made possible. In the additional imposition that will be made on this occasion, the sanctions provided in the present chapter are excluded for taxpayers. The minutes of additional taxation will be subject to the same rules of preparation and the same remedies as usual charges. In the case, however, in which the omission of taxable income could be made only due to a fact of the taxpayer, of those provided for and sanctioned by this law, the minutes of contraventions will be concluded, also applying the legal sanctions. Checking taxpayers and establishing additional charges or contraventions for all the exercises for which the taxpayer was imposed can only be done by the officials of the special tax delegate for each case in part, by the Minister of Finance, the Secretary-General or the Director + Article 123 The finding and establishment of taxable income either by ordinary imposition or by that additional is prescribed by passage of 10 years, counted from 1 April following each year of taxation. The finding and establishment of fines and other sanctions provided for in the present law, shall be prescribed by passage of 5 years, counted as above. Any research with the definite date made by the tax authorities, I interrupt the prescription. + Article 124 The fine established definitively by appeal or appeal, is irreducible. The whistleblower and the finding on his own initiative, each have the right to 25% of the fine remaining final and collected. Of the amounts resulting in fines, 50% will be permanently paid to the State and the remaining 50% will be recorded and distributed to those in law. The administration of receipts and payments will communicate to the Ministry of Finance the amounts recorded. The Ministry of Finance will be able to grant a special pardon to officials who will conclude the acts on the basis of which the fines are carried out. Whistleblowers cannot stand in court alatever by the tax office on the occasion of the trial of contraventions. The whistleblower of bad faith is guilty of the crime of slanderous denunciation and is punishable by the correctional prison from one month to one year. If, by the final sentence of the Court of Appeal, it will be found that the denunciation was not founded, the denounced one can start public action before the Court of Appeal, against the whistleblower of bad faith. The Court, finding bad faith, will condemn the whistleblower in accordance with the above paragraph. + Chapter 7 Paying taxes + Article 125 The amounts found and entered in roles as taxes or fines and remaining final, according to the provisions of the present law constitute enforceable claims for the benefit of the State, which cannot be reduced or abolished by any court decision, in another way than the one provided in this law. They are executors on a provisional basis, even before they remain final, immediately, which are found in the manner provided by law appeals and appeals not being suspensive of execution. It remains compensation or refund if the flow is reduced or the difference is charged if it is increased. + Article 126 The proceeds shall be made, either at once, annually, quarterly or monthly, after the following differences: a) The minimum tax of 50 lei provided in art. 54, which becomes chargeable on April 1; b) It is collected quarterly, becoming chargeable from the first day of April, July, Octomvrie and January, all taxes included in this law, except those provided for in the following paragraphs; c) It is collected according to the special provisions and on the dates established, according to the provisions of the present law, all taxes for which the law provides for the collection on the way of detention and direct shedding; d) The fines handed down according to this law and the tax provided by art. 53, on the day when they become chargeable. These amounts are part of special roles. In the first two quarters of the financial year, until the settlement of the imposition by the first instance, the enforceable title for all direct contributions is the imposition of the previous year. Compensation or restitution will be made, according to art. 125 of the law for the unification of direct contributions, if the imposition on the current year is lower and the difference will be charged if it is higher. + Article 127 The appeals against the fulfillment of taxes that are collected on the way of restraint and direct shedding, follow the path of judgment provided by the law of perception and prosecution for appeals to prosecutions. The appeal can also be made during the year in which the collection took place or if it was made in the last month 30 days after the collection. Fines related to them, however, are collected according to art. 125 125 and 126 and with the same sanctions, they are established and debited with the same procedure as for the other taxes. + Article 128 The Ministry of Finance will set up carnets of contributions, which taxpayers will be obliged to keep. In these cards, the contributions to be paid each, its familiar situation after the findings of the commission and the payments made on the account of the contributions will be entered. + Title IV Final provisions and transitors + Article 129 All the provisions contained in the present law come into force from April 1, 1923, with taxes debited in the first year only for 9 months. From the date of implementation of the present law, all the laws, regulations and any provisions relative to the old direct contributions corresponding to the present ones and their accessories, as well as those related to the finding these taxes and the following: a) For the whole kingdom: the Law on direct contributions of 1 August 1921; b) In the Old Kingdom, the laws regarding: Land tax, patent tax, including the compliment of the patent, personal tax, 3% tax on salaries, tax on income of mobile capital, tax per hectare of vineyards and tax of filoxera and law tax on fuel oil of 24-29 March 1887; c) In Transylvania, Banat, Maramures and Crisana: The giving on the ground, both taxes on buildings, on winning, of all classes, income tax, on wealth, on the benefit of those obliged to the publication of the balance sheet, on tantiems, on interest and annuity, on warring wins, on lottery winnings, on the benefit from mining; d) In Bessarabia, the laws regarding: Tax on land, on buildings, fixed and complimentary patent, income tax, for the benefit of those obliged to publish the balance sheet and on mobile capital; e) In Bucovina, the laws regarding: Giving on the ground, both taxes on buildings, on winning, on the net income of those obliged to publish the balance sheet, income tax, on tantiems, on rents and taxes and on salaries; f) Throughout the country, all additional tenths and any additional taxes established on the taxes above provided, or on their bases, both for the benefit of the State and in any other public institution, outside the military and their analogues; g) for the new territories remain abolished any other taxes corresponding to the above, whatever the name and for the benefit of any institution would be established. + Article 130 If after the first two years of the first census period, due to the change in exchange, income from uncladite, agricultural land, or housing values for buildings, will decrease by a third of the amount they had in the census. will be able to take the measure through the budget law, for the first census period to shorten by no more than two years. If it is proved with ongoing lease contracts, with the definite date, that an agricultural property is leased before 1921, with less than three quarters of the housing value per hectare, established according to art. 4, the tax established by the housing value per hectare will be decreased on the years in the contract left on the first census period, with the difference in addition to the tax that would be determined by the price in the contract. The decrease procedure will be the one provided by art. 66 66 and 98. For the buildings inhabited by their owners, the evaluation norms at the first census will be determined by the central commission provided for in art. 83, taking basic real housing value from 1914. For the properties mastered before August 15, 1916 in the Old Kingdom and August 1, 1914 in the other lands, this evaluation will not be able to pass the site of that dwelling value, and if those buildings are bought after January 1, 1919, will take the base, at least, the purchase price of the property, counting a return up to 5%. Also for the first census period the assessment of the virane land provided by art. 15, para. III, will be counted at the middle price of sale of these lands a interest of 2 "%. + Article 131 They are exceptionally and temporarily exempt from the income tax on the cladite properties: 1. For 10 years since the new buildings had become habitable since 1921 and finished until 1 January 1925. 2. Adausele to buildings in height or in the area made from April 1, 1921 and finished until January 1, 1925, for 10 years from the date when they became habitable. 3. Land in cities on which buildings were and became virane due to war devastation, for 10 years from the date of implementation of the present law. 4. Buildings that have become uninhabitable because of the destruction of war operations, for 10 years since they are restored and placed to be habitable. The exemption begins from the application of the law, and for the buildings restored from January 1 of the year following the date when they are able to be habitable, but not later than 5 years from the application of the present law. 5. The exemption granted by the law of Octomvrie 1921 for the building of the General Society of civil servants, for 10 years, from the implementation of the present law is maintained. + Article 132 For the first 5 years from the implementation of the law the share of the mobile tax to the income from the rent of expropriation, provided by art. 22, para. IV, is reduced to 5%. + Article 133 The amortisation provided by art. 31, paragraph 6, for buildings and real estate installations built or installed from 1 January 1919 until 1 January 1925, belonging to industrial enterprises, may be up to 10% in the first 10 years from the implementation of the law; and the amortisation of securities provided by the same art. Point 7, made in the same time frame, will be up to 20%, also in these 10 years. + Article 134 When establishing the complimentary tax provided by art. 42 for industrial companies on shares, the capital left before 1916 will be counted five times higher. For the same kind of societies, which came into being in the years 1916-1918, the capital will be increased four times, for those of 1919 three times, and those of 1920 and 1921 twice. At the capital increases the proportion of the increase will be that from the time the increase took place. These increases will be made from 1 January 1926 to 1 January 1931. + Article 135 In the first 3 years of the implementation of the law, the companies on shares will be able to form reserves without immediate payment of the tax on commercial and industrial revenues besides the reserves provided by art. 32, in order to cover possible differences in the course of debts in foreign currency, without them passing the quota that will be provided by regulation. If after 3 years the difference in exchange of the leu is not justified, it can be stipulated by the new budget law deadlines for the non-imposition and formation of these reserves again. On the expiry of the deadlines granted the unmet reserves for the purpose for which they were made will be imposed. Such provisions can also be made by private traders and industrialists under the same conditions for claims that have to be paid in foreign currency, the existence of which proves with regular acts and registers kept, if they have a balance sheet drawn up. + Article 136 Traders and industrialists are obliged to keep the commercial registers in the form provided by the trade codes in force in the respective territories from which the registers result in taxable income. This under the sanctions provided in art. 105, para. g and h. + Article 137 Collecting the old direct contributions, after the old roles, will last until 30 Septemvrie 1923, for previous exercises. The remains that will be uncollected at that time will total in one figure, which will pass in a special column of the nine roles. + Article 138 It is exceptionally maintained for the first year of application of this law, the current mode of collection of existing church and school revenues from the attached lands. + Article 139 The Ministry of Finance is authorized to establish special commissions for the resolution of past appeals in Transylvania, Banat, Maramures, Crisana and Bucovina. These commissions will be composed in the manner shown in art. 78, and will be able to operate in Bucharest, or in the residence cities of the appellate courts. In Bucharest, they will be able to be chaired by members of the High Court of Cassation, appointed by the first president. In order to judge these appeals, the provisions of the laws existing in those counties regarding the procedure will apply. + Article 140 Any provisions of laws or regulations relative to exemptions from direct contributions, unforeseen in this law, are and remain repealed. It exempts from the mobile tax and the tax on global income, the viagere rents that the State on the basis of law serves to the individuals who donated their wealth to the State for benefit or cultural purpose. Of the tax established by art. 22 regarding the titles of the Austro-Hungarian annuity, owned by the citizens of the united provinces and whose possession before 1 January 1918, is proven, the tax will be deducted that will prove to be paid on these securities in another country. This provision shall enter into force only in the event of reciprocity. + Article 141 All direct tax exemptions granted with effect from 1 April 1923, by various special and unforeseen laws in the law unifying the contributions, except for the Society of the "Mormals of Heroes", and of the exemptions provided in the law for amending the law for the establishment of the National Office of invalids, orphans and war widows (I.O.V.), the law for the tax exemption of some hospital assistance institutions, published in the Official Gazette No. 301 of 28 Decemvrie 1931, (the Civilian Hospitals, The Epitropia Of The Brancovenesti Settlements, The Epitropia Sf. Spiridon from Iasi, etc.), the law for the administration of goods of the state of 1929, the law for the tax exemption of the church candle factory in Chisinau, published in the Official Gazette No. 119 of June 2, 1927, the organization laws of Civil Credit Companies, the law for the organization of the cooperation of 1929, the law for the establishment of the State Lottery and the exemptions provided for in contracts and conventions concluded with the state, or under the guarantee of the State, are repealed from time of publication of this law The charges for those who were exempt will be made on 1 Octomvrie 1932. + Article 142 When implementing the law, annual charges, both elementary and global income, will be able to meet the census commissions provided by art. 79, with the imposition of real estate income, for taxpayers who have taxable income only at the place where those charges are made or whose income can be found on the spot. If the taxpayer finds himself present, he will be handed a copy of the minutes under the proof of receipt, and if he is not present, the imposition will be communicated in the form provided by art. 20 and with the right of appeal according to the provisions of the Appeals will be judged by the appeal fees provided by art. 78. Appeals to charges and decreases in previous years will be judged by the annual commissions of 1923. + Article 143 For the execution of the provisions of the present law will be drawn up and decreed, through the care of the Ministry of Finance, the regulation encompassing all the essential provisions of its application. These dispositions will have the power of law both as they clarify the law and do not contradict its provisions. They can only change by way of regulation. Until the regulation is drawn up, the instructions that the Ministry of Finance will give for the application of this law, and which will be published through the Official Gazette, will have regulatory power under the same conditions. The sanctions that will be provided by the regulation and by the instructions above provided, for non-compliance with the provisions they include, will consist in fines that will not be able to pass 500 lei. + Article 144 Any bill submitted with royal message, which would modify or derogate in the future from the provisions contained in the law to unify direct contributions, will also have to be signed by the Ministry of Finance, and the provisions of the nines once legislated will need to be incorporated into it. -----------