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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Law No. 88 of 19 April 1933 for direct contributiunilor and unification for the establishment of global income tax) published in PARLIAMENT ISSUING the OFFICIAL GAZETTE nr. 89 of 19 April 1933 _ _ _ _ _ _ _ _ _ _ _ _ * Note) Ministry of Finance Personnel direct title I classification of contributiunilor and the nature of direct taxes in article 1 Contribuţiunile direct corresponding to those below, now existing throughout Romania, shall be replaced by 1 April 1923, from the presence of the following: 1. The tax on agricultural income properties;
2. Income tax with properties;
3. Tax on the income of securities;
4. income tax on commercial and industrial;
5. Payroll Tax;
6. Tax on income from professions and ocupatiuni neimpuse other taxes;
7. Progressive Tax on income.
The first 6 goals, they are taxes hitting special revenues divided in 6 groups using the origin and treatment which apply to them, and thus forming the incremental taxes 6.
Besides these taxes additional charges may be made for the benefit of municipalities, counties and other public instituţiuni, subject to the provisions of this law.
Final tax is subjective and complements the imposing, hitting all revenue.


Article 2 are subject to taxes elementary natural or legal persons to whom previn revenues up, independently of their nationality and their headquarters.
Taxable persons shall be the income tax progressive global are established under Title II, chapter II. VII of that law.


Title II, Chapter 1 of Tax income tax agricultural property in article 3 are subject to a 6% tax on behalf of the owners, uzufructuarilor or any other real right holders of land use, agricultural income properties or those assimilated to them, established pursuant to the provisions of this law.
Property tax revenues for leased is increased to 7%, except those belonging to minors, orphans, or the obstilor or leased to local mining cooperatives.
If the taxpayer locueste abroad for more than 6 months during the year, the tax will be 24% without distinction above, unless it is sent as a public official with a task, or when sade there more than 6 years for university studies or equated, or 2 years for special studies.


Article 4 the taxable income is calculated in 5 in 5 years of comisiunile Census provided for in art. 79. Comisiunile census will make assessments and taxation in each commune, to determine: 1. The extent of the party's property owners and their distribution by categories and classes.
There will be 12 categories namely: 1) arable lands; Meadows 2); 3) izlazuri; 4) vegetable gardens on a permanent basis; 5 plum orchards) and other fruit trees; 6); 7) marshes, improper land; 8) forests; 9) ponds; 10) nursery and ornamental flower gardens; recreational land 11(4)(a)); 12) any other category not provided here.
The classification will be made only after the qualities and properties of categories 1 to 6 inclusive.
For territories where the compiled state will take into account the expanses, and cadastral classification categories, if these works are kept in the rule.
Where there's cadastre number of classes will not be more than six to one category of properties.
2. the average per hectare for dwelling properties of classes 1 to 6, which will be the same for all properties of the same category and class.
This value is determined taking the dwellings of 1881, in the village of lease contracts concluded in the past 4 years, in 1881, the value 4-year productiunii per hectare, dropping the usual expenses, or the average selling price of property in the last 4 years, reckoning it 5% interest rate, with no reference to this latter criterion housing value to exceed the average price of arendarilor in the region.
In housing value thus determined shall be treated as property income realized comprised in any branch of productiune or processing agricultural products of its own, other than income from industrial establishments in their own right, properties, such as: alcohol, mills and other factories.
3. Taxable income on properties, namely: a) For categories 1-6 by multiplying the amount of housing land per hectare;
  

b) for the other categories, on each property, lease contracts after force and failing through appreciation in comparison with other similar properties. On land, in the absence of a lease contract, the revenue will be 8%, on the selling price fixed for the quality of the Earth.
  

4. Rigid conditions in exploiting each property, if he's hired long or operated by the owner, or if the owner is domiciled abroad, and finally, 5. To determine the proper tax to be paying for each property, after the rate applicable.


Article 5 for the price of renting contracts, after which shall be determined according to the income and will be adding all the tasks imposed upon lessees ' concern that legalmente, accessories and how in money or in nature that arendaşul obliged to give them over.
For properties in the municipalities of the cadastre value of housing and income may be fixed in relation to cadastral assessments, taking into account the analogous values set out in the census.


Article 6 the forests of which does not draw any use not be required than when the data are in.
The data in rent, to another use than their exploitation by cutting, or who bring such benefits to the owner, after housing, the value per hectare as established under article 14 hereof. 4. Put into operation through taere shall be imposed according to the procedure laid down in article 21. 94, from the time when the data are cutting or when exploatatiunea starts with an 8% share without distinctiune in respect of the share if the forests are leased or operated by the owner. When taerea has as a result, the share of deforestation will be 15%, except those which are destined for ex officio deforestation.
In all cases the share will be increased to 24% for taxpayers living abroad in what generally provided for in art. 3, para. 3. For forests established again implementing dela law, income from the first cutting is taxed on half.
Gains resulting from the exploatatiune shall be subject to separate charges in accordance with art. 30. Article 7 of the affected Lands are subject to a mining concession to this tax only in respect of the diseases and agricultural income in addition to the fees provided for in the law on mines.
The tax will cease for laying on what ' could bring agricultural income due to the exploitation of the works.


Article 8 are exempt from this tax: 1. Ongoing basis: a) affected public Properties of a public service and neproducatoare, as those affected public interest in sports;
  

b) exploiting State Buildings in directing.
  

For State buildings, where they operated through lease, the tax shall be determined on behalf of the State, through the leaseholder, which is bound to the declaraţiunilor tax and making tax. It will be calculated on the income of the State provided for in the contract with all tasks, except agricultural and tax aditionalele.
2. In the manner of fleeting:) For 10 years, from changing their culture with the Earth at the expense of the owner, marshes and swamps, such as improper and other lands by their nature; land flooded by destroying the work of defence for the whole time ' could be used, and if in the meantime they have been used, will be taxed in a category for which they were used;
  

b) For 5 years, planting of orchards, which from the orchards and Lands planted with live or through replanting, be set up again, except those planted with direct producers;
  

c) For five years their operations from the rock to be cultivated through expense, devastated during the war, so the degree, as were utterly unfit for culture.
  

Requests for exemptions will be made and dealt with according to the procedure laid down in article 23. 98. The decrease in income tax will take place April 1 What follows from the way of the application, and the era of decline stems from the presence in any event of the year on April 1 which follows the one in which held what motivates the decrease.
Starting on January 1, 1932, from the presence of all the properties in urban and rural property, and any real or personal rights belonging to Kiselyov, civilian hospitals Of Brancovenesti, Epitropia SF. Spiridon from Iasi, Epitropia Charity galateana in Barlad and Epitropia hospital Babar in Barlad, where are managed by the Eforia directly, are exempt from any tax to the State, the County, municipalities or joint any names and by any laws, regulations or ordinances would have been established.
For contracts being on 1 January 1932, the payment of taxes is burden with parties who have contracted "top institutions, taxes will continue to be paid to all these Contracting Parties until completion of the contract.
What will they conclude contracts of top named institutions starting on January 1, 1932, from the rock are exempted only in respect of the part corresponding to that under no circumstances can not be less than 50% of the total amount of duties and taxes due to the State, the County and township.


Article 9


The owners, uzufructuarii or any real rights holders use are obliged to declare land stretching properties possessed such contracts, includes lease and, as well as any other necessary acts and circumstances of the finding and the settlement of taxation.
They will do declaraţiuni after the forms and within the time limit, which 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 village, Hamlet, under the care of the times and their respective City Hall and attestation will be submitted through the Mayor's care at the perception, at least 3 days before the commencement of the work of the Commission.
Comisiunile will realize these declaraţiuni assessments, in determining the charges being made according to art. 4. the day of commencement of the work of the Commission in the township will display at City Hall and the perception, at least 10 days before, dresandu-se report.
For municipalities where the cadastre in the rule, the owners are dispensaţi to declare the data contained in it.


Article 10 adaptations will Comisiunile minutes of the determination of categories, class and the assessment per hectare, in accordance with art. 4, points 1 and 2, and, once these works are completed, it will show the minutes at City Hall. Afterwards, will draw up distribution panels categories and properties, and how to establish revenue and tax on properties and owners. These paintings will be displayed at City Hall, immediately after their preparation.
Displaying reports and dashboards will ascertain through minutes.
Taxpayers, and any representative of the tax authorities have the right to appeal against judgements in these within 20 days prior to this show, which from the Commission. Call is declared to the finding that the finding or districts of municipalities where they will operate comisiuni.


Article 11 all calls from a township in far lands on the grouping by categories and classes, such as housing and the average value per hectare can be connected and judge by the same decision, and managerial decision in this regard will have power of res judicata with respect to all taxpayers of the commune for properties that are in the same category and class.
Call one advantage to all taxpayers in the commune.
Taxpayers will be subpoenaed, as regards the collective judgment of these calls, and publications with at least eight days before the day fixed for the judgment, at the Town Hall, school, Church and village houses of delegates. Callers can be represented by inhabitants of the village.


Article 12 Commission Decision of appeal remains the definitive with regard to the classification and the establishment of housing values; It can be appealed in appeal on the path laid down in article 84.
Procedure and judgment calls and appeals, as well as any changes to charges during 5 years, periodului will be fulfilled according to the dispoziţiunilor contained in title III.


Chapter 2 income tax with article 13 properties are subject to a 10% tax on behalf of the owners, uzufructuarilor or any other real right holders of service, net revenues from properties with or those assimilated to them and which are not referred to in chapter II. 1. If the taxpayer locueste abroad for more than 6 months during the year, the tax will be 20% unless it is sent as a public official with a task, or when sade six years there for their university studies or assimilated, or 2 years, for special studies.
Gross earnings of properties with noui are subject to a charge made entirely of annual statistical 1% per time they stood during periods of exemption provided for by art. 17. Are part of the buildings, instalatiunile and accessories that become immovable by destination.
The buildings are similar in nature: a) vacant lots in cities;
  

b) fallow, affected a commercial or industrial undertakings, as sites, warehouses, industrial or advertising party times;
  

c Instalatiunile's) tanks.
  

When imposing rigid conditions of properties with were changed by the rental remains neinchiriate, the increase with decreasing times income for at least one-fourth, according to art. 93 and by way of derogation from the rock art. 18 and 75, the taxation will be able to change during periodului of the census. The modification will be made following the declaratiunii of the taxpayer, the date within one month of the change of condition from the rock and is operating with effect from the first day of the month following that in which the change occurred. In the absence of declaratiunii, the change is made in the rigid conditions of art. 94. This provision shall also apply to industrial buildings where the undertaking ceases, but not when it is due to the termination of the undertaking of a cartel.
The reduction referred to in the preceding paragraph shall not apply to tax statistics.


Article 14 shall be hired For buildings with mobile, taxable income from this tax is that of the building without mobile, besides those that become immovable by destination and the operation of buildings.
Containers shall be subject to income tax on income from non-commercial ocupatiuni.


Article 15 Income is determined based on the value of the property lettings.
Housing value is set by the rental contracts, and in their absence by direct assessment in comparison with similar buildings in the vicinity.
Buildings affected industries income is established. counting interest of 5% from their cost price, instalatiunilor excluzandu is movable or immovable. For buildings built before 1919, it will carry out more intaiu at cost price revaluation, calculating the Lion at the stabilization of that price will reduce the cost amortismentele made, reckoned each 5% the previous year, but then on the same revalued, without decreasing its total take 40% of the cost being reassessed. Then it will apply the interest rate of 5% for taxable income.
For vacant lots, income is determined after the selling price of these Middle East lands, which counts a 5% interest rate.
The price of the lease will be adding value to all the tasks imposed on tenants who concern legalmente.


Article 16 For buildings and real estate instalatiuni taxable net income is obtained by subtracting the value of housing 20% as management expenses, insurance against risks, maintenance and depreciation.
Industrial buildings for taxable net income is obtained after deduction of 20% as management expenses, insurance and maintenance.
For land, buildings housing value equated constitute taxable net income.


Article 17 are exempt from this tax: 1. Ongoing basis: Public Buildings or of) sub-urban public interest income neproducatoare and affected public services or purpose of these establishments, as well as private buildings made freely available to such institutions for the same purpose.
  

Buildings leased State shall be imposed on the State by the tenant, which is bound to the goodness of declaratiunii taxation and tax;

b) adjoining religious Buildings maintained or subsidized State, which do not produce any income and who have enjoyed up to now of such exemption, as well as religious buildings adjoining state-subsidised, which does not produce any income;
  

c) Under condiţiunea reciprocity, belonging to legatiunilor buildings and foreign consulates and occupied by them;
  

d) rural Buildings serving dwelling, farmers and not having more than 3 habitable rooms of each family, as well as all the necessary agricultural exploitation of the land.
  

2. In the manner of fleeting noui): Buildings, on for 10 years when they become habitable or intrebuintabile for their purpose in whole or in part.
  

Adaosele in height or area will benefit from the same relief if this accounts for at least half of the capacity of the building housing the ' made the addition.
The buildings repaired, even radical, will not be treated as the buildings, and so noui, will not be exempted;

b) For 10 years from the presence of establishments, the start of the exploitation of natural waters.
  

After that period the tax shall be reduced by half on still 10 years;

c) establishments, mineral water baths, put into service to search for health workers and public servants free of charge, so long as it works only for that purpose;
  

d) For 10 years when they become liveable income company constructed buildings housing eftine, recognized as such by special laws.
  

After this period, the tax is reduced to 1/4 to 5 years and 1/2 on another 5 years.
Buildings that will build in the future these companies will be tax exempt for 10 years;

e) Buildings constructed or noui will build on Calea Victoriei in the capital, under the laws of 1910 and 1913 Decemvrie shall not be taxed in the same way as those of paragraph (d);
  

f) Buildings constructed in accordance with the law for the establishment of an Autonomous building Houses of 30 May 1930, the popular type, at 20 years and economic for 15 years, as well as renovations, conversions and adaogirile made the same laws generally;
  

g) buildings and land belonging to cooperative societies, according to law dispoziţiunilor for the cooperative organization of 20 March 1929;
  

h) land belonging to the municipalities of RADIUS, communal housing societies, eftine, during the 10 years of their purchase from the rock.
  


Exemptions are due both to understand the right of the State, and additional taxes.
For firms, income constructiuni noui buildings shall be deducted from the total subject to complementary tax, provided for in art. 42 of the law contributiunilor, remaining to be taxed with income tax, from the elementary art. 30 of the same law, which will calculate and aditionalele.
Noui buildings built from 1921 until 1 January 1933, how those commenced before this date and which will become habitable throughout the year 1933, will benefit from the additional exemption yet, 75% during the coming five years and 50% other 5 years. These buildings are exempt income and income tax, in the proportion in which these are exempt from real estate taxes on buildings, the elementary if they are inhabited by their owners; in case when am hired, it exempts the income side up to 100,000 lei, imposing themselves, when income is higher, everything exceeds this amount. Exemption under this paragraph shall be given by the Census comisiunile and declaraţiunilor instances based on annual data of taxpayers timely legal only on the rest of the time at which it may be entitled, when date thought dela became habitable building.
By way of derogation from the rock art. 61, paragraph 2, the mortgage interest repayments or why buildings exempt from insider, will not fall from the fixing of taxable income for income tax in proportion to overall than where their income is exempt from tax.


Article 18 the value of housing and the taxable net income is determined from 5 years by census comisiunile; 79. Comisiunile census will proceed in determining income both buildings which do not enjoy the tax breaks permanent, and the imposition of those liable to pay tax, in place at each building, within a time limit which will be fixed and published by the Ministry of Finance through the Official Gazette.


Article 19 the taxpayers are required to make declaraţiuni for every building in the respective perceptions on official forms, within the time limits laid down by publicaţiunile the Ministry of finance.
Comisiunile will realize these declaraţiuni and paperwork submitted, and how the land registry entries.


Article 20 For all evaluations will wrap up reports on real estate and tax payers, who will be handed over to the building, under the proof of receipt of the taxpayer or a family member or service times.
When the right to receive the report is out front to give evidence, to delegate will show the minutes of the real estate tax, and whether the statement from tax, the taxpayer has chosen another place for communication of taxation, will be communicated at the site. Display or communication will be noticed by the minute.
Taxpayers, how and why the IRS representative times are entitled to appeal to the Board of appeal provided for in art. 78, within 20 days after handing over the minutes from the presence of coercion or dela showing it.
The call is made to the finding or finding the districts from the municipalities of neresedinte comisiuni will work.


Article 21 Decision of the Commission of appeal remains definitive in terms of finding and evaluating income; It can be appealed in appeal on the path laid down in article 21. 84. The procedure and judgment calls and appeals as any changes to charges during the 5-year periodului will be fulfilled according to the dispoziţiunilor contained in title III.


Chapter 3 securities taxation of income Article 22 *) Income Capital Securities and those assimilated to them, according to dispoziţiunilor. the following are subject to a tax of 15 per cent, except those referred to below, for which the tax will be: 12 percent for income from registered shares.
10 percent for income from cash deposits at banks, and other credit and savings instituţiuni, performed on the run up to three months and 5 percent in three months.
8 per cent for those in credit scrisurile, formed by the Association of owners and authorized by law to issue such bonds or securities companies cheap housing, created under the law of 13 February 1910.
5 per cent for Rural scrisurilor Credit coupons Landed in Bucharest, as well as Urban Land Appropriations in Bucharest and Iasi, issuance of 10 per cent annually. This reduction is required on a period of 10 years starting on 1 January 1932 dela.
5 percent for income from deposits in cash made by aliens residing abroad, the banks in the country, as well as income from rent of the expropriation.
Income tax is placed on the brute, coming from Romania, by whoever it was would collect, such as those in the other country, taken by the inhabitants of the country, which were imposed by 15 per cent, without distinctiune.
All deposits cash at banks or other credit instituţiuni and economy, are subject to trade secret and cannot be examined or investigated except on the order of Justice.
_ _ _ _ _ _ _ *) Note all articles referred to in article 1. 22 have been increased by 10 per cent, by the law of 1 January 1929. This increase is in effect.


Article 23 the Taxable Income are: 1. dividends and products of any kind to the actions, bonds and securities or rights of any securities in any denomination of companies and communities of any sort, except for dividends distributed by banks and cooperatives and federalele listed in art. 34, as well as dividends received from popular banks, cooperatives and federal moneys with which they participate in their capital of all such dividends imposing themselves pursuant to article 51. 35 to tax on the income of commercial enterprises.
2. the bonds and Coupons payments of the Roman State, counties or municipalities that have not been exempt from taxes according to the law of their broadcast.
3. Drawn 25,000 lei annually for life, which from the top, the smallest being subject to payroll tax.
4. Interest and products of any kind received by those who are not doing the business of the Bank or loan discount, for which they pay the tax provided for in art. 30, what is appropriate to: (a) the amounts placed in mortgage Receivables) privileged and unsecured.
  

The tax will be calculated on an interest of 6 per cent for commercial claims and 5 per cent for civilian, if these claims are not provides no interest, or provides for a lower interest rate.
Excluding interest earned by merchants or industrialists to commercial claims who object or other sales business, for which they are being subjected to tax on commercial and industrial benefits;

b) sums of money deposits repayable on demand or with maturity, and interest of the credit balance of current accounts at banks;
  

c) cash Collateral.
  

5. Tantiemele provided by the company in addition to those paid directors and officials of the company, which will be taxed at income tax on wages and salaries.
6. royalties in cash or in kind, as well as amounts received from ' once or periodically for assignment of rights or the exercise of certain rights, mining concession or lease rental times of commercial enterprises industrial times.
Enter the income amount instalatiunilor movable or immovable image licensees, leaseholders and tenants are obliged to do for the benefit of the beneficiary.


Article 24 are exempt from this tax to the Interest): the economies included in the livretele of Economics of Deposits at savings up to 10,000 lei scored on economics of the houses, belonging to cooperative societies, public institutiunilor times which function on the basis of laws and up to 5,000 lei, appearing on instituţiuni other notebooks.
  

It also exempts only one submission per person.
The tax is levied on income amounts to pass those above referred to, and for savings at popular banks between 10,000-20,000 lei is reduced by half;

b Mortgage Interest claims) or institutiunilor privileged credit authorized by law to issue mortgage bonds on behalf of those subject to the tax from the face;
  

c) expropriation, perpetuate the rent and other securities, belonging to the institutiunilor charity, cultural times that have a purpose in the public interest, provided that these values have to be submitted to the House keeping and Deposits Consemnaţiuni;
  

d) income from foreign or from deposits of foreign diplomatic personnel, under the rigid conditions of reciprocity and condiţiunea to be fixed by regulation.
  


Article 25 tax is due on the day of exigibilitatii right of creditors.
Charging is done about restraint by the debtors, interest, dividend coupons, rentelor, tantiemelor and the products specified in article 1. 23. The tax will be paid according to the State, and within the time limits to be laid down in the instructions of the Ministry of finance, these terms may not be greater than 3 months, and restraint, which from interest paid on mortgage-backed securities privileged or unsecured claims, as referred to in point 4, letter a of article. 23, three days.
For these latter interest, income tax will be able to perform through the application of special stamps mobile entry noting their payment, as soon as the Ministry of finance will draw up and publish detailed rules for the application of will and cancellation of these stamps, as the limit up to which such payments can be made.
Until the establishment of stamps, perceptorul or administration of receipts and payments where spill tax, will make the request statement about this act.

The absence of such stamps or visas times receipt proving payment of the tax shall constitute sufficient proof of evading payment to dela applies legal sanctions.
Joint-stock companies are required to send their respective administrations finding, not later than one month after the general meeting has approved the balance sheet, a list of all members of the Board of Directors of censorilor with their addresses and provided the amounts they have received during the past year in the form of: tokens, tantieme, salaries, expenses, and payments received under any other form along with the contribuţiuni license number for global perception that issued the Chequebook.
Joint-stock companies are required to send in the same respective period observation administrations a nominal list, comprising the respective addresses of all shareholders who received benefit from past dividend, the total of which exceeds 20,000 lei, and free actions and shares price favor whose denomination of 30,000 lei pass.
If vărsămîntul or transmitting the dividend was made through an intermediary, then this intermediate will be forced to turn to send the above authorities revealed the names and addresses of the persons who have received or have received dividend shares free or priced favor referred to in the preceding paragraph.


Article 26 the levying and paying tax on income from foreign securities is made until a deal with interested States, the banker, the agent or any other person who performs, in Romania, interest payments or revenue produced by these values.
Anyone who makes a profession or a trade of gathering, payments or buy coupons or any other credit instruments created for the payment of such income in other countries, is obliged to make a statement about it to the receipts and payments of his residence and to comply with these rules are determined by the instructions of the Ministry of finance.
Am dispensaţi these declaraţiuni those forced upon publication of the balance sheet.
Those who will collect from abroad, either directly or through another, too, are obliged to pay tax to the Government receipts and payments, or the perception, within one month, and may require payment for endorsing tax titles.
Those carrying out such payments in Romania are obliged to communicate the Administration's finding a list comprising the names and addresses of persons to whom the banker or the provider it has paid dividends for foreign firms, from foreign public interest effects on deposits placed in foreign banks, free actions and attribute them enclosed ticket is worth from foreign securities whose total value for the year is more than 10,000 lei.


Article 27 Paying withholding tax by the borrowers income referred to in paragraph 6 below the art. 23 shall be made in accordance with those referred to in article 25, however provisionally, until the definitive establishment of the tax comisiunile tax to come after that spill.
The finding is based on the declaraţiunilor what taxpayers are obliged to give, in accordance with the second subparagraph of article dispoziţiunile. 86, taking into account the contracts, registers and any acts, which both debtors and creditors are owed them income.
The ways and forms of finding are those laid down in title III.
Not included in taxable income: a) assigned number Amortismentul years, how long does the grant, of capital invested in the enterprise and is kept that is lost by the end of the lease, the lease times concessionaires;
  

b) Amortismentul annual 5% or less of instalatiunilor useful enterprise who are not lost in everything but remain in the degraded state timeout.
  

The inclusion of tax will be made in special roles, where he will recover and prior tax receipt. When he received more than compensatiune will be made in future years or other tax under art. 125. If this compensation can not be done, it will refund the difference.


Article 28 e Tax owed by the creditor even though these contracts were ' would otherwise clause; any such clause to the contrary is void.


Article 29 the courts and any public authority will not be able to grant any requests relating to such acts or claims subject to tax of the face and will not operate any erasers, privileges or mortgages on the property until it will not justify the income tax payment, except in cases of waiver as provided by law.


Chapter 4 income tax on commercial and industrial undertakings in article 30 are subject to a tax of 10 per cent of net revenues from commercial and industrial enterprises, of arendasi farm is made, how and from forest exploitation or me made either by arendasi or lessee, either.
Tax increases by 2 per cent for the net receipts from operations, bank loans and discount rates or reduced by 2 per cent for the net revenues of enterprises which have the object exclusively industrial, mining or exploitation of transport by rail or on water.
Taxable income shall be determined each year based on income in the year preceding that in respect of the tax or in the 12-month period, which served to establish the last balance sheet, if the balance sheet does not end on the calendar year.
The previous exception available to small retailers dela and small-scale industrialists who will be forced on a three-year period, according to the table below: State INCOME Tax Class I II III IV V VI VII VIII IX X until 5,000 lei 5,001-10,000 "Dela" 10,001-15,000-20,000 15,001 "" "" "" 20,001 25,001-25,000-40,000-50,000 40,001 "" "" "" 50,001-75,000 75,001-100,000-150,000 100,001 "" "300" "700 lei 1,200 1,800 2,300 3,500" "" "" 4,600 6,800 9,000 14,000 "is considered" small traders those who will be classified as such by the comisiune laid down, in article 19. 76. Considering the small industrialists, those which meet the rigid conditions of art. 12 of the law on income tax and turnover of 31 Decemvrie 1932.
It will also exempt small asociaţiuni gold and silver mining on cuxe, which will pay through direct restraint at the time preschimbarii, a tax of 1.5 per cent gross on the value of gold and silver showed up at the Exchange.
Classification of taxpayers for taxation based on the table above, will be made by the County as provided for by article comisiunea. 70 of this law in accordance with the respective rules.
Traders and forced industriasii based on this table, dela article exempt from additional tax prescribed by art. 42. Article 31 of the taxable net income is obtained after deduction from gross revenues arising from transactions made in the course of the enterprise's own expenses, namely: 1. The rent or lease commercial real estate businesses serving industrial, or times are intended for exploitation.
If these are real estates owned by performing and are taxable income taxes on agricultural properties or those with, it will decrease the gross income taxed there;
2. Interest on borrowed capital of the undertaking, if it has a legal personality distinct from that of the lender, be those fixed interest, either in the form of participation in the benefits of the debtor Enterprise;
3. Wages, retribuţiunile, indemnizarile and Nicolae juravschi paid agents, workers, officials of the company, whether in money, either in nature;
The taxation of cooperative societies, the proceeds of payment assign jobs carried out by them in undertaking the commune of up to 150 per cent of the wages received by workers for similar non-work shall be considered as salaries and as such they will apply for the unification of law dispoziţiunile contributiunilor direct relating to wages and salaries.
If the company has no employees non-cooperative, is taken as the norm of wages or salaries paid by enterprises.
4. binding Lifetime benefits for workers or officials, established by contract or statute, non-binding and gratificatiunile up to 50 per cent of the total annual retributiunilor.
5. The cost of the raw materials processed during the year of service was completed balance sheet.
6. Amortismentul of no more than 3 per cent per annum of the cost of real estate belonging to the enterprise and are used for offices and housing officials and workers and not more than 5 per cent per annum of the cost of their plants for buildings; for instalatiunile securities and real estate, up to 15 per cent of their cost price, in paragraph 7 of the very top-end from below.
7. Rent n ' instalatiunilor which have the character of immovables by nature. Whether they belong to the person working, it will decrease the amounts needed to cover them, without being able to exceed 15 per cent of the cost.
Depreciation quota for the various categories of industries will be fixed by the Finance Ministry after the rules that will establish the Central referred to in article comisiunea. 83, and the opinion of the Industrial Commission under the Ministry of industry and trade. For those investitiuni with special character in special industrial enterprises, whose removal from use commonly occurs in a shorter time of 7 years depreciation quota referred to in paragraph 1. 6 and 7 above, you will be able to be increased on the advice of the Central Commission.

In any event the depreciation will not be able to do in a time less than 3 years. The supravaloarea investitiunilor and the investitiunile made of additional funds, created on the basis of art. 3 of the law of March 28, 1926, which from there may be no amortization.
8. Amortismentul capital invested in mining concessions for a limited period, which remains the capital in one of the manners specified in paragraph 2. 6 and 7 and investirile in instalatiuni usable remain the property of the concender write.
This part of the capital is paid off, repartizandu yearly until the expiry of the concession.
9. Appropriations at Hostels and assistance of civil or premiums paid by enterprises to ensure officials up to a maximum of 10 per cent of salary, as allocated and amounts from benefits for the instituţiuni of culture and social welfare of the State, counties and municipalities.
10. Miscellaneous Expenses or expenses General strictly undertaking, between those who enter and maintenance and insurance, and income tax from the face, which concerns the very object of the enterprise.
In addition to the scazamintele referred to in this article, not any drop may be due to the determination of net benefit.
Thus they will not be able to deduct amounts spent to give an added-value to instalatiunilor or amounts affected by the increase of enterprises.


Article 32 after choosing net benefit, as a result of scaderilor above the falls: a) The limited-liability companies by shares, statutory reserves up to a limit of 10% of the net profits shown by the balance sheet, when reservations have not reached a quarter of the equity and 5 per cent when they didn't achieve half of the capital. Once he reached the limit, no further drops anything.
  

When the reserves are under shareholders distribue, they are both movable property tax, and the tax provided for in art. 30, allowing this taxari already taxed reserves according to art. 30. Supplies of all kinds of Banca Naţională a României will not only be imposed when the shareholders are to be distributed in any form, even through a capital increase. In this case it will fall to the share of the State in relation to the capital or in the Bank.
The mathematical reserves of insurance companies are not taxable, whereas it would not encompass benefits of society;

(b) special Reserves for claims) dubious past as such in the balance sheet, both in limited-liability companies and private enterprises, commercial and industrial, to be made on the basis of their records regularly maintained, as provided for in art. 39, point 1.
  

These reserves share a total of snaps at 3 per cent of the investment in the firm's claims, and may be increased up to 5 per cent in the eras of economic depression with the opinion of the Central Commission.


Article 33 are not subject to complementary tax than under article 13. 42 amounts falling in the composition of the net benefit of joint-stock companies for which he paid tax of movable and real benefits from Shareholdings) other companies, proven with documents, such as income from amounts placed permanently in public subject to tax air conditioning effects;
  

b) Royalties from concessions;
  

(c) Interest on the amount due) deposited towards the fruition or storage.
  

Special expenditure relating only to amounts above cannot be deducted from the taxable benefit.
Total net profits remaining after subtracting the reserves of the exemptions under article and sums above, is subject to quotas as referred to in art. 30 what remains after deduction of dividend, which is subject to tax air conditioning.
In determining net taxable benefit of institutiunilor, created by the State will fall by the State for the right or the regalian concedat those instituţiuni.
Mortgage companies via mutual asociaţiune, formed on the basis of the law of 5 April 1873, there are therefore only be imposed for part of the difference between revenue and expenditure, which, according to the deciziunilor General Assembly, returned by borrowers societari datorite rates of imputation over them.
The benefit distributed as dividend to shareholders of popular banks, cooperatives and federalele listed in art. 34, neimpunandu to tax air conditioning, according to art. 23, is subject to this tax in the very top. 35. Article 34 shall be exempt from tax: a) For 3 years after their formation of cooperatives from the presence of artisans, officials and workers, as well as industry associations and cooperatives, home appliances popular banks, cooperatives, village cooperatives and popular towns such as federalele, cooperatives and banks, if they meet the rigid conditions imposed by their organic laws.
  

Imposing start on April 1 of the year end from what's next three-year term fulfillment;

b) companies for the purposes of functionaresti or boon, who enjoy the exemption on the basis of special laws, how not only do operations officials and members comply with their established by condiţiunilor organic laws;
  

c) communal storage Houses for public income edilitatii serva; However, depunatorii will pay tax on the income of securities;
  

d) for Companies of the State's mineral waters, referred to in the law of 18 April 1909, before the expiry of a 10-year exemption from the way of the commencement of exploitation provided for in that law.
  


Article 35: the Tax is reduced by half) for popular cooperatives, banks and federalele. the preceding paragraphs 1 and 2. of firms to build cheap housing, established under the law on special if they meet the rigid conditions of their organic laws, as well as for professional asociaţiunile non-profit that does not share in any benefits to their members form, but they are mainly used for general utility; In addition to industry associations and societies or home appliances having exclusive object the production or disposal of items of home appliances industry;
  

b) a quarter for popular cooperatives, banks and federal and industry associations or companies referred to in paragraph home appliances. of which have over 6 years of operation and paid-up capital of over one million lei.
  


Article 36 industrial and mining Enterprises noui will enjoy income tax exemption of the face until the fifth year dela commissioning if their annual net benefit cannot exceed 8% of the capital along with the reserves, and a reduction by half if it s profitability between 8-10%.
Enter the ones destroyed, recast part R2 if it passes one-third of the total instalatiunilor, buildings and cars.
These exemptions shall be granted reductions in times of industrial and mining enterprises noui condiţiunilor, subject to the constraints imposed by the laws and regulations of industrial and mining for the granting of such benefits.


Article 37 Tax placed on the name of the person working in the place where the undertaking. In case when the undertaking is pursued in several places, the tax placed there where the principal activity of the company.
For limited-liability companies, in cases when the undertaking is exercised through several farms that are in different districts of the country, imposing will be made at the headquarters of the works for all the income from the land.
Enterprises ' are based in the country are taxed at the place where the branch, for gains realised in the country, they are obliged to declare them and closing balance for operations and capital which resulted in those benefits.


Article 38 the finding purposes of tax income and is subject to the rules below and on the basis of declaraţiunilor what taxpayers are obliged to give annually or at the commencement of these rules, in accordance with the undertakings referred to in title III.
The statement must include the capital used in the enterprise, the gross income and net realized in the year ended December 31 preceding or during the time the balance sheet, the proposed figures concluded that declines according to art. 31 and all necessary supporting information figures you declare.
The statement will be accompanied by the balance sheet and the profit and loss account; and for those who ' have his obligation was completed, nor does it have ended in regulation, in addition to figures shown as income and capital, will declare the business turnover.


Article 39 Setting the taxable net income is made in one of the following ways: 1. After the elements of the balance sheet, for those obligated to publication thereof or for those who have completed the rule with regular records to be kept in accordance with art. 31.2. Through direct or presumptive finding, in other cases, based on the following elements: a) the turnover of the previous year Affairs, compared with that of other similar mining;
  

Figure b) If you can't find Affairs precisely after records or any other elements, taxable income is determined by assessing in comparison to the other contributors of the same class and importance, and in view of the amount of rent or housing company, which is engaged in the undertaking and the taxpayer's dwelling.
  

The removal of the comisiunile of the commercial registers will be made taking into account the report of the expert accountant appointed by the Ministry and will be motivated.
Commercial and industrial undertakings which are not included in the category of those that might be required on the basis of table art dela. 30 may not be taxed at a lower minimal income fixed income as follows:

3. For private commercial enterprises, minimal revenue is determined by multiplying the value of 1.5 dwelling in which the company is engaged in the undertaking; for those commercial enterprises in housing value play a supporting role, housing value multiply by 2.5. The value of the dwelling shall be that provided in rental contracts in force at the time of taxation, or in cases when the taxpayer is the owner of the building in which it is exercised, the amount of housing enterprise is resulting from the comparison with similar real estates.
For private industrial enterprises, minimal income will be equal to 2% of the total value of real estate investments and securities intended for exploitation.
For private commercial and industrial undertakings, as set out in the two preceding paragraphs the minimum tax, the State may not be superior to the sum of 75,000 lei and no lower than the sum of 18,000.
4. joint-stock companies the minimum tax is determined on an estimated income, resulting from the application of a coefficient of 2% for industrial companies and 3% for the commercial capital found through balance sheet, together with supplies of all kinds.
For subsidiaries or affiliated companies, whose capital is less than 1/4 of their turnover, the estimated income is determined by applying the coefficients turnover above, stripped down to half the revenue thus obtained, if it's higher than that calculated in accordance with the preceding paragraph.
Joint-stock companies with a capital of over 600,000,000 lions and with a turnover of 10 times lower than the share capital plus reserves, minimal income shall be determined by applying to the turnover of the above coefficients. The tax established in this manner may not be less than 100 thousand lei.
Joint stock companies which are in liquidation, as well as those found in an arrangement with creditors, paying minimal tax halved on the whole time the liquidation or concordatară period lasts. This reduction in benefits from financial institutes and credit whose placement is at least 40% subject to asanarii agricultural debts.
Are exempt from this tax, limited-liability companies created in the climatic spas or operated for the benefit of public health.
Presumed income set for individuals and joint stock companies, as shown above, constitute taxable income tax with dela art. 30, from which no longer recognizes no scazamant and also serves the settlement of tax on arrival, according to art. 42 and the tax on the income.
Joint-stock companies, for the purpose of determining the income subject to income tax estimated arrival is added and the amounts laid down in article 21. 33.5. Cooperative societies which operate on the basis of the law on the Organization of the cooperative in 1929, with the character's actions, liability will be imposed as private businesses will benefit from tax calculation of dispoziţiunile art. 34, 35, 36 of the Act and art. 101 of the law for the cooperative organization in 1929.


Article 40 the employers net income of Appreciation, if not keep regular accounts, and you cannot prove this benefit, will be made taking into account the value of housing property exploited the Census according to the rules that will establish the Central referred to in article comisiunea. 83. For forests and mines, in addition to the provisions of the law on mines, the net income of the exploiters, would they all shall be fixed on the path laid down in art. 38 and 39.


Article 41 for the first year of the exercise of an enterprise's income are found along the path laid down in art. 39, paragraphs 1 (b). If the undertaking begun in the previous year, revenue that year for serva the imposition, only when it is found through the balance, and if the exercise lasted more than 3 months. In such a case the income shall be raportandu to the counts as exercise took place.
When exercising the previous year occurred less than three months, or when it's found on other income than the balance, after imposing it is determined after the detailed rules referred to in paragraph 2, paragraph 1. b, of article 39.
For individuals in the second year of operation, will be subject to the imposition of the first comisiunei of the classification provided for in art. 76, which will determine whether they will impose on the basis of table art dela. 30, or if it will impose on an annual basis.
For joint-stock companies the tax, both first-year and second, is set after the conclusion of the first balance sheet, which will serve the basis of taxation on these two years. From the tax increase, which will be established on the basis of the balance sheet last year, exercise will decrease the tax paid in the first year.


Article 42 as a complement of this tax, the revenue belonging to taxpayers below targeted, are subject to tax at a filler metal if they are found in the very top: the Taxpayers obligated to publication) sheet or those who regularly kept ledgers and balance in the rule, are subjected to this surcharge if their annual net benefit passes 75,000 lei , and in the very top of return below;
  

b Taxpayers who do not have) the balance sheet and records rule and cannot determine the actual capital put into the enterprise, but whose turnover passes a 1,000,000 lei, are considered to have a lump sum equal to one-half of the figure. They will be suprataxati in the same order with those of the preceding paragraph, taking into account the benefit established under article. 39. in addition to joint-stock companies, in calculating capital profitability won't be counted less than one half of the figure.
For traders and private industriasii, after revisions to taxation reduced profitability 10 per cent of the benefit chosen under this tax.
Complementary tax shall be established with the tax provided for in art. 30, according to the dispoziţiunilor of this chapter and of the same income, and the joint-stock companies and the amounts indicated in art. 33, including the dividend.
Share capital after tax profitability varies, i.e. after the ratio of capital and reserves, together with the total net benefit, without the reservations provided for in art. 32, however, including the amounts referred to in article 1. 33, as follows, as well as dividend.

 


 


 


 


 

IF PROFITABILITY is: SURCHARGE WILL BE: For Soc's action.
For private and cooperative societies Dela incl. 10%-12% 0.5%-"12%"-13% 0.75 ' '-' '-' ' 13% 14% 1 ' ' ' ' ' ' 14%-15% 1.5 ' '-' '-' ' 15% 16% 0.5% 2 ' ' ' ' ' 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 ' inch ' 300% '-350% 21 ' 16 "' ' ' '-350% 400% 22 ' 17" 400% "-450% 23 ' 18" 450% 500% "24" 19 "500% in top 25 inch 20 inch for institutiunile financial state, created with the participation of progressive benefits, the share will be determined taking into account the share of the benefits to the State in accordance with conventiunii and the special law will rule the relations between State and these instituţiuni.
Joint-stock companies that give their workers or officials with the benefits, by statute or by law at least 25 per cent of net benefit and the professional will pay reduced tax on arrival and one quarter.


Chapter 5 salaries tax Article 43 net revenues derived from salaries, public and private lefuri, 141, gratificatii or from indemnities of any kind, participations in workers ' benefits and pensions, as officials and of lifelong smaller than 25,000 lei annually, are subject to a tax under the provisions below, where such income shall be levied periodically with time with day, week, month or year and character continuity.
Tax: 4 per cent up to 4,000 lei monthly income times the respective annual, weekly, daily or hourly.
8 per cent for the difference of 4,000 lei a month.
The tax hit all income derived from Romania mentioned by anyone ' would take out the civil list, as those taken from another country by any inhabitant of the country.


Article 44 the net income shall be determined by adding the number of regular retributiunii of any kind, guesthouses or rentelor for life, the amount of compensation or supplements in the nature and by subtracting the amounts spent with the performance of the service.
Net income is taxable only if the sum of all taxable income exceeds ATS 750 lei monthly, or annual sum that weekly, daily or hourly, rotunjindu through the neglect of less than 10 lei, from 750 lei up to 4,000 lei monthly, or taxable income annually, 48,000 under 100 lei dela these figures up, and for taxable income counted per day or per hour through neglect.


Article 45


Are exempt from this tax foreign diplomatic agents and consular, diplomatic reciprocity.
Invalids are exempted from such infirmity that gained in R2, and R2 of widows and orphans pensions for which they receive in these qualities.


Article 46 taxable income is obtained after deduction of the net income: the 710 lei per month), how many times that amount annually, weekly, daily or hourly.
  

If a taxpayer has more than one income, of the kind here, without having to compete in total limit above, lowering is done once, being forced to declare it to the withholding tax;

(b)) of the manual workers ' wages, working with day, hourly or piecework, everything they get over 20 days on a monthly basis;
  

c) payments up to 10% of gross income that is done by or on behalf of the taxpayer to guarantee pensions and contributions for insurance against accidents and vieata.
  

Income limits laid down in this article and in articles 43, 44 and 46 can be modified via the law on budget, as soon as the course of Leu versus the value of gold will change by more than a third in relation to this enforcement gap from the time of the face.


Article 47 all institutions, the State, counties, municipalities, public establishments and public utility companies, merchants, and skilled craftsmen — Internet industriasii, anyone who pays or procure, amploiatilor, comisilor, employees, servants or others ' salaries or any other benefit in money or in kind, above, are required to withhold income tax on the amounts to pay.
Taxes withheld will be shed at Vienna's perception of taxes in the month that follows in which the withholding was made, according to the instructions published by the Ministry of finance.
The bloodshed is a State comprising all of the purported instructions and indicatiunile through the trough.
For wages in other countries, those who receive them are obliged to make paying the tax directly to the 2nd Circuit for charging the tax, within a period of one month.
Any individual company or any company of any form, that has in its service to one or more employees is required to send, up to 31 January each year, the Administration's finding in question, a list comprising the names and place of residence of persons in the service of the previous year. Opposite each name will show the amounts they have been paid, in the form of salaries, tantieme, participations in benefits under any other form, as well as contribuţiuni license number for global tax and levying of the issuing district.


Chapter 6 the tax on income from professions and other taxes ocupatiuni neimpuse in Article 48 are subject to a tax of 6% of net revenue from the free exercise of professions.
Are subject to a tax of 8% on any non-taxable income to other tax, arising from the non-commercial exploatatiuni ocupatiuni from lucrative exercised habitually or accidentally, by chance or any other income.
For such occasional income from business, the share of taxation shall be that provided for in the tax affairs of the elemental of the same nature.
Income from professions, literary works, scientific and didactic, are subject to a tax of 5%.
Small and medium will be forced over a period of 3 years, in accordance with article 21. dela table 30. For these taxpayers the tax referred to in that table will be reduced by 20%. We consider small and medium ones that meet the rigid conditions of art. 12 of the law on the tax on the turnover of 31 Decemvrie 1932.


Article 49 for the inhabitants of the country and for Romanian citizens, wherever they reside, would be taxable income shall include all gains made in the country or abroad for the above question, foreigners living in another country, but those achieved in the country.


Article 50 the net income will be obtained after deduction of the amount of total revenue, expenses necessary to obtain income.
For the free professions such expenditure shall be set at 1/3 of the total gross income, unless the taxpayer is going to prove that these expenses are higher this Trinity, in which case it will decrease its real costs.
In no event shall a contributor exercising a profession, the movement will not be taxed at an income lower than those calculated according to the painting below, which constitute the basis of minimal compulsory taxation.
The value of the entire housing trade including office worker, is that laid down in the census. If the value of housing has changed during the Census through a subsequent rental calculation of tax, in accordance with the table below, will be made to this value, if it corresponds to a car rental through the free transaction; in contrary case the calculation will be made to the value of housing, established for this purpose through appreciation and compared to a similar building rented by the free transaction.
Free professionals will pay for three years from the way beginning profession 1/3 of the minimum taxes, and another two years to come 1/2 minimum taxes.
For free professionals who have more than 3 children under their care, housing value, which will be taken into account in determining the tax will be reduced by one-third.
For professionals in whose income enter wages and fees arising out of contracts of service with the State or with particularii, the taxation will be made on the basis of their declaratiunii. In the same way will be forced and that will prove that exercise their profession as well as those who will prove the value of the property as a residential dwelling may not be taken into account, since their income enter in composition and other items of taxes imposed.
The minimum income at dashboard free professionals set based on the value of dwelling category I-housing-4 Coefficient Value Category II category III Coefficient value of the dwellings-housing Value of Coefficient Category IV category V Coefficient value of the dwellings-housing Category has Value VI Coefficient value of housing up to 8,000 Coefficient 1.5 1.5 up to 10,000 up to 25,000 20,000 up to 1.5 1.5 1.5 up to 60,000-15,000 8,001 1.7 10,001-15,000-30,000 1.7 20,001 1.7 25,001-1.7-40,000 60,001 100,000 1.7 1.8 15,001-20,000

15,001-20,000 1.8 1.8-40,001 30,001 40,000-60,000 1.7 100,001-150,000 20,001 1.7-25,000 2 20,001-1.9-60,001 25,000 2 40,001 50,000-80,000 150,001 1.8 1.8-200,000 25.001-30,000-40,000 2.3 2.3 25.001 50.001-60,000-100,000 2 200.001 80.001 1.9-2 Over 300,000 more than 30,000 40,000 2.7 2.7 2.2 Over 60,000 Over 100,000 2 Over 2.5 30.0000 category I category II Urban Rural up to 10,000 inhabitants in the urban category III 10,001-20,000 inhabitants, Category IV-50,000 inhabitants Urban 20,001 category V 50,001-100,000 inhabitants in the urban
Category VI Urban over 100,000 inhabitants Article 51 taxable income and taxation shall be determined: (a) Annual income), after the previous year and in part for each exercise, ocupaţiune times exploatatiune lucrative;
  

b) to obtain each win occasionally.
  


Article 52 Finding revenue. the preceding paragraphs 1 and 2. of, and assessment of the tax is based on the declaratiunii what taxpayers are obliged to give annually or at the start of the exercise according to these rules provided for under Title III.
The statement must include the gross revenue realized in the year ended on the 31st of each previous Decemvrie as profession or ocupaţiune, and costs of obtaining income. It can be supported with regular records kept.
For income that began in the previous year, but lasted more than three months, the revenue will be calculated raportandu the time they lasted.
If in the previous year lasted less than three months, they will be determined after assessing how does look below.
Revenue agents responsible for charges, and comisiunile, have the right to judge the sincerity of declaraţiunilor, taking into account signs in relation to the living taxpayer.
Fixed fees of professionals like this chips, being charged tax on salaries, not to impose.
Any industrial or commercial company, given the service or using the occasional opera performed by persons subject to tax on the free professions, within a month of when the payment is required to notify the District of ascertaining the place of residence of such persons are located, all amounts paid in the form of fees, participations or chips present, as remuneration of services provided under the sanction, provided for in art. 105. Article 53 For occasional earnings provided for in article 4. 51, para. b, isolated from business, or accidental, which draws are not subject to a tax, those who realize they have are obliged to declare immediately a win, at the place where perception was achieved.
The tax will be found under art. 94 and will be paid immediately. Those who pay these amounts are obliged to withhold and pay to the State the tax with the rules laid down in article 21. 47. Article 54


Any citizen of the country, major, except for women, or those who reside in the country of more than 6 months in a year and who are not taxable in any sort of tax referred to in this law, except for the foreign Diplomatic Corps staff will pay a minimal tax 50 lei per year shall be exempted of this tax minimal other tax less than 50 lei per year will be taxed only by the difference until this amount.
Are exempted from this tax minimal disabled unable to work, are in charge of public assistance and those who arrived at old age, with no means of living, rezervistii who took part in the campaign of the year 1877-1878 and war invalids from 1914-1919.


Chapter 7 progressive Tax on Income Tax Article 55 global progressive global income sits over the entire annual income of the taxpayer which is composed both of income subject to taxes, and from elementary ones exempted from those taxes, or those below set out in other countries.


Article 56 are subject to this tax individuals, namely: 1. For all their incomes in the country and abroad, every inhabitant of the country, whoever has his habitual residence in Romania for more than 6 months in a year, as Romanian citizens that living in another country.
If foreigners residing in Romania are subjected to another country, a progressive income tax, similar to that of the face, they will keep asking until a deal with foreign States, as income taxed abroad not to be imposed in the country only for the difference between the English and the foreign tax.
2. Why are the income in the country, foreigners who have neither their domicile nor residence in Romania.


Article 57 a person's taxable income cap family includes his personal income of the spouse with whom she cohabits, also of the other members are minors whose family income at their disposal, as determined on the basis of such tax revenue to be paid by the higher proportion with his income who enters the composition of him.
The proceeds of these members and wife arising from wages or from the exercise of a profession, trade industry appropriate times separately.


Article 58 are not subject to this tax: a) the King and Royal family members;
  

b) diplomatic personnel at foreign consular and latter condition has not had his residence in the country and have no other usual ocupatiuni here, but in any event under condiţiunea reciprocity.
  


Article 59 the tax place: a) to the place where the taxpayer has the main residence, or in the absence of the home;
  

b) from the place where he achieved the main income if 'n' has domicile nor residence in Romania;
  

c) at the place of the last home or residences or failing in Bucharest for Romanian citizens who have no home, no income, no residence in Romania.
  


Article 60 the income of the person who enters the composition of global income is calculated on the basis of the previous year, as well as follows: a) net revenues in order to ascertain what is the imposition of taxes in elementary, as they were determined for those taxes; for forced taxpayers on the basis of table art dela. 30, net income taxation is an important multiplying tax from table 10;
  

(b) Taxable Income) about retention or bloodshed, the incremental direct taxes otherwise as they are taxed on the previous year, with the exception of wages and pensions, which will enter into taxation reduced by one-quarter of cash deposits at banks in the country, which will not enter into taxation;
  

(c) Income the previous year) who have ceased to exist during that year, as those exempted from taxes, following the rules of elementary calculus to set rates, for similar income.
  

Revenues from real estate taxes not listed in question fall within this elementary calculus, as were made in the previous year. For this purpose will be determined according to the rules laid down for those taxes, but with the elementary procedure laid down in title III, until they become taxable to them.


Article 61 global Income is formed, the general, the decline below only on the basis of the annual declaraţiunilor. These declaraţiuni will be able to complete the taxpayers and in the courts.
1. additional Taxes on income elementary and who makes up the world.
2. Interest paid or deposited to the Deposit, in accordance with art. civil procedure, from 521 to unsecured debt or mortgage-backed securities and insider, as there are deducted according to the commandment to elementary charges.
3. the rentelor whose Annuities pay taxpayer is obligated under a title that is not made up of himself, such as those set up for him by dotale times by an institution or for valuable consideration.
4. tested the previous year Deficits from agricultural enterprises, commercial or industrial, income up to global competition without necessarily being repurtate over the following years, recorded after regular and honest records kept or expertise.
5. The value of books and magazines purchased by members of the teaching body, after the bills presented before the Commission by the treaties.
For taxpayers with an income lower than the amount of 40,000 general lei, global tax, pursuant to scazamintelor, as shown above, it cannot be lowered below 400 lei.
For taxpayers with a higher amount of general revenue 40,000 lei, global tax pursuant to scazamintelor, as shown above, it will not be less than 600 lei, any lower on the income tax calculated minimal set based on the following elements: (a) indiciare) value of housing to housing;
  

b) used in the service of his or her family or and;
  

(c));
  

(d) the expenses of the taxpayer), established by its own declaraţiune, corroborated with data from the presence of points a, b and c and the recorded revenue agents.
  

Income will be calculated for each of these databases as follows: indiciare the Value of the dwelling houses), with the exclusion of the party affected trade, industry or profession, will be equal to gross income determined for tax on buildings; in the case when the property exempt from this tax e, housing value will be equal to the income from the comparison with similar real estates, and the general taxpayer revenue cannot be considered less than twice the value of its housing housing. Free for professionals (lawyers, doctors, engineers, etc.) remain dispoziţiunile. 50;
  

b) For every 10,000 lei servant;
  

(c)) for each car, 60,000 lei is at half that amount, if also serves the professional needs;
  

d) front the expenses, income void may not be computed at less than a fourth part of such expenses if the evaluation after items indiciare above descends under the fourth income part of the expenses.
  

Fixed income based on indiciare will serve at the settlement of taxation with due consideration, in accordance with article listing. 64, after scazamintelor operation for familiar tasks, where there will be the case.
Service personnel and vehicles used in agricultural exploitations and the wine sector shall not be considered as indiciare.


Article 62 for people who reside in another country, but also in Romania for at least 6 months in a year, one or more residences, or are domiciled here, but pull their incomes in the highest part of another country, and if the overall income cannot be set on another path, it will be set in relation to the value of the dwelling of such residences as follows : If the total value of residential housing is the minimum taxable income in relation to rental value will be Up at. .. 5,000 lei Dela. 5,001-10,000 "." 10,001-20,000 "". 20,001-40,000 "Over. 40,001 "4 times" 5 "" 6 "" 7 "" 8 "Article 63 global Income is taxable in full only if it reaches the amount of 20,000 lei per year.
In calculating the taxable portion of overall revenue, less than 1,000 is neglect.


Article 64 global Income is subject to quotas below: ┌ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ package ─ ─ package ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ package ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ┐ │ │ global Income apportionment │ │ │ │ │ │ intervals between figures │ │ │ TAX CALCULATION for the below indicated the GLOBAL REVENUE │ │ │ │ │ CONTAINED income of less than 1,000 │ │ │ the INTERVALS INDICATED in the FIRST ││ lei is neglect. │ │ │ TAX COLUMN LISTING ││ Portions from 1,000 lei │ │ │ │ │ upwards shall be rounded like │ │ │ │ │ │ and tax shall be ││ ││ calculates how to look the │ │ │ │ │ │ │ │ last column │ in ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ package ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ please ─ ─ you ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ please ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ┤ │ │ │ │ periods │ │ │ │ │ 20,000 is rounded off by 1% At 200-1,000 │ │ lei imp. 15.0-││ │ │ amounts of 30,000 1,166 "│ │ 350 every 1,000 increases with 15.0-" 1,000 │ │ │ │ the 40,000 │ │ 1.25 "500" 1,000 "15.0"-"││ 1,000 lei ││ │ │ │ │ │ │ │ │ │ │ │ │ Ditto from 60,000 1,60 │ │" 960 "1,000" 23.0 "-" ││ 2,000 in │ │ │ 2 "80,000 1,600 │" 2,000 "64.0"-"│ │ │ │ 100,000 lei 2,000 2,50 │ │" 2,500 "2,000" ' 90 ,-"│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ 150,000 3.25 4,875" │ "" "" 5,000 237.50 ││ Ditto from 200,000 │ │ │ │ 8,000 4 "" "" "5,000 312.50 │

│ │ │ 5,000 in 300,000 6.25 "│ │ 5,000 18,750" "" "530.0-5,000 lei │ │ │ │ │ 400,000 7,60 30,400" │ "5,000" 590.0 "-" │ │ │ │ │ 500,000 9″ 45,000 5,000 "│" 740.0 "-" │ │ │ │ │ 600,000 10,50 63,000 "│" 5,000 "900.0"-"│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ Ditto from 700,000 12″ │ │ 84,000 5,000 1,050" "" ,-"10,000 │ │ │ │ the 800,000 13" │ │ 104,000 "10,000" 2,000.0 "-" 10,000 lei │ │ │ │ │ 1,000,000 14,40 144,000 "│" 10,000 "2,000.0"-"│ │ │ │ │ 1,500,000 16,80 252,000" │ "20,000" 4,320.0 "-" │ │ │ │ │ │ │ │ │ │ │ Ditto from │ │ │ │ │ 20,000 in 2,000,000 │ │ 360,000 18 "" "" 4,320.0-20,000 "20,000 │ │ │ │ │ │ lei │ │ │ │ │ │ │ │ │ │ 3,000,000 19 │ │ 576,000, 20 "" 10,600.0 "" 50,000-Rp "│ │ │ from 4,000,000 │ │ │ 20,40" 816,000 "" 12,000.0 "-50,000" 50,000 │ │ │ │ the 6,000,000 │ │ 21,60 "1.269.000" "12,000.0"-50,000 "50,000 lei │ │ │ │ │ 8,000,000 22,80 1.824.000" │ "50,000", "13,200.0-" │ │ │ │ │ 10,000,000 24 2.440.000 "│" 50,000 "," 14,400.0-"│ │ │ │ │ │ │ │ everything passes 10,000,000 │ │ │ │ │ lei is subject to 36% │ │ │ │ │ neglect ││ portion may be │ │ │ of 1,000. │ │ │ │ └ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ┴ ─ ─ ┴ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ┴ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ ┘ global Tax shall be increased by 5% for celibate men and widowed without children, beyond the age of 30 years exclusively until 55 years including, apart from the sick prove.
Income from the land, by the inhabitants of other countries for which you cannot determine their overall income, or even you can specify which individuals belong, except when they are taken by the limited-liability company from other countries, will be subject to those revenues, instead of the global income tax, with a supracota to the taxation of half of elementary, that the share of tax.
Capital income securities taken in the country of foreign natural or legal persons, who have no domicile, habitual residence or headquarters in Romania shall not be subject to progressive tax on income, how global are subject to the country of origin.


Article 65 shall be determined in accordance with the Imposition of these rules contained in title III; on the basis of inclusion declaraţiunilor of taxpayers, income taxes of contribuţiuni rely on incremental and all revenue from any findings.


Chapter 8 tax Scăzăminte Article 66 shall be granted to taxpayers from taxes recorded declines, as specified below: a) For familiar tasks;
  

b) for small incremental income subject to taxes;
  

c) For mortgage assignments.
  

All of these subtractions are made only on the basis of declaraţiunilor annual charges, whereas at their grant is to take account of all income of the taxpayer, and the circumstances in which it lies.
Taxpayers, who are dispensaţi of the annual assessment of the tax testimony on global income in accordance with art. 86, will make declaraţiuni to get these downfalls.
In order to establish their dispoziţiunile shall apply as provided for in article 98.
Frost operated over taxes will operate and incremental over the aditionalelor in question.
All Frost is operating in lei; the result of the calculation in the money neglects.


Scazamintele article 67 shall be granted to the familiar tasks from global income tax as defined in the table below, and only in cases when the taxpayer is not taxable at this tax, taxes will be awarded.
Shall be considered members of the family for which the taxpayer has the right to: 1. The wife who convietueste with her husband, unless it has taxable income separately, according to art. 57, para. 2, more than half of global income taxation on the spouse's name.
2. The ascendants, descendants, adoptive children and recognized, in the age of less than 21 years on April 1 of the year for which it is required the decrease, or exceptional, and those over 21 years of age, who are in fact borne by the taxpayer, the minor brothers and sister, but with a single condiţiune for all to be gypsies by the taxpayer and not have every taxable income particularly global more than a quarter of the overall income of the taxpayer.
Taxpayers shall submit in addition to acts of birth, what evidence will be asked by the instructions of the Ministry of finance published.
If the taxpayer is not subject to tax on the income decline in overall for the task will operate as shown in the last column of the table below, from one of the taxes listed in elementary roles, after the election of the taxpayer.
These declines are not operating to taxes on income. 53 and 54.
Frost will be: number of members of the family who are granted decreases loss made from global income tax when this taxable income is: If it's below the minimum income taxable global declines to operate from taxes in elementary and accessories listed are: up to 21,000 Dela 40,000 lei lei lei up to 41,000 Dela 60,000 lei Dela 61,000 until 100,000 lei lei lei up to 101,000 Dela 500,000 lei lei up to Dalir 501,000 1,000,000 lei

 

Dela 2 20% 10-1% 5%-10% 3 4 30% Dela-20% 10% 5%-14% 5 7 40% Dela-30% 20% 10% 5% 16% 8-10 50% Dela 40% 30% 20% 10% 18% Over 10 60% 50% 40% 30% 20% 20% Article 68 For taxpayers whose income falls below the overall rate of taxation will make reductions in taxes below specified in cases where income does not surpass the amounts below , namely: 1. If the total income of agricultural properties of a taxpayer cannot exceed 2,000 lei will drop 25 percent from taxes agricultural properties for categories 1-6 under article. 4, operated by the taxpayer himself.
2. Where the total net income of properties with belonging to a taxpayer cannot exceed 2,000 lei in municipalities with populations up to 10,000 inhabitants, in those with 3,000 10,001 till 5,000 50,000 inhabitants, in those with 50.001-250,000 inhabitants and 6,000 in the Lions with over 250,000 inhabitants, will decrease by 25% of the total tax building inhabited by the owner of a right holder in times of actual use in the case when he locueste in real estate.
3. Where the total net income of agricultural, industrial, commercial, professional, or from the usual ocupatiuni cannot exceed 3,000 lei, the tax will be reduced by 50% for the main object of the taxpayer ocupaţiune.
The odds of the reductions provided for this article are added to those of the previous article, making a single discount.
Total income limits laid down in this article over which there may be no decline, they may be amended by the budget law, as soon as the course of Leu versus the value of gold will change by more than a third in relation to this difference from the time of implementation of this law.


Article 69 From incremental taxes on revenue real estate tax shall be deducted from the corresponding part of the elemental to the amount paid as interest to the mortgage debts or privileged on the buildings in question, as well as any damage arising in cases of hail and flooding in the event of total destruction, when the harvest was not assured.
To operate these subtractions must bring proof of pregnancy mortgage payment times and privileged tax interest paid on movable in the previous year.
I will not claim payment of this tax for interest paid on mortgages made up by banks, credit instituţiuni, or those who do business loans and discount times which are exempt under article. 23, of movable property tax rates, the mortgage debt for land loans, urban or rural, established on the basis of special law, which rates for term loans dela 20 years upwards will be counted in full to these reductions.


Article 70 if they do decline in articles 67 and 68 of the same real estate taxes, make and decrease provided by art. 69, decline of the first two items are carried over to the party what remains after tax was dropped due to mortgage interest after provisions of the following article.


Chapter 9 additional Charges Article 71 shall be able to apply additional quotas in addition to some of the incremental taxes within the aci, on behalf of the counties, communes, chambers of Commerce and public institutiunilor indicated below.
The tax applies to calculate the total taxable revenue, subject to each tax and after the collection, according to the share of each institution.
For forced taxpayers on the basis of table art dela. 30, income subject to additional shares is an important multiplying the tax from table 10.


Article 72 Taxes in addition to that you can also set up additional tax and the maximum quotas mentioned what institutiunile may, are: 1. For counties: 3.75% in addition to the tax on the income of agricultural properties, 2% in addition to the income properties, with 2 per cent in addition to the commercial and industrial revenue and 1% in addition to the tax on income from professions and other taxes not subject to ocupatiuni.

2. For municipalities: 2.25% in addition to the tax on the income of agricultural property, 6% in addition to the income properties, with 3 per cent in addition to the commercial and industrial revenues and 3% in addition to the tax on income from professions and other taxes not subject to ocupatiuni.
3. For the Chambers of Commerce and industry: 1% tax on income in addition to commercial and industrial.
4. For public assistance and national culture: 3% in addition to the income tax imposed on securities with 15 and 12 per cent.
5. For agricultural and employment may be established by the laws of their establishment, in addition to Accessories for income taxes from agricultural properties, Professional salaries up to exercitari times 1 percent.
The maximum depth of the figures above, those odds will be determined by the institution in accordance with the laws of their organic and communicated to the Governments of taxes at the latest by the end of January of the year of the moon. They cannot change until the beginning of the year.
When a commercial or industrial enterprise is carried on in another commune or County than where the headquarters of the works and where it is placed, in accordance with article tax. 37, the revenue base of taxation what additional serva will be distributed on the joint IE: 30% at the commune where the headquarters of the works and 70% at the place of exercise and if undertaking this exercise is done in several municipalities, listing of 70% split on the common, in relation to the importance of each exercitari.
For institutiunile and companies created with the progressive participation of the counties or municipalities to additional benefits, taxes shall be determined after deduction of net profits to the benefit side of the counties or municipalities.
Buildings affected industries can not be imposed, except for the quota referred to in article 1. 13 for State, and out of this article for additional enumarate, with any other additional tax on behalf of municipalities or counties.


Article 73 the fines imposed after this law will shed entirely at State expense levying law.


Article 74 any kind of tithes or other additional taxes out of the front of a can be set up on the tax established by this Act or the income subject to tax, for the benefit of any instituţiuni.


Title III settlement revenues, Finding and collecting taxes Chapter 1 Method for determining tax revenues and establish regular Article 75, the Charges and the annual law enforcement shall be established as well as follows: 1. the real estate income to census after the rules laid down in titles I, cap. I and II, by comisiuni established in the manner prescribed in article 21. 79. The first period of the census, beginning 1 April 1923, and ends at 31 Decemvrie 1927.
Periodul census will begin on April 1 in the future.
2. For revenues that are found and the requisite annual incremental taxes and global income each year through the delegates you revenue, as they look at the art. 76, based on declaraţiunilor, the old charges and findings made by the preparatory revenue agents.
Competinţa delegations to the first court, charged with finding of taxable income and the establishment of annual charges and over the preceding year that works.
3. For revenues found during the year when it begins or ceases to carry on a business or profession, or casual earnings, by revenue agents and in accordance with the second subparagraph of article dispoziţiunile. 94. The constituency of ascertaining which reside and it requires a taxpayer, will be prepared and keep folder or tax. It will feature aside from their declaraţiuni and adjoining acts as a copy of the minutes of the taxpayer's tax return, tax authorities ' findings and any other papers in connection with the establishment of his taxable income, lease agreements, sale, donatiuni, mortgage-backed securities, equip, assignments, communication proceeds as: tantieme, draws, chips and the like.


Article 76 of the taxable income and Finding the establishment of annual charges, in the first court, is made by a delegate of the designated officials of the IRS finding, control and Finance Ministry inspecţiune, under the supervision of regional inspectors or a special delegate of the Ministry of finance.
For cases of tax revenue from commercial and industrial tax, delegate in charge of finding and setting charges taxable income, will be assisted by a delegate appointed by the Chamber of Commerce and industry said; and for the professional, by a delegate appointed by their organizations recognized by law. Delegate of the Chamber of Commerce or professional organisations has a consultative vote; He can formulate special observations, however, what he has done in terms of determining taxable income, when it sees fit, in which case its observaţiunile it is mentioned and attached to the minutes.
In addition to each delegate and alternate will be appointed in the same manner, to replace in the event of foreclosure.
Delegates of Chambers of Commerce and professional organisations are paid throughout the work, imposing fences which they called.
The IRS will delegate helped by a Secretary that will be proposed by the administrator in respect of taxes.
Classification of the taxpayers to be taken on the basis of the art. 30, is made by a comisiune County consists of: a judge appointed by the President of the Tribunal, as President, the tax administrator and a delegate appointed by the Chamber of Commerce and industry said. Comisiunea will be helped by a Secretary appointed by the tax administrator of the revenue officers.
This comisiune will take into account the facts and the provisions of the law, drawing up common nominal's paintings, the ones to be forced on the basis of the above mentioned table, which will serve the courts ' paintings at the annual tax settlement.
The courts can't change these annual classification.


Article 77 the taxpayer or tax officials referred to in art. 92, will be able to appeal against a tax report within 20 days counted, for the taxpayer, both his communication, as provided by art. 97, and the Locator, from the date of the report.
When he made his reclamatiune about the General article. 83, the Appeal Commission communication flows from the presence of deciziunii laid down in that article.
Calls are made and recorded at the tax administration or the constituency of the city neresedinta, comisiunea works, in accordance with the provisions of art. the following season.


Article 78 Comisiunile, who will judge these calls shall be composed of: a) A magistrate of the Court of first instance concerned the delegate of the Minister of Justice, as President;
  

b) a delegate of the IRS;
  

c) a delegate of the taxpayers, who will be designated by lot by the President of the Tribunal from a list of 20 contributors who are not civil servants. This list will be compiled and presented by the tax administration;
  

d) for calls relating to the taxation of income from trade, industry and profession, the delegate will be appointed by lot by the Chairman of the Commission for appeals in public meeting of a list of 10-20 traders, industrialists or professionals exercising effectively the organisation. The list will be drawn up by the Chambers of Commerce and their respective professional recognized. fences
  

In addition to each delegate and alternate will be designated in the same manner, to replace in the event of foreclosure.
Comisiunile, will judge the three, entering with the Chamber of Commerce, delegate of the organizaţiunilor or of the taxpayers, as they judged revenue charges commercial, industrial, occupational, or global and real estate.
Comisiunile call will work, but true, even with the President and delegate.
None of the delegations referred to in points (c) and (d) may not work more than one month in comisiunile, they are to be replaced by others, appointed in rigid conditions shown above for each of them.
Comisiunea will be helped by Secretaries, proposed by officials of the tax administration.
The decisions will decide, by majority vote.
In case of divergence, the appeal panel will judge the Commission.


Article 79 Comisiunile assessment and taxation of the census, provided for in art. 4 and 18, shall consist of: a) a delegate of the County Council or in urban communes, a delegate of the communal Council, or institutiunilor what you place them;
  

b) a delegate of the designated body to initiate and control of the Finance Ministry officials;
  

c) a delegate of the taxpayers, who will be designated by drawing of lots carried out by the judge in question, and for the cities where are the courts, by the President or the first President of the Court of first instance, of a list of 20 contributors, stiutori, of the most proficient and knowledgeable local condiţiunilor that you are not civil servants.
  

The list will be presented in the following manner: 1. For comisiunile, which will work in urban communes, the tax administration along with the Mayor and the President of the Court of first instance in the cities where they are run by the courts or with the judge in question.

2. For comisiunile that will work in rural communes by the administration of the tax along with the judge in question.
Comisiunile for judging appeals entered against charges to consist as it looks at art. 78. Article 80 Reasons and acts which is based shall be submitted either by the application, either through the memoir, until the day fixed for judgement.
Comisiunea is obliged to prosecute or presented after the memories, even in the absence of the party, when the tax does not require a period to get knowledge of them.


Article 81 of the annual Charges shall be carried out in the coming days to be determined by the instructions of the Ministry of finance, which will be published in the manner described in article 11. 99. in Constituencies who will be working the delegates charged with finding revenue, taxable income and establish annual charges, will be determined and published on the same path.
Comisiunile classification and appeals shall be convened by the Ministry of finance as it looks at art. 99. In each county will operate at least a comisiune call in the town of residence; and if there will be more comisiuni, can operate in other municipalities.


Article 82 Delegates tasked with finding revenue taxable income and annual charges, such as setting and comisiunile call will be aided by expert accountants or other professional appointed by the Ministry of finance.
Accounting experts cannot work for more than one month in comisiunea, after which it will be replaced with others appointed by the Ministry of finance.
For surveys of appellate courts who need the judgment calls and who cannot perform sitting in the fond comisiunei Wizard, you will be able to delegate and other experts-accountants, chosen from a list approved by the Ministry of finance after taking the opinion of the body of their respective experts.
The ratio of tax expertise required tax courts, times times of ordinary courts, with a technical explanation of the various accounting positions, any heritage issues of any nature what ' would make accountants experts on impozabilitatii or neimpozabilitatii any amounts, invalidity of the report.
Are void and reports produced by other experts than those referred to in the list approved by the Ministry of finance. Any expert could not be trusted by the comisiunea call for more than one month's expertise.
In cases when the Court will find that the expertise report is the obvious part, besides the nullity of his right to lure for Comptroller punishment but prison until two years, considering it as a crime of perjury.
In these cases, the courts or ordinary tax ex officio and shall send the matter to the Prosecutor in the case, respectively, for the setting in motion of public action.
Commission members, who are not civil servants, as well as experts, will be submitted before work an oath in front of the Commission.


Article 83 the Ministry Is institue of finance a tax comisiune Central, in order to establish general rules concerning the findings, evaluations and assessments in determining taxable income, compusa: a) a counselor of the High Court of Cassation as President. He will be appointed by the first President of the Court;
  

b) a delegate of the Ministry of finance;
  

c) a delegate of the taxpayers that will be designated for agricultural property or income from the farm of the agricultural Chambers, with properties, income among the urban, not being public officers or counselors, the communal Council of Bucharest; for commercial, industrial, mining, and namely in part each of these categories of income by Union Chambers of Commerce; professional income or other income by the professional organizations recognized by law.
  

Comisiunea can take any specialist in informaţiuni dela.
This comisiune will be notified by the Ministry of finance, either directly or as a result of a general nature made reclamaţiunilor for contributors to one of institutiunile or fences denoted below.
These reclamatiuni can be made: the Council for agricultural and municipal properties and those with; of the Chambers of Commerce for those from commercial exploitation, mining, industrial and professional recollections of fences under laws for professional income or other income.
Reclamatiunile shall be submitted within five days, resulting in what concerns the determination of categories, classification and evaluation of their per hectare, both displaying the minutes at City Hall, and in respect of other matters relating to the establishment of the revenue and charges, from the completion of work of the Commission for enforcement, in each commune, or in that of a suburb. Their submission will be made to the administration of taxes, which shall submit them urgently the Ministry of finance, together with the work.
Deciziunile are given without calling. Interested parties can, however, this memoir by cari comisiunea is bound to take notice of the lease at its deciziunii.
These deciziuni shall be communicated to the applicant by the party through the administration of taxes and is published by the Official Gazette and through the instructions.
Rules laid down by these deciziuni are mandatory for courts in prosecuting similar cases, both more and more charges are settled, and in the judgment calls by comisiunile.
Prosecution calls for charges against who were introduced to the Central reclamatiuni comisiunea will be suspended until the communication deciziunii that comisiuni.
In the case when the Commission assessment of managerial decision change per hectare agricultural property times by bringing them into categories or classes deciziunii, dispoziţiunile applies to all land in the same category, even though it was appealed.


Article 84 within 20 days of the pronouncement of the dela deciziunii comisiunea call, and in the absence of the taxpayer to the judgment or the decision in case of deferment of her, from the communication of this deciziuni, made in the manner prescribed by art. 97, the taxpayers or the tax administration may appeal against this deciziuni on grounds of excess of power, incompetence or an essential omission, breach of law.
Appeals shall be declared to the tax administrations concerned. Folders will be sent in law courts within 30 days of the appeal. dela Declaration
They judge the local courts if the taxable annual income which is the subject of the dispute from managerial decision the Commission cannot exceed 100,000 lei and of the Court of appeal that if this passes.
Grounds of appeal may be lodged in writing before the day fixed for the first judgment, after which it will no longer be able to be changed in their Fund, the times added.
The tax administration shall forward appeals together with the relevant records, the Court or the Court of appeal. Courts of appeal shall fix the time limits for the trial court, and returned to the Administration, along with the folders deciziunile data.
Jurisprudentele established by the appeal courts and tribunals shall be notified to the Ministry of Finance through the published instructions.
In the case of contrarietate between deciziunile the same Court or Courts of the same sections, or sections of the same tribunal rulings, several Courts or more tribunals, in fiscal matters, the Attorney general of the High Court of Cassation will be inferred ex officio or at the request of the Ministry of finance, the matter of principle before the Court of Cassation, wards, to establish unity of interpretation of the law.
This interpretation becomes compulsory for five years for all instances, and it cannot have any influence on the deciziunilor that caused it.


Article 85 in the case of breakage of the deciziunii Commission, shall be sent before the same business comisiuni, which is required to restore the taxation in accordance with the decision of Cassation. If the appeals court judged it can replenish the imposition after the acts of the file, the Tribunal itself evokes trust establishes the taxation that will be performed by the tax authorities.
In the event of disposal of the decision, the Court of appeal that the Court of appeal judge, as it does not evoke the Fund but also send the same affair before call comisiuni which will comply dispoziţiunilor this article.
If the comisiunea call does not comply with deciziunii motoring, this second year, the appeal may be contested with the same term and under the same shapes as the former. In the same case, the Court of appeal shall judge them, evoking the Fund in the last instance.


Chapter 2 the means of finding Article 86 To facilitate findings, taxpayers are obliged to give declaraţiuni of taxation after differences below: i. Declaraţiuni in the census, income real estate, which are only at the beginning of periodului Census and special rules for who are referred to the head. I and II under Title II.
II. Declaraţiuni annual income any appropriate annual elementary and other taxes for revenue.
The testimony will be made separately on an annual basis, both for global income, and income subject to taxes each elementary, apart from excepţiunile below.

They will be given to finding constituency which lies his domicile or principal residence of the taxpayer, namely a single global income and income determine what incremental annual whose imposing place lies in the other constituencies of findings, and of whose place stood imposing in the other constituencies in two copies.
If the taxpayer has one elementary, said income in the district, finding the place to impose global income is dispensed to make annual statement for income tax, being enough to mention on the annual statement of incremental taxation as ' other income, and if his income does not change from the way one year to another may not give you a new Annual Declaration, and in this case it is assumed that he maintained his statement, citing both as there was no ' changed residence shown on that statement.
III. Declaraţiuni during the year. Taxpayers who are beginning in the pursuit of a business, profession, or farm income have accidentally; 53, are testimony do owe it to the finding that constituency during the year before the start of the exercise, or within 10 days after the start of the time after realizing income, charges are to be laid down in accordance with article 4. 94. IV. The implementation of the law, the testimony will be made and will teach in accordance with managerial decision and instructions the Ministry of finance, published by the Official Gazette and through newspapers.


Article 87 the testimony must include all necessary indicatiunile taxation through 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 documents income and finding who postures which tax shall be entitled to ask them.


Article 88 General rule statement is made by the taxpayer. For minors and forbidden by those administering them, for moral persons professing what they represent. The head of the family does declaraţiune for wife and other income of the family members whose income falls within the income composition or global according to art. 57. rural Inhabitants, how large industrial establishments and workers with more than 50 workers can do their declaraţiunilor, with respect to income tax, and to collectively declines, according to the instructions that are given by the Ministry of finance.
The testimony will be signed by the taxpayer, which represents legally or by their procuratorii/, in which case it will annex copy of power of attorney.
If the declarant does not know or is unable to complete the Declaration, it will be able to make the finding verbally constituency or House and the person making the Declaration will be signed by an official of the tax or in the administrative assistance of a witness stiutor, who will sign the alaturea servant.
The teaching will give evidence to the arbitrator for the receipt with the number of the registration.


Article 89 the testimony given during the annual month of January, before the end of this month.
For major commercial and industrial enterprises, this period may be extended until the end of Fevruarie; joint stock companies and until the approval of the balance sheet, but not later than by the end of April.
In the event of force majeure caused by foreclosure, the taxpayer is obliged to submit the Declaration not later than one month after the expiry of the period prescribed by law so as not to be liable to the penalties provided for in article 10. 105, para. 1. declarations and tax laws are public. They may research public authorities and professional organizations.
They will also be able to investigate any individual at the reasoned request of a general interest which will make finding service of regional directorates and taxes dela approved by Ministry of finance.
Setting charges and prosecution appeals are made in the public meeting.
The roles will be displayed at the tax districts.


Article 90 when taxpayers are dispensaţi of testimony, according to art. 86, charges are transcripts, or after the statement date for corporation tax.
For taxpayers, though forced, n ' declaraţiuni were given, they shall be fixed in the rigid conditions of art. 95. Article 91 the contracts of lease or tenancy, even given the date of the brawl may be removed from the housing values driven evaluation of real estate in the following circumstances: (a) it establishes that) when these are economic contracts;
  

(b) the lease or rental) when it's not done in furtherance of an income, but the purpose of the charity donatiune times a relative or any other person, physical or moral.
  

All probation may apply for proof of fraud, as well as for the establishment of those contained in the acts invoked by taxpayers.


Article 92 the preparatory of the Findings to make charges by revenue officials appointed for that purpose by the Ministry of finance.
These officials will make the findings after the testimony transcripts, after taxpayers or presented any other acts and after submitting them worldwide judgment of the courts.
They will have the right to investigate on the spot in all regards finding revenue to ask anyone any informaţiuni in this regard, to claim submission for verification and records to ask taxpayers for explanations in writing or verbally, or to call for this purpose at the place where they make the imposition, in the manner prescribed by art. 97. In this case the call will be made only by administrators or regional inspectors.
Notices and communications made to the Revenue Agency concerning the overall income tax will be passed under closed envelope.


Chapter 3 the modification of charges, other charges during the year, charges ex officio Article 93 elementary Charges which are found annually and global income tax will not be able to modify than dela 1 April of each year, on the day it is determined that the tax for an entire year.
Real estate income charges which are determined on a period of five years will be changed floting dela 1 April each year, only in cases when a property is missing or was incurred, when the term of the exemption has expired or changed ' imposing rigid conditions laid down by law, or when for any reason a taxable income ' was imposed until then.
Taxpayer s bound to mention these in the annual statements.
Charges in these cases, to be determined by the annual comisiunile as with other charges.


Article 94 during the year will be able to make charges or declines, in the following cases: (a) give an owner) when the forest towards cutting or when the operator himself or commence or cease the operation of a forest.
  

For these cases will be given additional statements in the rigid conditions of art. 6 and 86.
Taxation will be set at the proper income to the owner, if yes in another forest; and for the corresponding income producers, the period of the current year in which the operation takes place and the rules laid down in chapters I and IV, under Title II as regards the valuation rules, but with the procedure below;

(b)) when you begin or cease a trade, industry or profession.
  

To begin, you will need the statement made in the rigid conditions of art. 38, and the imposition of will take place on the first day of the month in which takes place the fact. At termination, the decrease of tax will be made on the first day of the month following termination, if the Declaration was held during the month of termination; the distinctiveness of the month 1 dela follows declaratiunii.

c) when the taxpayer is in the circumstances provided for in paragraph 1. b. of article. 51;
  

d) If in the course of imposing the tax on the income, income from what went into the composition of overall revenue, has ceased, the taxpayer will be decreased by the difference in income tax that year, based on declaratiunii what will give. The decrease will be working the early quarter following that from the way in which the application was registered.
  

In all the cases referred to in this article, charges shall be carried out and decline of revenue officials, referred to in art. 92. These charges and declines will be communicated in accordance with article 4. 97. They are subject to appeal, in the rigid conditions of art. 77. Article 95 Taxpayer who has not given within the statement to which it is bound, or gave an incomplete, and the taxpayer who does not give extra required in the form informaţiunile provided by art. 92, for whom the right to require written proof, you will be taxed on its own initiative, namely: a) annual tax courts ex officio or following the previous findings of revenue agents.
  

In case when required, though he has not made the statement, the taxpayer does not quote the court imposing annual. He has the right to be present on the day fixed by the impression made in accordance with art. 99. In any event, have the right of appeal within 20 days from the way of presentation or communication of taxation, the end from where ';

b) If taxation not ' could make annual courts finding his works being posterior conclusion, it will be able to make ex officio tax agencies referred to in article 1. 92, but by the end of the year.
  

The taxation shall be made in accordance with art. 97 and is subject to appeal, in the rigid conditions of art. 77;

c) if it is noticed after evading tax, Dale end, enforcement will not prepare tax documents, but fine.
  


Article 96


On the occasion of the opening sequence, the IRS agents are obliged to investigate the imposition of the deceased for the past 5 years, which from the implementation of this law.
When it is established that the deceased taxpayer was omitted to be taxed on its succession year roles or one of the five preceding years, necomplet was enforced by hiding a portion of income, it will proceed to the discovery and collection of taxes forgone in the succession, as these taxes as a task portion.
Taxation is made ex officio, revenue agents, according to art. 94, on behalf of the estate.
The tax will collect from the total succession, before any other creditors, heirs to allocate between them this task.
They will have the right of appeal, in the rigid conditions of art. 77; competinţa courts in this matter throughout the 5 years ago.


Chapter 4 the procedure in the courts of article 97 the taxpayers have given annual or declaraţiuni who made the call, will be summoned before the courts imposing and call. The summons will teach through agencies or finding district perception question, by notary or by officials of the commune police, judicial administrative times with at least 5 days before the date of the presentation of the place of taxation, and whether through declaration or appeal was shown the domicile, will teach at the summons of that home.
If the person quoted e found shall be given summons, proof of delivery signed by it; and if you don't know the book, teaching will be noticed by placing a finger in stiutor witness assistance, which may not be in the service of authority that meets the procedure.
In case of refusal, the summons will stick on the door of the House, dresandu-is a record in a witness assistance, in accordance with paragraph 1 above.
In case of absence of the taxpayer, the summons will teach a relative or servant, which locueste with him, evidence under making; in the absence of such persons, and in the event of refusal of the impossibility of their signing times, the summons will stick on the door of the House, dresandu a report in this regard, the assistance of a witness, stiutor book, which may not be in the service of authority that meets the procedure.
As soon as the service will be organized for them by posting, subpoenas will be taught this way.
In case when the calls were taught personally by stiutori and contributors may be fixed as soon as the trial period, the taxpayer may take the knowledge of the term, under his own signature, right on his request.
All time limits laid down in this law for the call, communications, postings and subpoenas, means on days off.
Those charged with carrying out the procedure, which will not comply exactly with those set out above, will be punished with the loss of 15 days ' salary, on, and in case of recidivism they will be facing disciplinary comisiunilor to disciplinary action shall apply. The fine applied by minutes, train Manager finding.


Article 98 applications for withdrawal set out in Chapter VII of title II and the incremental taxes, made by testimony, will be resolved with the same procedure and jurisdicţiune as well as annual charges.
Scazamintele will be operated in roles, annually, with annual taxes.
The application of law to be determined by the instructions of the Ministry of finance, ways of finding and the operation of these downfalls.


Article 99 Days of making annual charges and convening comisiunilor, as of necessity, will be published by the Finance Ministry on ways of advertising. Particularly at each rural constituency and Town Hall, it will display the day before the names of taxpayers, who will make the imposition of the following day.


Article 100 judgements imposing, call and appeal are unopposed.
Prior to comisiunilor, and the courts of appeal, tax payers will be assisted by lawyers. The tax will be device before comisiunilor of appeal or appeal through a particular delegate, on the basis of an address to the tax administration or Ministry of finance.
In the courts of appeal, the Parties shall not quote. The time limits laid down, showing the premises 10 days before the day of worldwide judgment.
For what appeals judge of the courts of appeal, the time limits shall be made in respect of tax administrations and is displayed at their premises with at least 10 days before the trial.


Article 101 the whole procedure for determining taxes provided for in this law, it's not the subject of the stamp.


Chapter 5 the formation grades and roles rely on Article 102 that will score the incomes and contribuţiunile shall be drawn up on the common and the suburbs in urban municipalities and communes, villages and hamlets in rural ones. The inclusion in them of revenue and taxes, as established and prefacerilor followed, under the law, is under the control of the bodies matched set.
Income subject to taxes are passed on to rely on incremental rounded in dozens of Lions through the completion of the unimilor.
Rely are not public documents. They will be kept under key and copy will be issued on them than the taxpayer directly interested.


Article 103 Roles for contributiunilor forms of revenue agents after transcripts.
All transcripts will be occupied from the past and into the respective roles-noui recapitulari same is under control.
Roles are public documents.
Certificates on their contents can be free, on-demand, interesatilor, on the stamp.


Chapter 6 Measures against tax evasion and sanctions Article 104 any deviation of front end from dispoziţiunile law shall be treated as simple or qualified contraventiune contraventiune and shall be punished in accordance with dispoziţiunilor below: Contraventiuni simple Article 105 of) Taxpayers who have not submitted the statement from tax within declaraţiuni, who presented incomplete with regard to the data needed for the establishment of revenue within the meaning of art. dela 95, and those not will present the following upon request contribuţiuni, it will punish with a fine equal to one-quarter of the tax due.
  

b) taxpayers will not submit to taxation records, contracts or any other acts, which would result from taxable income higher than those laid down, and that will be established by the revenue bodies after tax year, as those who will not give extra required under article informaţiunile. 92, shall be punished by a fine equal to the income tax due to the difference of intreitul;
  

c individual Firms or companies) of any kind which does not comply with dispoziţiunile art. 25, para. 7, 8 and 9 and of article. 26, para. 5 and art. 47, para. last and art. 52 para. last, they will be punished by a fine equal to the incremental taxes provided for in these articles, the revenue amounts due for necomunicate;
  

d) any departure from the dispoziţiunile of the face, which would result in thefts of income, datorite neevidentierii by the comisiunilor of taxpayers or charges prior to finding bodies, shall be punished by a fine equal to the income tax calculated at indoitul found neimpus;
  

It's the same sanction applies) and undertakings of any category, for reasons which escape from the control of revenue, make records that lead to diminishing the outcome and not the tax revenue enforcement agencies highlights, these records, as businesses that set up fictitious accounts liabilities, calculated with account depreciation, at supraevaluari, are latent reserves and other such operations without them highlight the double taxation;
  

f) taxpayers, who will not submit to the district in which it makes the imposition of their global income, all freedom of contribuţiuni licenses other perceptions for the revenue they will be liable to a fine equal to the overall tax indoitul;
  

g) traders and industriasii which are not commercial registers will be punishable by a fine equal to the tax due. This fine does not apply to small artisans and small merchants, defined according to art. 12 of the law on income tax and turnover;
  

h) traders and industriasii which although related records in the rule, but do not communicate or refuse to purchase helpful acts, within the time limit fixed by the fisc and who will not be in any case less than 8 days after the date of the application from the rock by the tax authorities shall be liable to a fine of 500 to 1,000 lei for each day of delay;
  

I) people who have contractual relations with taxpayers and will refuse to give in to informaţiunile within 10 days as required by the fisc with regard to taxation of the subject of the contract, will be subjected to a fine of 10,000 lei. The refusal to establish through the conclusion of the Protocol.
  

Contraventiuni qualified Article 106 taxpayers will not declare their income, taken as a whole, or those that will hide income in whole or in part, as well as those who will pass their commercial registers other than the actual figures, by means of all operations, nejustificarea records, acts through its transfer to personal accounts of parts of benefits through real stock of goods neinventarierea , and other maneuvers which hinder the ascertainment of the true taxable income, will be subjected to a fine equal to the income tax impatritul the difference so stolid and dispoziţiunile established in accordance with the law.

The same sanction will apply and taxpayers which may prove that in their registries have created accounts liabilities to which they are assigned to various reserves, without them being declared to tax, as well as those who circumvent dela accounts showing parts of benefits by cutting them with unreal amounts of money, and those who through operations and records various defined benefit screening parties.


Article 107 of the individual Companies, associations) and undertakings of any kind, other than those shares, which in order to hide the true revenue situation will prove to have two rows of books or double row of balance sheets, of which necomunicat, or last revenue will wear out the false documents, are liable to a fine equal to the income tax intreitul what s ' would be found if the imposition of ' would have done the real income;
  

b) independently of the above fine, patrons and leaders of these enterprises are liable to penal sanctions provided for in art. 332 and following of the penal code to these offences over the whole country;
  

(c) when the offender is a) joint-stock company, which will be applicable fine will be laid down in paragraph 1. a. in addition to the fine, which will be borne by the company, the directors, the Director or the general manager of the company and head of accounting, are each, in part, liable to a fine equal to one-fourth of the amount of the fine applied to society and criminal penalties provided for in paragraph 1. b, but who had knowledge of the fraud committed.
  


Article 108 all those which, in accordance with art. 25, 26 and 47 are obliged to withhold and pay taxes to the State specified in the articles itself and which will not meet these legal bonds, will be liable to a fine equal to the income tax withheld or severe intreitul and nevarsat.
As regards public authorities of any kind, fine above will be applied to the Director and the head of the accounting in question.
For income referred to in article 23 for 3 to 6 incl. the fine shall bear joint and several creditors and debtors.


Article 109 whenever it will be noticed that in contractual relations between contributors, some amounts of money have been paid in addition to the standard contractual clauses liberatorii through other instruments such as cheques or other policies, too, and that sum, according to the law of the face are treated as taxable income, it will apply a fine equal to three times the tax evaded , which will be jointly borne by the lender and the borrower.


Article 110 Contributors who will try or will isbuti to lower the taxable income or to evade the obligations deriving from the presence of this law, by means of coruptiune used against revenue agents, will be translated on the basis of the request of the Ministry of finance, to court to correctional imprisonment shall apply 6 months to an end from a year.


Article 111 the IRS Agents, charged with laying the charges will be proven as interested and with science, have not established the rights of the State, in accordance with the provisions of the law, on the basis of the research organs of the Ministry of finance and by way of derogation to the provisions of the staff regulations, which from the public, will be removed.
In addition they will be able to be sentenced to prison and correctional dela 6 months to one year, at the request of the Ministry of finance.


Article 112 revenue Agents who won't keep in order the taxpayer fiscal dossier referred to in article 1. 75 of this law, shall be punished with a fine equal to the salary of 15 days, and in case of recidivism with a fine equal to the salary on 1-2 months. In addition, the Ministry of Finance has the right to ask the disciplinary Commission disciplinary punishments application.


Article 113 tax Officials charged with care of Carnets contribuţiuni which will also free without books or make false inscriptiuni these dispoziţiunile, notwithstanding the status law, which from the civil servants will be removed and facing justice, to apply the penalties provided for in art. 123 and 124 of the penal code, extended for these offences over the whole country.
Officials, who will be charged an amount in your account of any tax, without mentioning the exact book contribuţiuni and roles, by derogation to the provisions of the law for generations from civil servants, will be removed from Office and facing justice, and should be punished according to art. 123, 124 and 140 of the criminal code, or the corresponding articles of the penal code in force in Transylvania and Bukovina.


Article 114 the IRS Officials who deal with the taxpayers will be proven to be false, given relatiuni to be insincere acts done or have sought to use their situaţiunea to obtain advantages of any kind on the part of taxpayers, by way of derogation from the rock dispoziţiunile law for the status of civil servants, will be removed and facing justice to apply art. 123, 124, 144 and 322 of the criminal code, extended for these crimes against the country.


Article 115 All the fines specified in law separate from the face are State taxes due and to be determined separately some of the others with the same record.
All of the fines in proportion laid down provided for in this law, for qualified contraventiune may not in any case be inferior to the amount of 5,000 lei.


Article 116 In all cases will be place in the application of criminal penalties, the Finance Ministry will send the certified copy, the documents relied on by the setting in motion of public action.
Finding and prosecuting contraventiunilor Article 117 Finding contraventiunilor of any kind in the face of the law will be made through the conclusion of protocols.
They are found by inspection and control bodies, and officials of the Ministry of finance special delegates.
The minutes shall contain: the name and function of that pronoun, researching and find the facts imputed to constitute the object of the Act, articles appearing in whose dispoziţiuni was contravenit what offence and sanctioned.
The minutes will be approved by: (a) finding for Managers) contraventiunile providing for an amount up to 10,000 lei inclusively;
  

(b) Regional Directors of findings) for those seeking an amount up to 10,000 100,000 dela including;
  

c) contributiunilor Director for those seeking an amount 100,000 lei at the end from 2,000,000 including;
  

(d)) the Minister of finance for those seeking a higher amount of 2,000,000.
  


Article 118 all those fined by the minutes shall have the right of appeal against it within 20 days from the way of communication of the minutes, which shall be done in accordance with article 97.
The call will judge the Court of the place where the offence was committed.
The call will have to include under penalty of nullity, as follows: a) the name, pronoun apelatului;
  

b) choice of home in the city of residence of the Tribunal;
  

c) Showing the minutes which is called;
  

d) reasons for Appearing and joining the certified copy of the documents relied on in support of the appeal.
  

A copy of the petition of appeal and lodged shall communicate it to the tax authorities by means of the tax administration in the term useful. If desbateri will show any need for some reason desvoltarii noui and depositing noui acts you will find that the Tribunal could not be formulated and submitted to the caller by its petition of appeal , will grant one term in order to formulate reasons for further appeal shall be lodged and noui.
The caller or the appellant who had been present at an appearance is supposed to know the term all other deadlines. The tax will be quoted whenever hasn't taken notice of the term. This part covers any defect in the court proceedings.


Article 119 Proving offences, as well as appeals against the protocols, it will be able to deal with any means test, the caller being obliged under penalty of revocation to present in court witnesses whose hearing was willing at first appearance.


Article 120 the sentences of the Court are entitled to appeal to the Court of appeal, within 30 days from the way of communication. The appeal will be made for the reasons and according to the law on the organisation of the High Court of Cassation. Decisions by the Court of appeal are given without opposition.


Article 121 the agreed minute is 15 days from the presence of executor, and communication the fines cannot be reduced by the Ministry of finance.
The Tribunal will not be able to suspend the execution of the minutes alone than obliging to the minutes part demanding cash or cautie effects on the public of the day, which will not be in any case less than 1/2 of the amount of tax which has been identified through the record of misbehavior.
Courts will not be able to undo the minutes to form addictions. If they find irregularities in the form of essential nature will send the minutes to the revenue, to be completed, after which it will follow with the judgment call.


Article 122 whenever it will ascertain that the error or omission of tax courts and call certain revenues were not taken into account in determining taxable income, it will be able to make an additional tax In additional taxation will be made on this occasion are excluded for taxpayers penalties provided for in the present chapter.
The additional tax will be subject to the same rules and the same drawing and remedies as well as the usual charges.

If, however, the omission of certain taxable income ' could only be made by a taxpayer, the fact of those envisaged and sanctioned by this law will end proceedings by means of the offence and the penalties laid down by law.
Taxpayers checking and setting additional charges or offences for all that concerns the exercises for which the taxpayer has been imposed cannot be done than revenue officials specifically delegates for each individual case, by the Minister of finance, the Secretary general or the Director of the contributiunilor.


Article 123 the finding and fixing of taxable income either through taxation, either through additional therefore may not be brought through the passage of 10 years, counted from the presence of the following April 1 each year.
Finding and fixing of fines and other sanctions provided for in the law, shall be barred after five years by crossing, counted as above.
Date of the brawl with any research done by the tax police, interrupt the prescription.


Article 124 the fine laid down definitively through appeal or appeal, is irreducible.
Denuntatorul official examiner and on its own initiative, shall be entitled each to 25% of the remaining final fine and charged. From proceeds as fines, 50% will be disbursed from the State permanently, and the remaining 50% will be recorded and will be distributed to those entitled. Administration of receipts and payments will communicate to the Ministry of Finance reported amounts.
The Finance Ministry will be able to grant a special tools and officials that will conclude the acts under which penalties are carried out.
Denuntatorii can't sit in court alaturea the occasion of judging the speed of contraventiunilor.
Denuntatorul of bad faith is guilty of insider trading calomnioasă and denunciation shall be punished by correctional prison a month until the end from a year. If, through a definitive sentence remaining to the Court of appeal, will find that foresees no was founded, at public action can start denounced before the Court of appeal, against the denuntatorului of bad faith. The Court, finding bad faith will condemn denuntatorul in accordance with paragraph 5 above.


Chapter 7 payment of taxes and Amounts receivable Article 125 entered in roles such as taxes or fines and final, according to dispoziţiunilor law enforcement constituesc face on behalf of the State claims, which cannot be reduced or abolished by court decision, and in any other manner than that provided for in this law.
They are enforceable provisionally, even before final remains, are recorded immediately in the manner prescribed by law and calls appeals precedent and there's no enforcement. Remains to be compensatiune or refund if it's flow reduced or if the difference is magnified.


Article 126 Proceeds shall be made either of ' once upon a time, either annually, quarterly or monthly basis, with the following differences: the income tax shall be levied annually) minimal 50 lei referred to in art. 54, which become due on April 1;
  

b) Is levied on a quarterly basis, becoming due on the first day of the months of April, July, Octomvrie and January, all the taxes contained in the present law, except those set out in the following paragraphs;
  

(c)) shall be levied in accordance with the special dispoziţiunilor and the dates laid down in accordance with the law, all taxes for which the law provides for the collection of about restraint and shedding direct;
  

(d)) shall be levied from the fines handed down according to this law and the tax provided for in art. 53, on the day when they become due.
  

Such amounts shall be entered in the special roles.
In the first two quarters of the financial year, up to the first settlement of taxation by the Court, enforcement for all contribuţiunile direct is the imposition of the previous year.
It will make compensation or refund, under art. 125 of the law for the unification of contributiunilor, if the taxation year in the course it's smaller and will be charged the difference if it is higher.


Article 127 Contestaţiunile against taxes that are levied fulfillment about restraint and shedding, follows the path of reasoning provided by law for levying and tracking for contestatiuni to chases.
The opposition can do everything during the year in which the proceeds took place or whether it was done in the last month from 30 days after receipt.
Fines relating to them shall be levied in accordance with the provisions of article 7, however. 125 and 126 and with the same penalties, which shall be established and charged with the same procedure as for other taxes.


Article 128 the Minister of finance will set up books of contribuţiuni, which taxpayers will be forced to keep them. In these books will score contribuţiunile it has to be paid to each family, situaţiunea after the findings of the Commission and payments made on behalf of contributiunilor.


Title IV final Dispoziţiuni and transitorii Article 129 All dispoziţiunile contained in the law before the coming into force on April 1, 1923, which from taxes debitandu in first year only 9 months.
Dela date of application of this law are repealed and remain all laws and regulations relative to any dispoziţiuni direct contribuţiuni corresponding to those of the face and their accessories, such as those relating to the finding of these taxes, as well as the following: a) For all the Kingdom: Law on the direct contributiunilor of 1 August 1921;
  

(b)) In the old Kingdom, laws relating to: property tax, income tax, including patents and patent the arrival of personal tax, 3% tax on wages, taxation of capital income tax on movable ha of vineyards and phylloxera and tax law on the heavy oil from 24 to 29 March 1887;

c) In Transylvania, Banat, Crisana and Maramures: service begins on Earth, both taxes on buildings, gain, of all classes, income tax, wealth, on the benefit of the required balance on publication tantieme, on interest and rent, on gains from R2, earnings on lotteries, on the benefit of mining;

d) In Bessarabia, laws relating to income tax: land, buildings, and fix patent best;, income tax, on the benefit of those obliged to publish balance sheet and on the movable capital;

e) in Bukovina, the laws regarding Conductorless: Earth, both taxes on buildings gain on net income of those forced upon publication of the balance sheet, the income tax, on payments and tantieme, on taxes and on salaries;

f) throughout the country, all tithes and other additional taxes upon taxes set up additional prescribed, or their bases, both in the interests of the State and any other public instituţiuni out of military duties and the like;
  

g) for new territories remain abolished any other taxes corresponding to those above, whatever their name and would be of benefit to any instituţiuni would be set up.
  


Article 130 If after the first two years of the first census periods, due to the variatiunii Exchange, the income from agricultural land, necladite properties, or for buildings, housing values will decrease by one third of the value of what they had in the Census will be able to get the measure through the budget law, as the first census period to shrink to no more than two years.
If it turns out with rent contracts in progress, with the date of the brawl, as an agricultural property e pre 1921 hired long, less than three-quarters of the value of the dwellings per hectare as established under article 14 hereof. 4 the tax established after housing value per hectare will be low for the years remaining on the contract period for the first census, in addition to tax what would determine after the price of the contract. Drop procedure will be that provided for in art. 66 and 98.
Buildings inhabited by their owners, valuation rules the first census will establish the Central referred to in article comisiunea. 83, taking the base housing real value generations from 1914. For pre-stapanite properties on August 15, 1916 in old Kingdom and 1 August 1914 in other lands, this evaluation will not be able to pass the intreitul of that dwelling values, and whether those buildings are purchased after 1 January 1919, it will take, at least, the purchase price of the property, once a yield up to 5%.
For the first period of vacant land evaluation Census provided by art. 15, para. III, will be made as to the selling price of these middle lands an interest of 2 «%.


Article 131 shall be exempted in exceptional cases of temporary income tax with properties: 1. for 10 years when they become livable new buildings constructed since 1921 and completed until 1 January 1925.
2. Adausele to buildings in height or in area 1 April 1921 made dela and terminate until January 1, 1925, term of 10 years which from date when became habitable.
3. Land in cities that have been building and became vacant due to the devastarilor of his loom, on for 10 years, which from the date of application of the law.
4. Buildings became uninhabitable because of damage arising from the operations of his loom, on for 10 years they are restored and put into being liveable. The relief starts enforcement, and dela for buildings restored following dela January of the year following the date when the EC are brought into being liveable condition, but not later than 5 years from the presence of law enforcement.
5. Keep the relief granted by the law of Octomvrie 1921 for General Building Society of public servants, a 10-year term, from the implementation of the present law.


Article 132


For the first five years of implementation, which from the law on tax on income derived from movable renta expropriation as provided for by art. 22, para. IV, is reduced to 5%.


Amortismentul provided for in article 133. 31, point 6, instalatiunile for real estate and buildings constructed or installed on 1 January 1919 and which from 1 January 1925, belonging to industrial enterprises, will be stepped up to 10 percent in the first 10 years dela implementation of law; and amortismentul of investitiunilor securities provided the same art. section 7, made in the same time frame, will be stepped up to 20% in these 10 years.


Article 134 in establishing complementary tax provided for in art. 42 for industrial companies, joint-stock capital prior to the year 1916 will be five times higher.
For the same kind of companies that have established in the years 1916-1918, the capital will be increased by four times, thrice in 1919 and 1920 and 1921 twice.
The increase in the proportion of capital increases will be that from the time of the increase that took place.
Such increases will be starting on January 1, 1926, which from 1 January 1931.


Article 135 in the first three years of implementation, which from the law on joint stock companies will be able to form the reserve without payment of tax on the revenues of commercial and industrial information advising the reservations provided for in art. 32 to cover eventual differences course at foreign currency debts without their share to pass who will prescribe by regulation.
If after three years the difference in exchange of the Leu is not indrepteaza, provision may be made by law to impose deadlines for budgetary noui and formation of these stocks again.
At the expiry of the time limits granted in order neintrebuintate for reservations that have been made will be imposed.
Such provisions can be made and private traders and industriasii under the same conditions for claims that have been paid for in foreign currency, whose existence is proven with documents and records regularly held, if they have made in the balance sheet.


Article 136 traders and industriasii are required to keep records in the form set out in the codes of Commerce in force in their respective territories from which the resulting taxable income records. This under the penalties provided for in art. 105, para. g and h.


Article 137 direct Collection of old contribuţiuni, after the old roles, will take up to 30 Septemvrie 1923, for previous exercises.
What remains will be unearned at that date will sum up in a single figure, which will go into a special section of nouilor roles.


Article 138 remains exceptionally for the first year of application of this law, the current mode of collection of revenue from existing Church and school lands close.


Article 139 the Minister of finance is authorized to establish special comisiuni for resolving appeals from the past in Transylvania, Banat, Crisana and Maramures, Bucovina.
These comisiuni will be composed in the manner described in article 11. 78, and will be able to work in nearby towns or in Bucharest, residence of the courts of appeal. In Boston, they will be chaired by members of the High Court of Cassation and justice, appointed by the first President.
For judging such remedies shall apply dispoziţiunile existing laws in those lands with regard to the procedure.


Article 140 dispoziţiuni Any laws or regulations relating to the exemption of direct contribuţiuni and are not covered by this law are repealed and remain.
Shall be exempt from income tax and tax on movable income overall, life for annuities based on State law serves them contained and donated their wealth in the State's charitable or cultural purpose.
From the tax established by art. 22 regarding the titles of the austro-Hungarian army pension, owned by citizens of the United provinces and whose tenure in advance of 1 January 1918, is proven, it will drop the tax increase, which will prove to be paid on these securities in another country. This disposition shall take effect only in the case of reciprocity.


Article 141 All tax exemptions which have been granted with effect from 1 April 1923, dela through various special laws and not provided for in the law on unification of contributiunilor, with the exception of "Heroes ' Tombs ', and the exemptions provided for in the law on modification of the law on the establishment of the national Office of the invalids, orphans and widows of R2 (I.O.V.), law on tax exemption of certain instituţiuni spitaliceasca assistance published in Official Gazette No. 301 of 28 1931 Decemvrie (Eforia Spitalelor civile, Epitropia Of Brancovenesti, Epitropia St. Spiridon Hospital in Iasi, etc.), the law on the administration of State property, the law on tax exemption of Church candles factory from Chisinau, published in Official Gazette No. 119 of 2 June 1927, laws of Credit functionaresti Companies, law on the Organization of cooperation of 1929 the law for the establishment of the State Lottery and exemptions provided for in the contracts entered into with the State and convenţiuni, or the security of the State, are repealed from the moment of publication of the present law. Charges for those who have been exempted will be made on 1st Octomvrie, 1932.


Article 142 From implementing the law, annual charges, both the elementary and the global income, it will carry out the Census of comisiunile provided for in art. 79, with the imposition of income real estate for taxpayers who have taxable income only where those charges are carried out or whose income can be find on the spot. If a taxpayer is found on the face, i will deliver the copy of the minutes under the proof of receipt, and if not, it will be communicated to the imposition in the manner prescribed by art. 20 and with the appeal after the provisions of the same article.
Calls are going to judge the comisiunile of appeal provided for in art. 78. the decline in taxation and Contestaţiunile on the previous years will judge comisiunile of the year 1923.


Article 143 For law enforcement dispoziţiunilor of the face will be drawn up and enact, through the care of the Ministry of finance, regulation covering all essential dispoziţiunile for implementing them. These dispoziţiuni will have the force of law and so did not clear up the law whereas the contrary to dispoziţiunile them. They can't change than all about finals.
Before the preparation of the regulation, the Ministry of Finance's instructions will be given for the application of this law, and which will be published by the Official Gazette, will have the power under the same conditions finals.
Sanctions that will prescribe by regulation and by the instructions up for failure to comply with dispoziţiunilor provided for, what they include, will be based in fines won't be able to pass the 500 lei.


Article 144 of any bill filed with Royal message that would change would be waived in the future times dela dispoziţiunile contained in the law on unification of the contributiunilor direct, you will need to be signed by the Ministry of Finance, and dispoziţiunile noui once enacted will have to be incorporated in it. — — — — — — — — — — —

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